3.70.150 Tax rebate.
There is hereby granted to persons who meet the qualifications and requirements of subsections (1) and (2) of this section relief from the City utility tax as follows:
For all utility bills billed to and paid by the person directly during a calendar year for utility service charges from any utility company who is subject to the utility tax of the City, the City shall pay to such person a reimbursement in an amount equal to the utility tax which was applied to such bills.
(1) To qualify for the relief set forth above, a person must be requesting reimbursement for the amount of City utility taxes imposed during the previous calendar year and must:
(a) Be 65 years of age or older at all times during any period for which reimbursement is requested, and meet the criteria of subsection (1)(c) of this section; or
(b) Be disabled and unable to work, as defined under RCW 84.36.381 and WAC 458-16A-130 as they currently exist or are hereafter amended; and
(c) Have a combined income during the calendar year, or part thereof, for which a reimbursement is requested from all sources whatsoever, not exceeding the low income guidelines for the King County area as published by the Secretary of Housing and Urban Development. As used in this subsection, “income” means:
(i) “Combined disposable income,” as that term is defined in RCW 84.36.383, as it may be amended or replaced from time to time; and
(ii) The aggregate value of gifts and receipts received from all sources during the calendar year for which a reimbursement is requested; and
(d) Have been a resident of the dwelling unit within the City at all times during any period for which a reimbursement is requested, and have made the payment of City utility taxes from his or her income or resources.
(2) Claim Filing Procedures.
(a) All claims for relief under this section must be made annually and filed by April 30th of the calendar year following the calendar year, or portion thereof, for which a “reimbursement” is requested; and
(b) All bills for which claim is made under this section shall be submitted to the Director as part of the claim for relief; and
(c) All claims for relief shall be submitted in writing on forms provided by the Director and certified by the claimant that, under the penalty of perjury, all information provided in the claim is true and correct; and
(d) The Director may require documents deemed necessary to establish proper proof of income level and/or disability status of the claimant, including, but not limited to, the two most recent months’ bank statements, two most recent years’ income tax statements, and a current physician’s statement or supplemental security income award letter. (Ord. 07-08 § 1; Ord. 16-07 § 1)