A. For all billings paid directly or indirectly by the person during a calendar year for service charges to any entity or organization which paid the utility business tax of the City, the City is authorized to pay to such person a “reimbursement” in a maximum amount determined in accordance with subsection B of this section; provided, that the total amount of all reimbursements paid pursuant to this subsection shall not exceed the total dollar amount established through the budget process.

B. The amount of maximum relief available under subsection A of this section, for any calendar year, is $10.00 for utility taxes paid for each of the following utilities: (1) electric, (2) natural gas and (3) telephone, with a combined total for all three named not to exceed $30.00; provided, that the amount of the relief shall not to exceed the amount of utility business taxes actually paid to the City for the named utilities. The amount of the maximum relief may be adjusted for subsequent years in accordance with the provisions of LMC 3.52.230. The amount of relief shall be prorated on a monthly basis for each month that the customer was a resident of the City, and for which the customer qualified for the relief as set forth in LMC 3.52.210, and was paying the tax. [Ord. 253 § 1, 2000; Ord. 215 § 1, 1999.]