5.08.100 Contribution and Internal Revenue Code Section 501(c)(3) Exemption.
(1) The fee shall not be charged to any person or entity that in lieu of paying the fee makes an advance voluntary contribution to the utility transportation fund in an amount equal to or greater than the amount of the fee imposed by this Chapter.
(2) The fee shall not be charged in regard to any property owned and operated by one (1) or more organizations described in Section 501(c)(3) of the Internal Revenue Code of 1986, as amended (the “Federal Tax Code”), that is:
(a) Not used primarily for the production of income that is taxable under Section 511 of the Federal Tax Code;
(b) Exempt from property tax; and
(c) Used primarily:
(i) To provide in-patient hospital care;
(ii) For the education, instruction or training of the individual at the collegiate level or for no more than a nominal charge: (A) on subjects useful to the individual and beneficial to the community; or (B) for the purpose of improving or developing an individual’s capabilities; or
(iii) For religious purposes, including as a house of worship or to provide religious education for youth.
(3) Any entity seeking an Internal Revenue Code Section 501(c)(3) exemption pursuant to Subsection (2) of this Section shall make application for the exemption and provide proof of qualification.