(a) A covered employer may request that the mayor propose that the common council grant a partial or whole waiver to the requirements of this chapter.
(b) General Waiver. Waivers may be granted where application of this chapter to a particular form of assistance is found by corporation counsel to violate a specific state or federal statutory, regulatory, or constitutional provision or provisions and where the city council approves the waiver on that basis. A general waiver request shall be submitted to the city legal department which, if endorsed by the mayor, shall be forwarded to the common council for action in the form of a resolution.
(c) Special Waiver. The mayor may apply for a special waiver where payment of the living wage by a covered employer will: substantially curtail the services provided by the covered employer; have an adverse financial impact on the city; or is not in the best interests of the city. The common council must find that the costs of paying the living wage outweigh the benefits. All special waiver requests shall be submitted to the city legal department which, if endorsed by the mayor, shall be forwarded to the common council for action in the form of a resolution. All special waivers shall include the following:
(1) The nature of the contract or subsidy;
(2) An explanation of why payment of the living wage will have one or more of the adverse influences outlined in subsection (c) of this section; and
(3) A statement of lower wages paid by the covered employer.
(d) Hardship Waiver for Not-for-Profits. A not-for-profit covered employer may apply for a hardship waiver with the city legal department where payment of the living wage would cause a demonstrated harm to services and the common council finds that said harm outweighs the benefits of this chapter. All requests for hardship waivers for not-for-profits shall be submitted to the city legal department which, if endorsed by the mayor, shall be forwarded to the common council for action in the form of a resolution. All hardship waiver requests shall include the following: (1) The award to which this chapter applies;
(2) An explanation of how the payment of the living wage will cause undue hardship;
(3) A statement of lower wage paid by the covered employer; and
(4) A written plan to fully comply with this chapter within a reasonable period of time, not to exceed three years.
(e) Hardship Waiver for Recipients of Tax Abatements. A covered employer receiving a tax abatement award may apply for a waiver when:
(1) The estimated tax deductions associated with the award are significantly higher than the eventual tax deductions available to the recipient; and
(2) This disparity results in undue hardship.
(f) When an emergency has been declared by the mayor or common council, waivers shall be granted without the need for consideration by the common council when said services are required by the emergency. In the event the emergency waiver is triggered by mayoral declaration, the mayor shall submit a report to the common council at its next regular session explaining the emergency and reason(s) for the waiver. (Ord. 05-08 § 8, 2005).