WHEREAS, in the event of the aforesaid sales tax levy becoming effective on July 1, 2009, the Board of Commissioners have determined to effect a program to provide a refund of a portion of the funds levied upon persons sixty-five (65) years of age or older;

BE ORDAINED BY THE BOARD OF COMMISSIONERS OF THE CITY OF COLLINSVILLE, OKLAHOMA:

SECTION 1. For the purpose of this Ordinance only, the following words and terms shall be defined as follows:

a. City shall mean the City of Collinsville, Oklahoma.

b. City Treasurer@ shall mean the Treasurer of the City.

c. Dependent shall mean every person who is a member of the household of the applicant and for whom applicant is entitled to claim a personal exemption under and pursuant to the Federal income tax laws.

d. Family shall mean one or more persons living in the same household who pool their various sources of income into one budget to achieve the effect of sharing the cost of providing for support of the group.

e. Household includes all persons who occupy a group of rooms or single room which is regarded as a housing unit when it is occupied as separate living quarters, and when there is either:

i. Direct access from the outside of the building or through a common hall; or

ii. Complete kitchen facilities for the exclusive use of the occupants.
f. Income includes all money received during the year and available to be used to provide support for the family or household.

g. Person shall mean an individual, but shall not include a company, partnership, joint venture, joint agreement, association (mutual or otherwise), corporation, estate, trust, business trust, receiver, or trustee appointed by state or federal court or otherwise, syndicate, the State of Oklahoma, any court, city, municipality, school district, or any other political subdivision of the State of Oklahoma or group or combination acting as a unit, in the plural or singular number.

h Resident shall mean any person who has resided in the corporate limits of the City for the entire calendar year for which the refund is applied.

SECTION 2. Every person desiring to make a claim for a tax rebate must submit to the City a written application therefore, on forms to be provided by the City, between January 1 and March 31 of the year following the year for which the rebate is being sought, beginning with the year 2010. The qualifications for rebate include the following:

a. The person must be a resident of the City.

b. The person must be sixty-five (65) years of age or older during a portion of the year for which the rebate is being sought.

c. The person can claim a rebate only as a family member who contributed the greatest share of the family income and for members of the household who are residents of the City and who are dependent upon the said applicant.

d. No person who may be claimed as a member of the household on another resident's application shall be entitled to a rebate. If a rebate is claimed on more than one application for the same person, the City Treasurer shall determine the person entitled to claim the rebate provided in this Ordinance.

SECTION 3. If the applicant meets the requirements to qualify for a rebate, the City shall rebate the sum of $25.00.

SECTION 4. The City Treasurer is to administer the rebate program established in this Ordinance. The City Treasurer is authorized to prepare a form for application for rebate and adopt rules and regulations as long as the same are not inconsistent with the provisions of this Ordinance, and shall audit and check the applications. The amount of rebate above set forth shall apply to each year of the twenty-year program.

SECTION 5. The burden is on the applicant to establish entitlement to a rebate. The City Treasurer is authorized to require reasonable supporting information which shall be uniformly required of all applicants. Upon an audit of the application, the City Treasurer can require all reasonable written and other information necessary to the City Treasurer's satisfaction that the application is valid. Should any application be denied, the City Treasurer shall state the reasons therefore in writing to the applicant and indicate all or the portion of the application being denied. Such determination shall be final unless the applicant, within thirty (30) days after such notice of determination, shall apply in writing to the City for a hearing. After such hearing, the Board of Commissioners of the City shall give written notice of the determination to the applicant. An applicant shall not be entitled to a rebate when he has been denied by the Board of Commissioners or when he has had an opportunity for a hearing as provided in this Ordinance and has failed to avail himself of the remedies herein provided.