(1) Consistency with State and Federal Law. Nothing in this chapter shall be construed as imposing a tax upon any person or service when the imposition of such tax upon such person or service would be in violation of a federal or state statute, the Constitution of the United States or the Constitution of the State.

(2) Senior Exemption. The taxes imposed under this chapter shall not apply to any service user who is 62 years of age or older. The exemption shall not apply to an individual whose usage is included and billed as part of a family plan or multiple user plan.

(3) Exemption Application. Any service user that is exempt from the tax imposed by this chapter pursuant to subsection (1) of this section shall file an application with the tax administrator for an exemption; provided, however, this requirement shall not apply to a service user that is a state or federal agency or subdivision with a commonly recognized name for such service. Said application shall be made upon a form approved by the tax administrator and shall state those facts, declared under penalty of perjury, which qualify the applicant for an exemption, and shall include the names of all telecommunication service suppliers serving that service user. If deemed exempt by the tax administrator, such service user shall give the tax administrator timely written notice of any change in telecommunication service suppliers so that the tax administrator can properly notify the new telecommunication service supplier of the service user’s tax exempt status. A service user that fails to comply with this section shall not be entitled to a refund of telecommunication users’ taxes collected and remitted to the tax administrator from such service user as a result of such noncompliance. The decision of the tax administrator regarding an application may be appealed pursuant to CMC 3.38.150. Filing an application with the tax administrator and appeal to the city administrator pursuant to CMC 3.38.150 is a prerequisite to a suit thereon.

(4) Establishment of Exempt Classes. The city council may, by resolution, establish one or more classes of persons or one or more classes of utility service otherwise subject to payment of a tax imposed by this chapter and provide that such classes of persons or service shall be exempt, in whole or in part from such tax for a specified period of time. (Ord. 608 § 1, 2009. 2002 Code § 7-7.3).