Refunds—Low income.
Riverside Municipal Code § 3.14.160
in effect3.14.160 - Refunds—Low income.
A. A refund of not to exceed $35.00 of all taxes due and paid under the provisions of this chapter for utility services rendered on and after July 1, 1988, through March 31, 1989, or for succeeding 12-month periods of April 1 through March 31, shall be made whenever all of the following occur:
1. The household income of the claimant is less or equal to 150 percent of the first income level of the current federal poverty guideline using the last preceding federal income tax reporting period to document such income;
2. Claimant makes an application and files a verified claim in writing at the Department of Finance at City Hall for such refund upon a claim form provided by the Tax Administrator;
3. The claim is approved by the Tax Administrator as being in conformance with this section. Only one member of each household may file a claim, and only one claim may be filed for each individual household.
B. The claimant shall be the person in whose name the bills for utilities services were rendered.
C. "Household Income" means the combined income from all sources for all members of a household in which the claimant lives.
D. The claim for such refund for the preceding period ending on March 31 shall be made only during the filing period of April 1 through June 30 of each year. Claims for utility user's tax refunds must be accompanied by a copy of the utility bills and the street light assessment refund with copies of the property tax bills due December 10 and April 10, together with proof that the bills have been paid by the claimant or some member of the household. No such refund shall be made on any claim filed or postmarked later than the thirtieth day of June. In cases of severe financial hardship, earlier claims for refunds may be filed after full payment of the street light assessment.
E. No refund shall be made to any person for taxes levied on a utility account for which any utility tax is due and outstanding for the period for which refund is claimed or for any prior period. No refund shall be made of any tax which was paid with public assistance or relief funds which included an allowance to pay the tax.
F. Nothing in this section shall be construed to require that any utility company has any obligation to make or furnish, for the purpose of the refund provisions hereof, proof of utility taxes due or utility taxes paid.
Any person qualifying for a low income utility user's tax refund under this section may when applying for such refund make application and receive a 100 percent refund for any assessment paid by this person under the City-wide 1972 Landscape and Street Light Assessment District established in 1988 by the City of Riverside.
(Ord. 7246 § 1, 2014; Ord. 5706 § 1, 1989; Ord. 4923 § 7, 1981; Ord. 4114 § 1, 1974; Ord. 3720 § 15, 1970)
Source: City of Riverside, California, Municipal Code and City Charter (Municode Library, library.municode.com)URL: https://library.municode.com/ca/riverside/codes/code_of_ordinances?nodeId=PTIICOOR_TIT3REFI_CH3.14UTUSTA_3.14.160REOWINFetched: 11/1/2026