(A) (1) The cost of collection of garbage from the town shall, in all cases, be assessed and taxed against the real estate from which the garbage is removed. Each lot from which garbage is removed shall, as far as practicable, bear its share of the expense of collecting and disposal of the garbage in proportion to the amount of garbage removed therefrom.
(2) (a) The Town Council shall cause to be prepared a list of all lots or parts of lots in the town upon which there are buildings or other improvements.
(b) Except in the cases or single unit dwellings, such lists shall show, in connection with each building, the number of rooms therein and the nature of business or occupation for which the same is used.
(c) If used or occupied as a multiple dwelling, the number or apartments or dwelling units in which it is divided shall be listed.
(d) The lists shall also show the number of stories of each building, other than residences, and the character of business carried on in such building so far as it is necessary for fixing the rate of taxation hereinafter set forth.
(e) Such lists shall be filed in the office of the Town Clerk and shall constitute the list of lots upon which garbage tax shall be collected each year, except as later modified and revised.
(3) It shall be the duty of the Town Council to have prepared by a competent person employed for that service, to, on or before April 1 each year, prepare a list of all lots, fractions of lots or other real estate, in the town not theretofore taxed, upon which buildings or other improvements have been erected or constructed necessitating the removal of garbage. Any addition to building or changes in the use thereof which shall affect the rate of taxation as hereinafter set forth shall be noted on the aforesaid list to accomplish the annual revision of the list.
(Prior Code, § 7.02.110)
(B) Any area of 25 feet by 150 feet upon any unplatted premises within the town, upon which is situated a building or part or a building which necessitates the removal of garbage under this chapter, shall constitute a unit for the purpose of taxation under this chapter and shall be assessed in the same proportion and in the same manner as lots or portions of lots upon which there are buildings or parts of buildings necessitating the removal of garbage hereunder.
(Prior Code, § 7.02.120)
(C) It shall be the duty of the Council to estimate, as nearly as practicable, the cost of collecting and disposing of garbage in the town, and before the second Monday in August of each year, the Council shall pass and adopt a resolution levying and assessing a basic tax upon all lots or portions of occupied lots, notwithstanding the fact that the owners of occupants thereof may privately dispose of their said garbage. All occupied lots shall be classified according to the use thereof designated as follows:
(1) Class I - Single Unit Residence, including individual dwelling units within a structure housing multiple dwelling units and individual lots in trailer courts or mobile home parks; and
(2) Class II - Business and Property.
(Prior Code, § 7.02.130)
(D) Basic tax for Class I occupancies shall be fixed and determined by the Council by resolution. To fix equitable tax rates for Class II occupancies, it shall be the duty of the Town Council to fairly appraise the kind and quantity of garbage and refuse service required by each Class II occupancy. Whereupon, the Council shall fix the tax rates for each individual Class II occupancy based upon the service required. Such tax on Class II occupancies, however, shall not exceed the following amounts:
(1) In addition to the basic tax for Class I occupancies, 300% of the basic tax for restaurants, meat markets, grocery stores, department stores, saloons, hardware stores, trailer courts, service stations, drug stores, theaters, elevators, lumber yards, variety stores, implement and automobile agencies and appliance stores;
(2) In addition to the basic tax for Class I occupancies, 200% of the basic tax for general repair shops, barbershops, banks, dry cleaners, morticians, plumbing stores, post office, bakeries, shoe repair shops, newspapers and depots, laundries and pool halls;
(3) In addition to the basic tax for Class I occupancies, 25% for each ten rooms or fractions thereof in hotels and rooming houses and motels; but this limitation shall not prevent the levy of an additional tax in the event the hotels and rooming houses also conduct restaurants, stores, bars or other businesses within the same building or upon the same lot;
(4) In addition to the basic tax for Class I occupancies, 25% shall be added to each building containing offices for each office unit; and
(5) In addition to the basic tax for Class 1 occupancies, 25% shall be added to each building containing apartments, in addition to business units, for each apartment.
(Prior Code, § 7.02.140)
(Ord. 191, passed - -; Ord. 326, passed 11-10-2014)