§ 3.20.360. Elders' or disabled citizens' sales tax exemptions.

A.

Elders or disabled citizens who are residents of the city may apply for, and be issued by the finance director, an elder's or disabled citizen's sales tax exemption card, which entitles the cardholder and the cardholder's spouse to be exempt from sales tax for the sales of goods, services and rentals, with the exception of sales of alcoholic beverages under Section 3.20.070 of this chapter.

B.

Elders or disabled citizens must meet the following requirements:

1.

The elder is a resident of the city and at least sixty years of age; or

2.

The disabled citizen is a resident of the city and is one hundred percent disabled by virtue of the disability standards of the Social Security Act of the United States.

C.

No person issued or authorized to use an elder's or disabled citizen's sales tax exemption card may use it to obtain such tax exemption when the sales, services or rentals are for use in any trade or business or for purchases for which the cardholder is reimbursed or remunerated by a person or entity on whose behalf the purchase was made and who would not otherwise qualify for a sales tax exemption or when the sales, services or rentals are used or consumed by any person other than the cardholder or his or her spouse.

D.

If an elder or disabled citizen who is authorized to obtain a sales tax exemption card is physically unable to leave his or her home or dwelling to use the card, and proof of such physical disability is documented by a physician, the finance director may so note on the reverse side of the exemption card and designate up to two other persons who may use the card for the benefit of the invalid elder or disabled person. Only the individuals so designated may use the exemption card for the benefit of the invalid elder or disabled person.

E.

No seller shall charge or collect a sales tax on sales to any elder or disabled citizen who displays to the seller at the time of sale a valid sales tax exemption card unless the seller knows, or has reason to know, that the card is being presented in violation of this section.

F.

Elders or disabled citizens who are not residents of the city, but who are residents of the NANA Region may also apply for a sales tax exemption card. Any such cards so issued are subject to the provisions of this section, except that subsection D. of this section does not apply to exemption cards issued to nonresidents of the city.

G.

A violation of this section is punishable by a civil penalty of up to three hundred dollars and, additionally, the sales tax exemption card used in violation must be surrendered to the finance director for cancellation and destruction. The penalty assessed shall be collectible as set forth in this chapter. A person who has had his or her tax exemption card cancelled and destroyed shall not be eligible to apply for or receive a new sales tax exemption card for a period of two years.

H.

An elder or disabled citizen: (1) denied a sales tax exemption card; (2) denied a representative designation, as set forth in subsection D. of this section; or, (3) whose card is cancelled and destroyed and who is assessed a penalty, may appeal such decisions of the finance director to the city manager as provided in Section 3.20.390 of this chapter.

(Ord. 04-10 § 2 (part), 2004).

(Ord. No. 09-02(Amd.), § 4(Exh. C), 9-18-2008)