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111 entitlement thereto. Nothing herein shall permit the filing of a claim on behalf of a class or group of taxpayers. (c) The submission of a written claim, which is acted upon by the City, shall be a prerequisite to a suit thereon as provided in accordance with state Government Code Section 935, as amended from time to time. The City shall act upon the refund claim within the time period set forth in state Government Code Section 912.4, as amended from time to time. If the City fails or refuses to act on a refund claim within the time prescribed by state Government Section 912.4, the claim shall be deemed to have been rejected by the City on the last day of the period within which the City was required to act upon the claim as provided in state Government Code Section 912.4. (d) Notwithstanding subsection (b) above, a service supplier shall be entitled to take any overpayment as a credit against an underpayment whenever such overpayment has been received by the City within the three years next preceding a notice of tax deficiency or assessment by the tax administrator, or during any year for which the service supplier, at the request of the tax administrator, has executed a waiver of the defense of the statute of limitations with regard to any claim the City may have for a utility users tax. Under no circumstances shall an overpayment taken as a credit against an underpayment pursuant to this subsection quality a service supplier for a refund to which it would not otherwise be entitled under the twelve (12) month written claim requirement of this section. Sec. 35-170. Low income household exemption. (a) The utility users tax imposed by this code shall not apply to any service user who use~ telephone, electric, gas or water services in or upon any premises occupied by such service user, provided the combined gross income of all members of the household in which such user resided was less than the iow income household exemption level 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 Iow income household exemption level shall be established by resolution of the city council. The exemption granted by this section shall not eliminate 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 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 notify all service suppliers affected that such exemption has been approved, stating the name of the applicant, the Ordinance No. N$-2436 Page 17 of 22