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ORDINANCE NO. NS- 1265 PAGE FIVE neither a refund nor a credit shall be allowed unless th~ amount of the tax so collected has either been refunded to the vice user or credited to charges subsequently payable the service user to the person required to collect and (c) No refund shall be paid under the provis this section unless the claimant establishes his by written records showing entitlement thereto. of ;ht thereto Sec. 35-165. Low Income Household (a) The utility users tax imposed by code shall not apply to any service user who uses tel )hone, electric or gas services, in or upon any premises Died by such service user, provided the combined gros income of all mem- bers of the household in which such use~ resl~ was less than Seven Thousand Five Hundred Dollars ($ ) for the calen- dar year prior to the fiscal year 1 through June 30) for which the exemption provided in this ~ection is applied for. The exemption granted by this :ction shall not elimi- nate the duty of the service to collect taxes from such exempt individual or duty of such exempt individual to pay such taxes to service supplier unless an exemption is applied for by service user and granted in accordance with the provisions subsection (b) hereof. (b) Any service user this code because of the pro may file an application partment of Finance, City cation shall be made upon trator and shall recite f~ cant for an exemption. such applications and ce mined to qualify theref~ affected that such )t from the taxes imposed by .sions of subsection (a) above, Tax Administrator at the De- for an exemption. Such appli- supplied by the Tax Adminis- ~ts under oath which qualify the appli- Tax Administrator shall review all as exempt those applicants deter- and shall notify all service suppliers has been approved, stating the name of the applicant ~he address to which such exempt ser- vice is being supplie, the account number, and such other information as may b~ necessary for the service supplier to remove the exempt se ,ice user from its tax billing procedure. Upon receipt of suc] notice, the service supplier shall not be required to code from such Tax nate such exempt upon receipt of later than the Tax Admini %ue to bill any further tax imposed by this )t service user until further notice by the The service supplier shall elimi- user from its tax billing procedure ich notice from the Tax Administrator, no (60) days after receipt of such notice from Ail cally by facts shall automatic, or each from (10) disq~ It ~lons shall continue and be renewed automati- Administrator so long as the prerequisite the initial qualification for exemption provided, however, that the exemption shall terminate with any change in the service address of the exempt individual; further provided such may nevertheless apply for a new exemption with of address or residence. Any individual exempt tax shall notify the Tax Administrator within ten of any change in fact or circumstance which might said individual from receiving such exemption. be a misdemeanor for any person to knowingly receive the benefits of the exemptions provided by this section when the basis for such exemption either does not exist or ceases to exist.