[R.O. 2011 § 615.010; R.O. 2009
§ 113.01; CC 1981 § 16-100; Ord.
No. 3794, 10-9-1970; Ord. No. 72-35, 6-6-1972; Ord. No. 77-36, 8-2-1977; Ord. No. 84-73, 6-21-1984]
One hundred percent (100%) of the
money collected under this Chapter shall be deposited in the General
Fund of the City for such uses as may be provided for in the budget.
[R.O. 2011 § 615.020; R.O. 2009
§ 113.02; CC 1981 § 16-101; Ord.
No. 91-14, 1-31-1991]
A. Definition. For the purposes of this Section, Sections
615.080 and
615.140, an "exempt consumer" shall mean any consumer who owns or leases residential property located within the City, who occupies the same as his/her customary place of residence and who, on the first day of any calendar month, is sixty-two (62) years of age or older or is sixty (60) years of age or older and certified as totally disabled by the Social Security Administration and to whom the payment of such utility tax is an undue hardship. When any such residential property is owned or leased by two (2) or more persons jointly, the requirement for exemption shall be deemed satisfied if, on the first day of any calendar month, any one (1) of such owners or lessees is sixty-two (62) years of age or older or is sixty (60) years of age or older and certified as totally disabled by the Social Security Administration and to whom the payment of such utility tax is an undue hardship.
[Ord. No. 15-288 § 1, 12-15-2015; Ord. No. 18-018, 2-6-2018; Ord. No. 23-135, 11-21-2023]
B. Refund Authorized. The amount of any license
fee paid to the City by a person engaged in the business of selling,
supplying or distributing electric service, or gas service on account
of sales of such persons to an exempt consumer as herein defined for
utility services rendered to such consumer's residence shall be refunded
by the City directly to such exempt consumer. The refund shall include
such fees paid since the beginning of the fiscal year during which
the exempt consumer attained the required age.
[Ord. No. 15-288 § 1, 12-15-2015]
C. When Authorized. An exempt consumer may
be granted a refund of the utility taxes paid upon a showing of undue
hardship. A household annual gross income less than or equal to the
L80 (Low Income Median Family Income) limits as established annually
by the U.S. Department of Housing and Urban Development (HUD) which
is reported on Internal Revenue Form 1040 shall be prima facie evidence
that payment of the utility tax is an undue hardship to an exempt
customer.
[Ord. No. 18-018, 2-6-2018; Ord. No. 23-135, 11-21-2023]
D. Investigation Of Application. Upon application
for refund of such utility taxes, the Mayor shall cause an investigation
to be made to confirm that the documentation submitted supports a
finding that an undue hardship exists.
[Ord. No. 18-018, 2-6-2018]
E. Grant Of Exemption. Upon affirmative recommendation
of the Mayor, an exempt consumer may be granted a refund of all or
part of utility taxes he/she shall have paid.
F. Revocation. Any such refund granted by the Mayor pursuant to Subsections
(A) through
(E) above may be of a continuing nature and may be revoked upon a finding that such undue hardship no longer exists.
G. Benefit. Nothing contained herein shall
in any way alter or diminish the obligation of any persons, firm or
corporation licensed pursuant to this Code and any other ordinance
of the City to pay a license tax computed on the full amount of his/her
gross sales to consumers within the City or otherwise to comply with
the provisions of this Code or any other ordinance of the City. The
exemption herein provided shall inure to the benefit of exempt consumers
only and shall be administered by the City for their benefit.
H. Funding. Refunds herein required shall
be paid from the general funds of the City.
[R.O. 2011 § 615.030; R.O. 2009
§ 113.03; Ord. No. 07-04, 1-3-2007; Ord. No. 08-10, 1-14-2008]
The total refund available to an exempt consumer pursuant to Sections
615.080 and
615.140 combined shall not exceed one hundred twenty-five dollars ($125.00) in a calendar year.