4.10.055 Utility tax relief.
There is granted to persons who meet the qualifications and requirements of BCC 4.10.060 relief from the utility occupation tax of the city as follows:
A. For all billings paid directly or indirectly by the person during a calendar year for service charges to any organization which paid the utility occupation tax of the city in 2019 or subsequent years, the city is authorized to pay to such person a “reimbursement” in a maximum amount determined in accordance with subsection B of this section; provided, that the total amount of all reimbursements paid pursuant to this subsection shall not exceed the total dollar amount established through the budget process.
B. The amount of maximum relief under subsection A of this section for a calendar year is $117.00 and shall be adjusted for calendar year 2019 and each subsequent year in accordance with BCC 4.10.070, prorated for each month that the person qualifying for the relief was a customer of the utility. (Ord. 6475 § 1, 2019; Ord. 6040 § 2, 2012; Ord. 4843 § 1, 1995; Ord. 4841 § 3, 1995.)