(A) If the Director of Permits and Inspections determines that a building permit application is for a change in use, then the building excise tax shall be imposed based on the use applied for in the building permit application, a credit shall be granted for any building excise tax previously paid for this construction. No refund shall be granted if the credit for any building excise tax previously paid exceeds the building excise tax imposed.
(B) No building excise tax shall be imposed for a change in use of a building existing on February 3, 2002. Except, however, the building excise tax shall be imposed as provided in this article to the extent the gross square footage of the construction increases.
(Ord. 01-22-296, 12-18-2001; Ord. 03-12-335, 7-15-2003; Ord. 14-23-678, 11-13-2014)