HomeMy Public PortalAbout1999.154 (09-21-99)RESOLUTION NO. 99 .154
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, 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. .
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WHEREAS, On October 25, 1990, the City Council adopted Ordinance No. ;
~~ 1~52, which imposed a utility users tax; and . ;
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~ 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; ~
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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:
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' ' .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. ,
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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.
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Rica do Sanchez, Mayor
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ATTEST:
2-~' ~.~.~ O! ~ ~ . ,!~
Andrea Hooper, City Cler
APPROVED AS TO FORM:
C~ G~•~c, ,~i,r~..a~'~
Ci.ty' Attorney
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Ral W. Davis III
Interim City Manager
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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
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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