Any person that has paid the tax imposed under this Part 2 for any energy delivered to residential users or to combined residential and commercial users may apply annually to the Director for a refund of that portion of the taxes paid in excess of the applicable rate reasonably allocable to residential users only. The application shall:be signed by the applicant; contain a sworn affidavit as to the truth and accuracy of the information set forth in it; be filed not later than April 1 of each year; and cover the preceding 12 months. Any application not received by April 1 in any particular year may not be given consideration. The Director may refund that portion of the taxes determined to have been paid in connection with energy delivered to residential users only. Subject to Title 4 {“Administrative Procedure Act – Regulations”} of the <cite data-path="|general">City General Provisions Article</cite>, the Director may adopt rules and regulations to assist in making that determination. Any refund shall be made from a reserve fund created out of a portion of the tax receipts collected under this Part 2. The reserve fund shall be in an amount estimated to be sufficient to pay the refunds authorized by this section. City Code, 1976/83, art. 28, §56A(g)(3) Ord. 99-441 Ord. 04-728 Text Conformed 02/25/21 By authority of Ordinance 20-431, Section 5, the Director of Legislative Reference, in consultation with the Law Department, has conformed this section to refer expressly to and reflect the requirements of the recently-enacted Administrative Procedure Act that, effective January 15, 2021, governs the proposal, adoption, and publication of administrative rules and regulations.