Sec. 754.109. - Council Approval of User Fee Credits, Adjustments, and Reductions, Applications and Reporting Requirements and Implementation Manuals and Rules.

The City Council hereby approves the following user fee credits, fee reductions, and fee adjustments, and application and reporting requirements, and the use of the Adjustment and Credit Manual, as set forth in this Section. (a) User Fee Credits, Fee Reductions and Adjustments shall be applied as follows: (1) User fee reduction for organizations classified as 501(c)(3) in accordance with the rules of the Internal Revenue Service. In recognition by the City of the contributions to the overall benefit and well-being of the community by organizations which are classified as a 501(c)(3) organization in accordance with the rules of the Internal Revenue Service, a fee reduction in the amount of 100 percent of the overall stormwater service charge is authorized. In order to obtain the fee reduction, the organization must provide evidence of the following: (i) That the physical structure on which the stormwater service charge is assessed is owned and operated by the 501(c)(3) organization for the purposes of providing its programs to the community; and (ii) The organization must provide documentation confirming IRS Code 501(c)(3) designation. (2) Low Income In Accordance with Federal Guidelines. If the dwelling unit on which the stormwater service charge is assessed is owned by an individual or family with an income level within 150 percent of the Federal poverty guidelines updated periodically in the Federal Register by the U.S. Department of Health and Human Services under the authority of 42 U.S.C. 9902(2), then a user fee reduction in the amount of 100 percent of the stormwater service charge shall be granted. (3) User Fee Adjustments. If the Owner believes that the invoice submitted for the property contains errors, an application should be submitted in accordance with the procedures set forth in the Adjustment and Credit Manual. (4) User Fee Credits for Stormwater Management Best Practices. User fee credits of 50 percent may be allowed, in accordance with the requirements and procedures contained in the Adjustment and Credit Manual. In exceptional circumstances only, a user fee credit of up to 75 percent may be allowed, in accordance with the requirements and procedures in the Adjustment and Credit Manual. (b) Applications and Reports Required. For all User Fee Credits, User Fee Reductions, or User Fee Adjustments to be applicable to an individual property, the Owner, or the Owner's agent, shall file an application, and supply the appropriate documentation required. Internal Revenue Service 501(c)(3) organizations contained in IRS Publication 78 shall be classified to receive the user fee reduction on the initial invoice without further application. Self reporting is also required for certain credits, reductions or adjustments to continue from year to year. Specific forms, application procedures and reporting requirements are set forth in the Adjustments and Credit Manual. (c) Calculation of Maximum Credits Allowable. In calculating the fee reduction for IRS 501(c)(3) organizations, the fee reduction allowed pursuant to that Section shall be calculated first, and any additional credits allowed shall be calculated based on the balance of the fee owed. (d) Adjustment and Credit Manual. The City Council hereby approves the Adjustment and Credit Manual, dated March 25, 2008. The Manual shall be on file with the Office of Legislative Services, and made available to the public on request, and may be modified by the Subdivision Standards and Policy Advisory Committee (SSPAC) in accordance with the procedures established in the City Code. Whenever the Adjustment and Credit Manual is revised, a copy thereof shall be placed on file in the Legislative Services Division of the City Council. (e) Record keeping and reporting. On a City fiscal year basis, the Department of Public Works shall maintain records to show how all credits, adjustments, and discounts have been applied, and the Director of Public Works shall annually prepare a report to be presented to the Council and the Council Auditor each April 1 commencing in 2009. (Ord. 2007-836-E, § 2; Ord. 2008-129-E, § 1)