The city's utility users' tax ordinance acknowledges several constitutional and statutory exemptions to assessments of the utility users' tax. In addition, the procedure for applying the cap associated with this tax will require that a number of customer accounts be excluded from the of electric, gas and water bills. The city will notify utility / service providers of customer accounts to be exempted from the tax 30 days prior to the tax period.
Compliance and audit
The city's utility users' tax ordinance requires an annual verification that the utility users' tax owed has been properly applied, exempted, collected, and remitted in accordance to the ordinance. The city has retained and authorized the firm of MBIA MuniServices to provide compliance review services for the new utility users' tax ordinance.