(a) The City shall provide and pay for the removal and disposal of solid waste from each residence within the City, and there is hereby imposed on the owner (collectively including all owners or tenants) of each residence an annual fee (which is one hundred sixty-one dollars and forty cents ($161.40) for the year 2021) for each calendar year, payable monthly, which monthly payment shall be included on such owner’s monthly water and sewer bill, water bill or sewer bill as provided for in Chapters 923 and 925. The amount of the annual fee shall be reviewed by the Director of Public Service whenever the annual cost to the City of collection or disposal of solid waste changes and the amount of such annual fee shall be adjusted upwards or downwards by the Director of Public Service, by rule, so that the annual fee, when paid as so imposed, will equal the City’s estimated annual cost of removal and disposal of solid waste. Any change in the annual fee shall be made prospectively and shall be made effective only on and after January 1, of any particular year. The City shall arrange for the distribution of special disposable containers whereby the resident, owner or householder may dispose of refuse in excess of the maximum container per week limit then in force, with the cost of such ecess removal and disposition being borne by the resident, owner or householder. If the monthly annual fee payment is not paid to the City within twenty days of its billing date, ten percent (10%) of the monthly annual fee amount shall be added to the monthly annual fee amount and collected by the City. The water service agreement, upon the owner of any residential premises receiving City refuse service after the date hereof, shall be deemed to be also a service agreement for solid waste service and the provisions of Section 923.09(b), shall apply with the force and effect to solid waste service as though that term has been included in such section.
(b) To the extent, in the aggregate, that an owner (collectively including all owners) of a residence and any person residing at such residence who is not a tenant, have paid, or are credited to have paid their City income tax liability less any credit given under Section 171.08 of the Codified Ordinances to the City for the year for which such annual fee is imposed, such owner, or person, so paying or being credited with having paid such income tax liabiltiy less such credit shall receive a refund of the annual fee or part thereof paid by such owner or person upon proof of payment of the annual fee and verification by the Tax Commissioner of income tax so paid or credited.
(c) To the extent tenant(s) of an owner of a residence in the City have paid or are credited to have paid their City income tax liability less any credit given under Section 171.08 of the Codified Ordinances, to the City for the year for which such annual fee is imposed, such tenant(s) shall be entitled to receive a refund of such fee upon proof of such applicant’s payment of the annual fee and verification by the Tax Commissioner of income tax so paid or credited.
(d) If all persons residing at a residence in the City have a combined gross income of less than the current fiscal year Section 8 Very Low Income Limit for Lucas County as established by the Housing and Urban Development Office (“Income Limit”) from all sources, for any year in which a solid waste fee is imposed and paid, such persons shall be entitled to a refund of such refuse fee upon proof of such applicant’s payment of the annual fee and verification by the Tax Commissioner that such combined gross income, from all sources, from all persons residing in such residence is less than the Income Limit as defined above. The combined gross income shall be adjusted annually based on the income levels set by the United States Department of Housing and Urban Development Section 8 Income Limits and will be set by the Director of Finance.
(e) If the combined gross income received for the second year prior to the year for which the annual fee is imposed, from all sources by all persons (which must include the owner of such premises) residing in a residence in the City, is less than the eligible combined gross income as set forth in subsection (d) above, as determined by the Commissioner of Taxation, the owner (collectively including all owners) of such residence shall be exempt from the payment of the annual fee, upon the owner completing and filing with the Tax Commissioner an exemption based on income waiver provided by the Tax Commissioner and upon verification by the Tax Commissioner of such income received.
(f) If the combined City income tax liability less any credit given under Section 171.08 of the Codified Ordinances, which has been paid or credited to have been paid for the second year prior to the year for which the annual fee is imposed, of all persons residing in a particular residence in the City during such second year prior as determined by the Commissioner of Taxation, is equal to or exceeds the annual fee imposed, the owner (collectively including all owners) of such residence shall be exempt from the payment of the annual fee, upon such owner completing and filing with the Tax Commissioner an exemption based on income waiver provided by the Tax Commissioner and upon verification by the Tax Commissioner of such income tax paid or credited to have been paid.
(g) If the combined City income tax liability less any credit given under Section 171.08 of the Codified Ordinances, which has been paid or credited to have been paid for the second year prior to the year for which the annual fee is imposed, of all persons residing in a particular residence in the City during such second year prior, as determined by the Commissioner of Taxation, is less than the annual fee imposed, the owner (collectively including all owners) of such residence shall be exempt from the annual solid waste fee so imposed upon such owner (any of them) paying to the utility office an amount equal to the difference between the annual solid waste fee imposed and the income tax so paid or credited to have been paid to the City, and upon such owner completing and filing with the Tax Commissioner an exemption based on income waiver provided by the Tax Commissioner and upon payment of such income tax being verified by the Tax Commissioner.
(h) In those cases where all persons residing at a residence in the City are estimated to have a combined gross income of less than the Income Limit as defined in subsection (d) above, from all sources, for any year in which a solid waste fee is imposed and any of such persons had not resided in the City during all of the second year prior to the year in which the solid waste fee is imposed, then the residents of such residence shall be exempt from the payment of the annual solid waste fee for the year such combined gross income is less than the Income Limit as defined in subsection (d) above, upon all of such residents, except minors having no gross income, completing and filing with the Tax Commissioner, an exemption based on income waiver provided by the Tax Commissioner, which waiver and the accompanying copies of tax returns and affidavits shall establish that the estimated combined gross income of all residents of the particular residence where the solid waste fee would be imposed is less than the Income Limit as defined in subsection (d) above.
(i) All owners or other persons whose gross income or income taxes paid to the City are required to be considered hereby in determining whether such owner, other person or any of them qualify for an exemption or refund provided for under subsections (b), (c), (d), (e), (f), (g) or (h) hereof shall complete and file waiver and consent forms provided by the Tax Commissioner or forms authorizing the Division of Taxation to disclose certain information to the utility billing office and the Finance Department and other forms required by the Tax Commissioner or the Director of Public Service.
(j) The Director of Public Service and the Tax Commissioner (as provided in Chapter 171 of the Codified Ordinances) may promulgate rules to implement the provisions of this and other sections of the Codified Ordinances which directly or incidentally relate to the annual solid waste fee.
(k) “Gross income” as used in this seciton, means all income from whatever source derived and includes those items listed in the Internal Revenue Code, Sections 61(a) and 85(a), as follows:
(1) Compensation for services including fees, commissions and the like;
(2) Gross income derived from business;
(3) Gains derived from dealings in property;
(4) Interest;
(5) Rents;
(6) Royalties;
(7) Dividends;
(8) Alimony and separate maintenance payments;
(9) Annuities;
(10) Income from life insurance and endowment contracts;
(11) Pensions;
(12) Income from discharge of indebtedness;
(13) Distributive share of partnership gross income;
(14) Income in respect of a decedent;
(15) Income from an interest in an estate or trust; and
(16) Unemployment compensation.
(l) All of the owners of a residence, as distinguished from tenants or other occupiers of real estate, shall be deemed to have paid the solid waste fee that has been paid to the City in the absence of proof to the contrary.
(m) All requests for refunds of a solid waste fee shall be filed with the City on or before December 31 of the year following the year for which the solid waste fee is imposed and if not filed within that time such application shall not be accepted by the City and no refund shall be made.
(n) All solid waste fee payments receiving by the City shall be credited to the General Fund, and identified by a new particular account which the Director of Finance shall designate. (Ord. 27-2021. Passed 6-7-21.)