[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.