§ 12.32.050  RATES OF ADDITIONAL SPECIAL ASSESSMENTS.
   (A)   Amount of tax.  There is hereby levied and imposed upon the owner of each business located in any such area, and which is subject to the business license tax imposed by the provisions of Chapter 5.04, an additional tax or levy in an amount which shall be a multiple of the general business license tax set forth in § 5.04.201 of this code as specified in the ordinance establishing such area. Different multiples may be applied to various classifications of businesses. Any such additional tax or levy shall be in addition to such business license tax.
   (B)   Exemptions.  Any business, person or institution located within the parking and business improvement area which is exempt from the payment of a business license tax by the state constitution shall not be taxed under this chapter, but may make a voluntary contribution. Such contributions shall be used for the purposes provided for by this chapter. Any business required to pay a business license tax may also make contributions in excess of the amount provided for herein to be used for the purposes provided for by this chapter.
('86 Code, § 12.32.050) (Ord. 3346, passed  - - ; Am. Ord. 3613, passed  - - ; Am. Ord. 4074, passed  - -  )