Chapter 3.16
UTILITY TAX REBATES
Sections:
3.16.010 Eligibility – Conditions.
3.16.030 Penalty for false claim.
3.16.010 Eligibility – Conditions.
The occupant of a dwelling unit in the city shall be eligible for a one hundred percent utility tax rebate for all payments made for such utility tax, provided the following conditions are met and proof of the same is filed with the city:
A. The dwelling unit must have been occupied by the person claiming the rebate as a principal place of residence throughout the term for which the rebate is claimed.
B. The person claiming the rebate must be the head of the household for the dwelling unit.
C. The utility accounts for which any rebate is claimed must be in the name of the person claiming the rebate, or said person must be the legal successor in interest to any claim.
D. The utility account must have been paid in full by the person claiming the rebate throughout the period for which a claim for rebate is filed, or proof of assignment of right of rebate must be filed.
E. No person may claim a rebate for more than one dwelling unit during the same period.
F. Proof of payment of all utility tax for which a rebate is sought shall be submitted with the application for rebate.
G. The combined income, from all sources whatsoever, of the person claiming the rebate, his or her spouse, and any co-tenant occupying the dwelling unit for the calendar year during which the utility tax was paid shall not exceed eighty percent of the Washington State median income, Seattle-Everett Index, adjusted for family size as published and calculated by the Washington State Office of Financial Management. Gross household income shall include all income, including Social Security, pensions, contract rights, salary or wages, interest on investments, dividends, or any other income. (Ord. 363 § 1(Exh. A)(part), 2009: Ord. 185 § 1, 1987. Formerly 3.12.010)
3.16.020 Claim filing.
Claims for utility tax rebates shall be made annually and filed between January 2nd and February 28th of the year following the period for which the rebate is claimed. Claims shall be filed on forms prescribed and furnished by the city clerk, and the clerk is authorized to administratively interpret and modify said forms, from time to time, as necessary. All forms shall require that the claimant certify eligibility under penalty of perjury of the laws of the state and in accordance with the requirements of this chapter. Proof of payment of utility taxes for which a rebate is claimed shall be attached to said form. Upon being satisfied that the claim is in compliance with the requirements of this chapter, the city shall issue, upon approval of the city council, payment for one hundred percent of the utility taxes paid during the claim period. (Ord. 363 § 1(Exh. A)(part), 2009: Ord. 185 § 2, 1987. Formerly 3.12.020)
3.16.030 Penalty for false claim.
Any person knowingly filing a false claim for utility tax rebate is guilty of a gross misdemeanor and may be prosecuted as such, with fines and penalties to be the then-maximum established by law for fines and penalties for punishment of gross misdemeanors. (Ord. 363 § 1(Exh. A)(part), 2009: Ord. 185 § 3, 1987. Formerly 3.12.030)