Section
Miscellaneous Provisions
35.001 Safekeeping and deposit of monies received
35.002 Safe deposit boxes; use; access
35.003 Negotiability of checks
35.004 Official depository of funds
Funds
35.015 Interest or other income on investments shall accrue only to the benefit of the entity that generated the investment funds
35.016 Computer Fund
35.017 Enforcement and Education Fund
35.018 Law Enforcement Trust Fund
35.019 Municipal Swimming Pool Fund
35.020 Cemetery Land Acquisition Fund
35.021 Cemetery Endowment Fund
35.022 Federal General Revenue Sharing Trust Fund
35.023 Fire Insurance Trust Fund
35.024 Local Fiscal Recovery Fund
Hotel/Motel Tax
35.035 Imposition of tax
35.036 Transient guest to pay tax
35.037 Refund of illegal or erroneous payments
35.038 Required records; inspection and destruction
35.039 Returns required
35.040 Liability, assessment, and petition for reassessment; penalties
35.041 Four-year limitation for assessments; exceptions
35.042 Tax paid by transient guest; false evidence of tax-exempt status
35.043 Vendor to collect tax; prohibition against rebates
35.044 Reports filed; fraudulent reports
35.045 Personal liability of corporate officers or employees
35.046 Definitions
Community Reinvestment Area
35.060 Community reinvestment area (CRA) designated
35.061 Identification of CRA
35.062 All properties in CRA eligible
35.063 Tax exemption
35.064 Application fee, monitoring fee for commercial and industrial projects
35.065 Housing Officer designated
35.066 CRA Housing Council; Tax Incentive Review Council
35.067 Reevaluation of CRA
35.068 Annual inspections
Road and Water Impact Fees
35.080 Establishment; title
35.081 Purpose and authority
35.082 Definitions
35.083 Interpretation
35.084 Development required to pay impact fee
35.085 Site impact analysis
35.086 Payment of the impact fee
35.087 Recapture and other agreements authorized
35.088 Impact fee schedule
35.089 Individual assessment of impact fees
35.090 Credits
35.091 Establishment of impact fee use districts
35.092 Use of funds collected
35.093 Refunds
35.094 Formula factors to be reassessed every two years
Income Tax
35.125 Title and citations
35.126 Construction of language; definitions
35.127 Income tax levy
35.128 Collection at source
35.129 Tax filing provisions
35.130 Declarations
35.131 Administration and enforcement
35.132 Department of Taxation
35.133 Board of Income Tax Appeal; representation
35.134 Penalties and violations
35.135 Confidentiality
35.136 Effective date
35.137 Rules and Regulations for income tax, under authority of Ordinance 32-72, adopted
35.999 Penalty
Appendix A: CRA Map
Editor’s note:
Ordinance 33-01, the income tax ordinance, codified hereinbelow in §§ 35.125 through 35.136, references and amends Ordinance 37-68 and Ordinance 32-72. The following ordinances, enacted prior to Ordinance 33-01 that amended Ordinance 37-68 and Ordinance 32-72, are: Ord. 47-71, passed 11-15-1971 Ord. 24-80, passed 5-20-1980; Ord. 47-80, passed 12-2-1980; Ord. 33-81, passed 8-18-1981; Ord. 57-81, passed 12-29-1981; Ord. 4-82, passed 2-16-1982; Ord. 85-24, passed 11-19-1985; Ord. 24-87, passed 6-16-1987; Ord. 32-87, passed 7-7-1987; Ord. 41-87, passed 9-1-1987; Ord. 88-2, passed 2-2-1988; Ord. 3-91, passed 2-5-1991; Ord. 23-95, passed 8-21-1995; Ord. 39-95, passed 12-4-1995; Ord. 11-97, passed 2-17-1997; Ord. 33-97, passed - -[1997]; Ord. 08-99, passed 4-19-1999; Ord. 34-00, passed 12-18-2000.