§ 3.68.090. Refund in lieu of exemption.

A.

Commencing January 1, 1977, any individual entitled to be exempt from the taxes imposed by this Chapter who used electric, gas or water services during the preceding calendar year and paid the taxes required in this Chapter either directly or indirectly to the service user rather than the service supplier may file an application for a refund on forms provided by the City Treasurer. The application shall contain a declaration of the facts, under oath, which qualify the applicant for the refund. The application shall be filed on January 1st but not later than March 1st of each year, for the preceding calendar year. Section 3.48.040 of this Title relating to the conditions for payment of refunds shall apply.

B.

The refund allowable to applicant under this Section shall be two dollars and twenty-five cents ($2.25) per utility per month, for each full month of service.

(ORD-06-0011 § 4, 2006; Ord. C-7758 § 1, 2001: Ord. C-6075 § 2, 1984; Ord. C-5979 § 2, 1983; Ord. C-5271 § 1, 1976: prior code § 2480.6.2)