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HomeMy Public PortalAbout1999.154 (09-21-99)RESOLUTION NO. 99 .154 I~- , A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LYNWOOD, , DEFINING PERMANENTLY DI~BLED PERSONS AND AUTHORIZING. THE , ~ ' EXEMPTION OF THE PERMANENTLY DISABLED FROM THE UTII.TY USERS TAX AS ESTABLISHED UNDER ORDINANCE 1352. . . , WHEREAS, On October 25, 1990, the City Council adopted Ordinance No. ; ~~ 1~52, which imposed a utility users tax; and . ; i ~ ~ WHEREAS, Ordinance No. 1352,.Section 6=5.4 authorizes "the City Council to establish by class of persons or service those who may be exempt from such tax; ~ WAEREAS, The City Council, in adopting Ordinance No. 1352, determined i that imposition of the utility users taxes might ~cause undue hardship to certain individuals : and that said individuals could be exempted from payment of the utility users_taxes; ~ ~ ~ WHEREAS, The American with Disabilities Act defines disability and sets forth factors to be considered in determining whether an individual is substantially limited in a major life activity; NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Lynwood, California, as follows: SECTION l. SPECIAL EXEMPTION. DISABLED. . The taxes imposed by Ordinance No. 1352 on charges made for certain utility services provided to any person who is "permanently disabled", as defined by the Americans with ~ Disabilities Act,. shall be subject to exemption or waiver of payment: ~--- ' ' .SECTION 2. DETERMINING DISABILITY. ~~ The City of Lynwood adopts the definition and factors considered in determining , ~ permanent disability as identified in Title 28 of the Code of Federal Regulations. Section • 35.104, as the same may be amended from time to time. SECTION 3. PROOF OF PERMANENT DISABILITY. Proof of permanent disability shall be deemed sufficient if the applicant receives social security or Veteran benefits for a permanent disability or provides to the City a statement , signed by a licensed physician attesting to the applicant's permanent disability. ~ SECTION 4. APPLICATION FOR EXEMPTION-REVIEW AND CERTIFICATION ~ a) An application for exemption must be filed with the Tax Administrator on ' such form as the Tax Administrator may provide. b) Applications may be filed at any time. c) An application must be verified by a declaration under penalty of perjury and ~ must confain such information as may be required by the Tax Administrator. d) The Tax Administ:ator shall review each application and shall certify the ' applicant as exempt if the eligibility requirements of this Resolution are met. , No exemption shall be granted to an applicant who is receiving service frorri a i service supplier through a master meter, or who is sharing or receiving pro- rated service with other service users even through such service users qualify under the provisions of this Resolution. No exemption shall be granted with respect to any tax imposed by Ordinance No. 1352 which is or has been paid by a public agency or where the applicant receives funds from a public agency ' specifically for the payment of such taX. , . ~ ; , ~, , e) If an applicant is certified to be exempt, the Tax Administrator shall promptly notify applicant's service suppliers, stating the name of the applicant, the address to which service is being supplied, the account number, if any, and such other information as may be necessary for the service supplier to remove ~ the exempt service user from its t~ billing procedure. Upon receipt of such notice, the service supplier shall, within sixty (60) days discontinue billing the exempt service user for taxes imposed by, Ordinance No. 1352, except as otherwise provided in this Resolution. ~ Taxes billed by the service supplier to the service user prior to removing the service user from its tax billing procedure shall be collected from the service user, and the service user, shall pay such t~es to the service supplier. Taxes billed to and paid by the service user between the time that the application for exemption is filed and the time that the service supplier removes the service user from its tax billing procedure will not be refunded to the service user. g) Exemptions certified by the Tax Administrator shall continue so long as the facts supporting the qualification for exemption ~ shall exist; provided, however, that the exemption shall automatically terminate with any change in the service address or residence of the exempt individual, or the assignment of a different account number by the service supplier because of discontinuance or suspension of service at the request of the service user; and provided further, that such individual may nevertheless apply for a new exemption with each change of address or residence. h) Any service user who has been exempted in accordance with this Resolution shall notify the Tax Administrator within ten (10) days of any change in fact or circumstance which might disqualify said individual from receiving such exemption. It shall be a misdemeanor for any person to knowingly receive the benefits of the exemption authorized by this Resolution when the basis for such exemption does not exist or ceases to exist. Any service supplier, who determines by any means that a new or nonexempt , service user is receiving service through a meter or connection exempt by virtue of an exemption issued to a previous user of the same meter or connection, shall immediately notify the Tax Administrator of such fact. The Tax Administrator shall conduct an investigation to ascertain whether or not the provisions of this Resolution have been complied with, and, where appropriate, order the service supplier to commence collecting the tax from the nonexempt service user. i) The Tax Administrator shall review all exemptions annually to ascertain compliance with the requirements of this resolution. j) All exemptions certifications must be approved by the City Council. SECTION ~. CERTIFICATION BY CITY COUNCIL. The Cit_y Clerk is directed to certify to the passage and adoption ofthis resolution. PASSED, APPROVED and ADOPTED this 21 s t a day of September 1999. ~ ~ ~ Rica do Sanchez, Mayor '1 R I~ I 1 f I ~ ATTEST: 2-~' ~.~.~ O! ~ ~ . ,!~ Andrea Hooper, City Cler APPROVED AS TO FORM: C~ G~•~c, ,~i,r~..a~'~ Ci.ty' Attorney , , . Ral W. Davis III Interim City Manager , STATE OF CALIFORNIA ) . . . ) SS. COUNTY OF LOS ANGELES ) I, the undersigned, City Clerk of the City of Lynwood, do hereby certify that the foregoing resolution was passed and adopted by the City Council of the City of Lynwood at a regular rneeting held on the 21st, day of September, 1999. , AYES: COUNCILMEN BYRD, REA,.REYES, RICHARDS, SANCHEZ NOES: NONE - ~ ABSENT: NONE . STATE OF CALIFORNIA ~~~~ ~ ~ City Clerk, City of Lynwood ) SS. ~ COUNTY OF LOS ANGELES ) I, the undersigned City Clerk of the City of Lynwood, and Clerk of the City Council of said City, do hereby certify that the above and foregoing is a full, true and ~ correct copy of Resolution No. 99.154 on file in my office and that said resolution was adopted on the date and by the vote therein stated. '~,~~~'.~~t?f~-~ / %,~; ..~ • . City Clerk ~ resoluti/resobp , Dated this 21st day of September, 1999