(A) Rate of additional charges or assessments. Effective January 1, 1984, there will be imposed the following charge for a business license for all businesses conducting their activities in a Business Improvement District, which is in addition to the regular license tax imposed upon various businesses generally not in such Business Improvement District.
(1) All businesses in such district shall be subject to additional charges and assessments if they are subject to taxation by the city under Chapter 110 of this code.
(2) The charge imposed by this chapter as an additional charge or assessment for a business license shall be based upon the classification business and establishment of schedule of additional charges and assessments described as follows:
(a) Business classification.
1. Retail. The following business types for the purpose of this chapter shall be considered retail and/or service retail business and if located in Areas I and II they shall be assessed at a rate of 1½ times or 150% as an additional charge to their modified business license fee as defined in this chapter.
Appliance sales
Antiques sales
Bars and notions
Book stores
Catalog merchandising
Children's shops
Clothing stores
Computer sales
Delicatessens
Department stores
Dress shops
Electrical appliance and fixture sales
Floor covering sales
Florists
Food stores, food vending
Fur shops
Furniture sales
General appliances
General merchandise
Gift shops
Grocery stores
Gunsmith, gun sales
Hardware stores
Jewelry stores
Medicines and drug stores
Men's wear
Musical instrument, supplies, sales
Office supplies, equipment sales
Paint, glass, wallpaper sales
Photographer supplies, sales
Pawn shops
Restaurants
Secondhand stores, dealers
Shoe repair
Shoe sales
Soda fountain
Souvenir shops
Specialty shops
Sporting goods
Stationary store
Tailors
Theaters
Tire dealers, sales
Variety shops
Wearing apparel
2. Any other business of similar nature not specifically identified herein as determined by the Director of Finance to be “retail” in nature.
(b) All other business in Areas I, II, and III including professional, who pay a business license fee consistent with Chapter 110 of this code, shall be considered non-retail business for the purposes of this subchapter and be assessed at the rate of ¾ times or 75% as an additional charge on the modified business license fee.
(c) All retail business located in Area I and Area II as delineated in the Appendix of this subchapter in addition to the assessment rate specified in division (A)(2) of this section shall be further assessed at the rate of ½ times or 50% of the modified business license fee to be used for special promotions as specified in the Bylaws of the Eureka Business Improvement District Association.
(3) The charge imposed by this subchapter as an additional charge or assessments for a business license shall be subject to the location of the business. Businesses located within benefit Area I and Area II shall be charged or assessed an additional amount based on the schedule as described in division (A)(2) of this section.
(4) If additional charges or assessments imposed under this subchapter become delinquent, penalties and interest charges shall be imposed therein in the same manner, in the same amount and at the same time as the delinquent business license taxes.
(5) Any business, or person or institution located within the Business Improvement District which is exempt from the payment of a business license tax pursuant to Chapter 110 of this code, is not taxed under this chapter but may make a contribution to the district for the purposes provided by this chapter.
('63 Code, § 8-7.08)
(B) Collection of additional charges and assessments.
(1) The collection of additional charges or assessments imposed by this subchapter shall be made at the same time and in the same manner as the regular business license tax pursuant to Chapter 110 of this code.
(2) The city shall segregate all revenue generated from this part in a separate fund of the city to be used solely for implementation of the Business Improvement District consistent with this subchapter.
('63 Code, § 8-7.09)
(Ord. 385-C.S., passed 7-21-83; Am. Ord. 534-C.S., passed 12-21-91)