CITY OF SYLVANIA

REFUSE FEE

QUESTIONS AND ANSWERS

Q. What is the Sylvania refuse fee?

A. All households in Sylvania are required to pay for their refuse pickup.

The current fee is $111.00 per year.

Q. Is there a way to receive an exemption from paying the refuse fee?

A. Yes. The household must file all required Sylvania tax returns and have a signed refuse fee waiver on file with the income tax office. If the tax office is able to verify the accuracy of the refuse fee waiver, the form is given to the utility or finance office where the actual exemption is granted.

There are two types of exemptions. A resident may qualify for an exemption based on the following:

1. The total tax paid to the City of Sylvania by the people living in the household is equal to or greater than $111.00. If the tax paid is less than $111.00, a partial exemption may be granted. In order to receive a partial exemption, the household must pay the difference between the $ 111.00 fee and the tax which was paid to Sylvania.

2. The total of all income of the people living in the household is $24,100.00 or less.

Q. Is the exemption permanent?

A. No. An exemption lasts for 1 year.

Q. How does a household prove it qualifies for an exemption?

A. The income tax office verifies the exemption, based on tax paid to Sylvania, after all of the members of the household have filed their Sylvania tax returns.

Q. What information is needed to prove a household qualifies for an income exemption? (Maximum household income can not exceed $24,100.)

A. The household must send copies of forms which show their total income. Income includes but is not limited to: (A full list is available from the tax office)

1. Dividends & interest 6. Partnership income

2. Social security and pensions 7. Rents

3. Unemployment compensation 8. Capital gains

4. Alimony 9. IRA distributions

5. Lottery winnings 10. Disability payments

Q. On which tax year is the exemption based?

A. The 2006 exemption will be based on the following years:

1. The full or partial exemption will be based on the 2004 tax return.

2. The income exemption will be based on the 2004 tax year.

Q. I live in Sylvania and file an income tax return each year. Why was my household not entitled to a refuse fee exemption?

A. Although you file a Sylvania city income tax return, you may not be paying city income tax to Sylvania. If you work in Toledo, Toledo receives your city income tax. City income tax remains in the city in which you work. Your city of residence does not receive any of the tax.

However, if you spend full work days in other cities or states on behalf of your employer, you can file a non-resident refund form. This form allows a portion of the income tax withheld to your employment city to be refunded to Sylvania. Any tax received from your city of employment may entitle your household to a refuse fee exemption.

Q. Can a household be entitled to a credit of the refuse fee paid?

A. Yes, there are several reasons that may entitle you to a credit.

1. A non-resident refund was received from another city.

2. A member of the household, who had been delinquent in filing or paying his Sylvania income tax, clears his delinquent status.

3. A household may not have been aware they could have qualified for an exemption.

Revised: 12/28/05