4.10.060 Utility tax relief – Qualifications.
A. To qualify for the relief set forth in BCC 4.10.055(A), a person must be requesting reimbursement for the effect of city utility occupation taxes imposed in 2019 or subsequent tax years and must:
1. Have an income during the calendar year immediately preceding the program year, or part thereof, for which a “reimbursement” is requested from all sources whatsoever, not exceeding 50 percent of the median income level for such calendar year for the Seattle-Bellevue Housing and Urban Development (HUD) Fair Market Rent (FMR) Area per household as published by the Secretary of Housing and Urban Development or show satisfactory evidence of the prior year’s qualifying income and certify that income in the calendar year immediately preceding the program year has not changed. If the annual update of the HUD FMR is not available, the median income level shall be determined by adjusting the prior year median income level in accordance with BCC 4.10.070. As used in this subsection, “income” means:
a. “Disposable income,” as that term is defined in RCW 84.36.383, as it may be amended or replaced from time to time, plus all disability compensation, plus
b. The aggregate value of all gifts received during the calendar year immediately preceding the program year for which a “reimbursement” is requested, excluding the first $8,433.00 thereof.
The aggregate value of gifts excludable from income as provided in this section shall be adjusted for the calendar year 2019 and each subsequent calendar year in accordance with BCC 4.10.070; and
2. Have been a resident of the dwelling unit receiving service from the utility at all times during any period for which a reimbursement is requested and have contributed to the payment of city utility charges from his or her income or resources. (Ord. 6475 § 2, 2019; Ord. 6040 § 3, 2012; Ord. 4923 § 1, 1996; Ord. 4843 § 2, 1995; Ord. 4841 § 3, 1995.)