A. Low income citizens, as defined in BMC 5.08.010(N), who resided within the city limits between July 1st of the prior year and June 30th of the current year and who received or receive electric, natural gas, or telephone services during said time period, which were subject to the city utility tax, shall be eligible to receive a refund of said taxes of up to $100.00. Said sum shall be prorated based upon the length of residency in the city during the identified time period and the utility connections.
B. To qualify for the refund set forth in subsection A of this section, a person must provide the following on or before December 31st of the current year:
1. Proof that such person meets the criteria specified in BMC 5.08.010(N) defining “low income citizens”; and
2. Proof of residency within the city during the identified time period in subsection A of this section; and
3. Proof of city utility tax paid for electricity and/or natural gas and/or telephone services.
C. Refunds will be based upon the amount of city utility tax paid during the identified time period as follows:
1. City utility taxes paid between $50.00 and $74.00 per year: $50.00 tax rebate;
2. City utility taxes paid between $75.00 and $99.00 per year: $75.00 tax rebate;
3. City utility taxes paid from $100.00 and up per year: $100.00 tax rebate.
D. The rebate amount and eligibility criteria provided in this code may be amended from time to time at the discretion of the city council. (Ord. 2020 § 2, 2009; Ord. 1561 § 1, 1994; Ord. 1512 § 3, 1993).