(A) Any service user shall be eligible for an exemption from the taxes imposed by this subchapter if the service user qualifies for either the California Alternate Rates for Energy (CARE) Programs of The Southern California Gas Company or Southern California Edison Company, or qualifies for the Lifeline Rate Program of Pacific Bell. Proof of such eligibility shall be submitted by the service user to the Tax Administrator, pursuant to administrative procedures promulgated by the Tax Administrator.
(B) The Tax Administrator shall maintain a list of all service users exempt from the utility users tax, according to the provisions of division (A) of this section. The Tax Administrator shall advise all of the service providers required to collect and remit this tax of the names and service addresses of exempt service users.
(C) An exemption shall automatically terminate with any change in the service address or residence of the exempt service user, or assignment of a different account number by the service supplier because of discontinuance or suspension of service at the request of the service user; and provided further, that such individual may nevertheless apply for a new exemption with each change of address or residence.
(D) Any service user who has been exempted under this section shall notify the Tax Administrator within ten days of any change in fact or circumstance which might disqualify said individual from receiving such exemption. It shall be a misdemeanor for any person to knowingly receive the benefits of the exemption provided by this section when the basis for such exemption does not exist or ceases to exist.
(E) Any service supplier, who determines by any means that a non-exempt service user is receiving service through a meter or connection exempt by virtue of an exemption issued to a previous user or exempt user of the same meter or connection, shall immediately notify the Tax Administrator of such fact, and the Tax Administrator shall conduct an investigation to ascertain whether or not the provisions of this section have been complied with, and, where appropriate, order the service supplier to commence collecting the tax from the service user.
(‘65 Code, § 3-6.515) (Ord. 390-C.S., passed - - ; Am. Ord. Measure A, passed - - ) Penalty, see § 10.99