3.36.050 Other exemptions.
(1) The taxes imposed by this chapter shall not apply to any service user who is the head of a household and both:
(a) At least 62 years of age or older; and
(b) The primary resident of the property.
(2) The taxes imposed by this chapter shall not apply to any “health facility” within the meaning of California Government Code Section 15432, as that section read on January 1, 1990, or to any facility operated by a nonprofit entity which provides outpatient services under the authority granted pursuant to Section 1275 or 1275.6 of the California Health and Safety Code.
(3) To qualify for an exemption set forth in this chapter, a service user shall file an application in the form, time and manner prescribed by the tax administrator.
(4) The tax administrator shall, within 60 days of receipt of an application for exemption, determine whether the applicant is entitled to an exemption, and if so, notify the service supplier.
(5) An exemption granted pursuant to this chapter shall become effective at the beginning of the first regular billing period which commences after the tax administrator has notified the service supplier that an exemption has been granted.
(6) The tax administrator shall notify the service supplier of the termination of any person’s right to exemption hereunder, or the change of any address to which service is supplied to any exempt person. (Ord. 593-P § 1, 2004; Ord. 441 § 1. 2002 Code § 7-5.5).