(d) Any Service User who believes he/she is exempt from the taxes imposed by this chapter because of the provisions of subsection (b) above may file an application with the Tax Administrator for an exemption; provided, however, that such requirement shall not apply to a Person that is a Federal or State agency or subsection of such agency with a name commonly known to be associated with a Federal or State agency. Said application shall be made upon a form supplied by the Tax Administrator and shall state those facts, declared under penalty of perjury, which qualify the applicant for an exemption, and shall itemize each Service Supplier serving the user. The Tax Administrator shall review all such applications and certify as exempt those applicants determined to qualify therefor and shall notify all Service Suppliers affected that such exemption has been approved, stating the name of the applicant, the address to which such exempt service is being supplied, the account number, if any, and such other information as may be necessary for the Service Supplier to identify and remove the exempt Service User from its tax billing procedure. Upon receipt of such notice, the Service Supplier shall cease to bill any further tax imposed by this chapter against such exempt Service User upon the earlier of a change of service address, termination of service, or until further notice by the Tax Administrator is given. The Service Supplier shall eliminate such exempt Service User from its tax billing procedure upon receipt of such notice from the Tax Administrator, but in no event later than 60 days after receipt of such notice from the Tax Administrator, or as otherwise provided by law. If deemed exempt by the Tax Administrator, such Service User shall give the Tax Administrator timely written notice of any change in Service Suppliers so that the Tax Administrator can properly notify the new Service Supplier of the person’s tax exempt status. A person that fails to comply with this Section shall not be entitled to a refund of taxes collected and remitted to the Tax Administrator from such person as a result of such noncompliance. The decision of the Tax Administrator may be appealed pursuant to Section
5.131 of this Article. Filing an application with the Tax Administrator and appeal to the City Administrator pursuant to Section
5.131 of this Article is a prerequisite to a suit thereon. All exemptions shall continue and be renewed automatically by the City Treasurer so long as the prerequisite facts supporting the initial qualification for exemption continue; provided, however, that the exemption shall automatically terminate with any change in the service address or residence of the exempt individual; further provided, such individual may nevertheless apply for a new exemption with each change of address or residence. Any individual deemed exempt from the tax shall notify the Tax Administrator within ten (10) days of any change in fact or circumstance which might disqualify such individual from receiving such exemption. The Tax Administrator may request re-verification of eligibility from individuals claiming an exemption annually or as deemed necessary by the Tax Administrator. It shall be a misdemeanor for any person in a household to knowingly receive the benefits of the exemptions provided by this Section when the basis for such exemption either does not exist or ceases to exist. Notwithstanding any of the provisions of this subsection, however, any Service Supplier who determines by any means that a new or non-exempt Service User is receiving service through a meter or connection which was deemed by the Tax Administrator to be exempt by virtue of an exemption issued to a previous Service User or exempt user of the same meter or connection, shall immediately notify the Tax Administrator of such fact, and the Tax Administrator shall conduct an investigation to ascertain whether or not the provisions of this Section have been complied with and, where appropriate, order the Service Supplier to commence collecting the tax from the non-exempt Service User.
