Chapter 18 TAXATION, REVENUE AND MISCELLANEOUS BUSINESS REGULATIONS*

Section 18-97 Schedule of district surtax amounts.

    (a)    Each business in the downtown improvement district that has a Standard Industrial  Classification (SIC) number in which the first two (2) digits are from 52 through 59 inclusive shall  pay a surtax equal to the amount of its occupation tax for the current calendar year based on its  January first status in the district, with the following exceptions:

    (1)    There shall be no surtax imposed  on the alcoholic beverage license fees paid by any business.

    (2)    The surtax for each business shall  not exceed five hundred dollars ($500.00).

    (b)    Each owner of property located  within the downtown improvement district shall pay a tax in the amount of one-half of the occupation tax due for the current calendar year from all tenants  that have a Standard Industrial Classification (SIC) number from 52 through 59 inclusive. If a tenant vacates the property after January first and the amount of occupation tax which the tenant  would have paid cannot be definitely determined, then the property owner shall pay a surtax as if  such property were vacant as of January first

    Each owner of vacant property shall pay a fixed surtax of  one hundred dollars ($100.00) for  each such property, regardless of location, age, or square footage. There shall be no limit on

    *Editor's note--An ordinance adopted Dec. 28, 1994, deleted former Art. IV.   18-96--  18-99,  relative to the downtown improvement district surtax, and enacted a new Art. IV to read as herein  set out. The provisions of former Art. IV derived from Code 1958,   14-32--14-35; and  ordinances adopted Dec. 30, 1988 and Dec. 28, 1989.

the number of vacant buildings for which the fixed surtax is due. For the calendar year 1995, a property shall be determined vacant or occupied on April first. In each succeeding year, a property  shall be determined vacant or occupied on January first.

    (c)    This surtax on business and property  owners shall not be refundable. A property owner who has already paid the surtax during the year, based on a tenancy or vacancy as of January first, will not be liable for an additional surtax on a new tenant or a reduced surtax on a newly vacant building during the same calendar year.

    (d)    Should any circumstance arise concerning the proper amount of the surtax to be paid by the business owner or property owner, then the city clerk shall make a determination of the amount  to be paid. Any person dissatisfied with the decision of the city clerk shall have the right of appeal  of the city council, provided such person makes such appeal in writing to the city council within  thirty (30) days of the disputed decision of the city clerk.

(Ord. of 12-28-94,   I)