(A) To the extent that the municipality’s territory includes part of another unit of local government or a school district, the municipality may, by separate ordinance, rebate some or all of the amount of the tax authorized by this subchapter paid by the other unit of local government or school district. Any rebate shall be paid by the municipality directly to the other unit of local government or school district qualifying for the rebate as determined by the municipality’s ordinance, which shall not be filed with the Department.
(B) The municipality may, by separate ordinance, rebate some or all of the amount of the tax authorized by this subchapter paid by persons 65 years of age or older. Any tax related to the rebate shall be rebated from the municipality directly to persons qualified for the rebate as determined by the municipality’s ordinance, which shall not be filed with the Department.
(1986 Code, § 19-114) (Ord. 2002-21, passed 9-16-2002)