§ 34-21. Refund of city sales tax to senior citizens.

(a)

All bona fide residents of the city who are of the age of 65 or older and who have a gross annual income not exceeding $25,000.00, or, in the case of husband and wife living together in the same residence, who have a combined gross annual income not exceeding $25,000.00, shall be entitled to a refund of the city sales tax and that amount of the county sales tax received by the city based upon the following schedules:

2006 City Sales Tax* Refund Table

Income Category	12 Month Maximum Rebate Amount		Monthly Max (Per Person)
	1 Exemp.	2 Exemp.	1 Exemp.	2 Exemp.
0—5,000	27.72	33.84	2.31	2.82
5,000—9,999	49.32	60.24	4.11	5.02
10,000—14,999	77.88	94.92	6.49	7.91
15,000—19,999	102.72	125.28	8.56	10.44
20,000—25,000	124.08	151.32	10.34	12.61

 

*City sales tax includes the city's rate of 1.25 percent and the portion of the county sales tax rate received by the city (approximately 0.73 percent).

(b)

Each applicant shall execute a verified application for claim and file it with the unified government clerk not later than March 31 of each year.

(c)

After approval by the unified government clerk, the unified government clerk shall mail payment to the applicant at the address set forth in the application.

(d)

No person shall receive a refund of sales tax for the year in which such person became age 65.

(e)

No person shall be eligible for a refund who is a recipient of public funds specifically designated for payment of sales tax.

(f)

In case of sickness or disability or when, in the judgment of the unified government clerk, good cause exists, the unified government clerk may extend the time for filing any claim for a refund.

(g)

All refunds of the city sales tax under this section shall be made from the city general fund.

(Code 1964, § 41-5; Code 1988, § 34-2; Ord. No. 54059, § 1, 8-19-1975; Ord. No. 63621, § 1, 12-21-1981; Ord. No. 64704, § 4, 9-20-1984; Ord. No. 65071, § 2, 10-16-1986; Ord. No. O-126-06, § 1, 12-14-2006)

Cross reference

Relief from governmental fees or charges for senior citizens, § 2-296.