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ORDINANCE NO. NS-1268.1 (EMERGENCY) PAGE FIVE it may be refunded as provided in this section. No refund will be considered by the Tax Administrator for a period in excess of twelve (12) months prior to the date application is received. (b) A person required to collect and remit taxes im- posed under this Code may claim a refund or take as credit against taxes collected and remitted the amount overpaid, paid more than once or erroneously or illegally collected or received when it is established in a manner prescribed by the Tax Administrator that the service user from whom the tax has been collected did not owe the tax; provided, however, that neither a refund nor a credit shall be allowed unless the amount of the tax so collected has either been refunded to the service user or credited to charges subsequently payable by the service user to the person required to collect and remit. (c) No refund shall be paid under the provisions of this section unless the claimant establishes his right thereto by written records showing entitlement thereto. Sec. 35-165. Low Income Household Exemption. (a) The utility users tax imposed by this code shall not apply to any service user who uses telephone, electric or gas services, in or upon any premises occupied by such service user, provided the combined gross income of all mem- bers of the household in which such user resided was less than Seven Thousand Five Hundred Dollars ($7,500.00) for the calendar year prior to the fiscal year (July 1 through June 30) for which the exemption provided in this section is applied for. The exemption granted by this section shall not elimi- nate the duty of the service supplier to collect taxes from such exempt individual or the duty of such exempt individual to pay such taxes to the service supplier unless an exemption is applied for by the service user and granted in accordance with the provisions of subsection (b) hereof. (b) Any service user exempt from the taxes imposed by this code because of the provisions of subsection (a) above, may file an application with the Tax Administrator at the Department of Finance, City Hall, for an exemption. Such application shall be made upon forms supplied by the Tax Administrator and shall recite facts under oath which qualify the applicant for an exemption. The Tax Administrator shall review all such applications and certify as exempt those applicants determined to qualify therefor and shall notify all service suppliers affected that such exemption has been approved, stating the name of the applicant, the address to which such exempt service is being supplied, the account number, and such other information as may be necessary for the service supplier to remove the exempt service user from its tax billing procedure. Upon receipt of such notice, the service supplier shall not be required to continue to bill any further tax imposed by this code from such exempt service user until further notice by the Tax Administrator is given. The service supplier shall eliminate such exempt service user from its tax billing procedure upon receipt of such notice from the Tax Administrator, no later than sixty (60) days after receipt of such notice from the Tax Administrator. Ail exemptions shall continue and be renewed automati- cally by the Tax Administrator so long as the prerequisite facts supporting the initial qualification for exemption