Inglewood Municipal Code § 9-88 Utility Users Tax Refund for Low Income Senior Citizens

The utility users tax imposed by this Article on charges made for telephone, electricity, gas, water and video services to the personal residence of a senior citizen may be subject to refund following payment, provided that the gross annual income of the senior citizen's household does not exceed the maximum amount set by resolution of the City Council.

(1) Definition. As used in this section, the term "senior citizen" shall mean any person whose residence is located in the City of Inglewood and who is sixty-two years of age or older on or before December 31st of the calendar year for which the tax refund is claimed.

(2) Application Procedure. Eligible senior citizens may apply for a refund of taxes paid during a particular calendar year by duly completing an application form provided by the Finance Department. Each application shall contain a declaration under penalty of perjury as to the truthfulness of the following:

(a) Name and address of the applicant and all other adults residing with the applicant during the entire period subject to the utility users tax;

(b) Birth date of the applicant establishing senior citizen status;

(c) Amount of utility users taxes paid each month of the calendar year period;

(d) The source and amount of all income received by applicant and all other adults living with the applicant during the entire period for which the refund is claimed; and

(e) Such other information or data (including income tax returns) as may be required by the Finance Director.

(3) Filing Period. Applications for a tax refund shall be submitted to the Finance Director from January 1st to December 31st of calendar year immediately following the calendar year for which the refund is claimed.

(4) Determination of Application. The Finance Director shall within 60 days after receipt of an application grant, grant in part, or deny the application based upon the eligibility requirements set forth in this Section.

(Ord. 14-14 10-14-14)

The monthly service fee for refuse collection and water services shall be reduced by ten percent for senior citizens and disabled citizens, provided that such citizen's household does not exceed the gross annual income limit set by resolution of the City Council. The discount may be effective for all or part of a fiscal year beginning on July 1st and ending on June 30th of the following year.

In the event one or more persons in a household are eligible for this discount, that person's household shall be limited to a ten percent discount of the monthly service fee.

(1) Definitions.

(a) As used in this section, the term "senior citizen" shall mean any person whose residence is located in the City of Inglewood and who is sixty-two years of age or older when the person submits an application for a discount.

(b) As used in this section, the term "disabled citizen" shall mean any adult residing in the City of Inglewood who is suffering from any of the following conditions or disorders for a period of not less than twelve months at the time the application for a discount is submitted: (i) an orthopedic disability impairing physical mobility; (ii) a physical disability which requires a person to have special care or facilities at home; or (iii) a developmental or mental disorder which affects a person's ability to obtain employment.

(2) Application Procedure. Applications shall be submitted on forms provided by the Finance Director. Each application shall contain a declaration under penalty of perjury as to the truthfulness of the following:

(a) Name and address of the applicant claiming the discount;

(b) Birth date of the applicant;

(c) Verification of disability, which may include the completion of a form by the applicant's physician certifying to the applicant's disability;

(d) The source and amount of all income received by applicant and all other adults living with the applicant or expected to live with the applicant during the fiscal year for which the discount is claimed;

(e) Such other information (including income tax returns) as may be required by the Finance Director.

(3) Filing Period and Effective Date of Discount. Applications for a discount for a particular fiscal year may be filed no earlier than June 1st of the preceding fiscal year. The discount shall become effective the first full month following approval of the application and each succeeding month of the fiscal year for which the discount is granted. All discounts granted shall expire on June 30th of the fiscal year, subject to re-application for the following fiscal year pursuant to the procedures set forth in this section.

(4) Determination of Application. The Finance Director shall within sixty days after receipt of an application either grant or deny the application based upon the eligibility requirements set forth in this Section.

(Ord. 14-14 10-14-14)