Chapter 18 TAXATION, REVENUE AND MISCELLANEOUS BUSINESS REGULATIONS*



Section 18-96 Established.

 

    There is hereby established a downtown improvement district  surtax for each calendar year on  businesses located in the downtown improvement district that have a Standard Industrial Classification (SIC) number as assigned by the Standard Industrial Classification Manual  compiled by the U. S. Office of Management and Budget, in which the first two (2) digits are from  52 through 59 inclusive, as designated on a map filed in the office of the city clerk, and on the  owners of property in said district.

(Ord. of 12-28-94,   I)