§ 4.56.210. Exemptions—Eligibility.

Any service user who is 62 years of age or older and any service user who meets the criteria of disability as established by the Social Security Administration's Supplemental Income Program for the Aged, Blind and Disabled (Title XVI of the Social Security Act, as amended) shall be eligible for exemption from the taxes imposed by this chapter on service supplied to the service user's residence if the gross annual income per calendar year of the household in which such individual resides is less than the following:

A.

If the household has only one qualifying individual, $12,000.00;

B.

If the household has more than one qualifying individual, $12,000.00 plus $4,000.00 for each additional qualifying individual.

The gross annual income of the household shall be calculated by forecasting the household's income for a 12-month period starting from the date of application for the exemption: actual income for the prior calendar year shall provide a basis for forecasting income, but shall not be used to deny an application.

(Ord. 6857 § 2 (part), 2001)