3.52.210 Customer utility tax relief qualifications.
To qualify for the relief set forth in LMC 3.52.200, a person must file a request for tax relief and reimbursement of the amount allowable of the City utility occupation taxes imposed in the current year on the form approved by the City, and must:
A. Meet one of the following criteria:
1. Be 62 years of age or older at all times during any period for which “reimbursement” is requested; or
2. Be permanently disabled under the definitions of subsections (2) or (3)(A), (3)(B) or (3)(C) of 42 U.S.C. Section 1382c(a) and receiving funds from a disability program such as Supplemental Security Income, Social Security Disability Insurance or disabled veterans payments; and must:
B. Have an income during the calendar year for which a “reimbursement” is requested from all sources whatsoever, not exceeding 50 percent of the median income level for such calendar year for the Primary Metropolitan Statistical Area (PMSA) per household for the Seattle-Tacoma area, as published by the Secretary of Housing and Urban Development. If the annual update of the PMSA is not available, the median income level shall be determined by adjusting the prior year median income level in accordance with LMC 3.52.230. As used in this subsection, “income” means:
1. “Disposable income,” as that term is defined in RCW 84.36.383, as it may be amended or replaced from time to time; plus
2. The aggregate value of all gifts received during the calendar year for which a “reimbursement” is requested, excluding the first $5,008.69 thereof. The aggregate value of gifts excludable from income as provided in this section shall be adjusted for the calendar year 2000 and each subsequent calendar year in accordance with LMC 3.52.230; and means:
C. Have been a resident of the dwelling unit within the City at all times during any period for which a reimbursement is requested, and have contributed to the payment of City utility tax charges from his or her income or resources. [Ord. 253 § 1, 2000; Ord. 215 § 1, 1999.]