§ 3.08.805  TAX IMPOSED.
   There is hereby imposed a tax upon the development, construction, reconstruction or remodeling of all commercial and industrial structures or properties in the City, which is due and payable prior to issuance of the first building permit for all or any portion of such development, construction, reconstruction or remodeling. As used herein, commercial and industrial development projects shall not include public buildings used for governmental or school purposes.
('65 Code, § 33J-2) (Ord. No. 90-004 § 1)