(A) All businesses and professions located within the boundaries of the district shall be subject to the provisions of the additional tax as provided herein. The annual rate of the general license and occupation tax shall be $25.00 for each such business and profession.
(B) The uses of this revenue derived from this section 8.5-3 shall be as follows:
(1) Improvement of any public place or facility in the district area, including landscaping and plantings;
(2) Construction or installation of lighting, benches or other seating furniture and any useful or necessary public improvements;
(3) Leasing, acquiring, constructing, reconstructing, extending, maintaining or repairing parking lots, including the power to install such facilities in public areas, whether such areas are owned in fee or by easement, in the district area;
(4) Creation and implementation of a plan for improving the general architectural design of public areas in the district;
(5) The development of any public activities and promotion of public events in the district area; and/or
(6) Any other project or undertaking for the betterment of the public facilities in the district area, whether the project be capital or noncapital in nature.
(C) The tax to be imposed shall be levied upon all businesses and professions located within the district except for those of a political subdivision or a non-profit corporation or association. No tax will be charged to an occupant for residential use.
(Ord. 2175, §§ 5—8, passed 10-26-1981; Ord. 2195, §§ 1, 2, passed 2-22-1982; Ord. 3420, § 1, passed 11-27-2006)
Statutory reference:
Business improvement district occupation tax, see Neb. RS 1943, § 19-4031