(A) Notwithstanding any other provisions in this Chapter, businesses of a seasonal nature may apply for a seasonal downtown business taxation application and if approved may pay a flat tax rate as and for income tax generated solely from such seasonal business activity. Any business whose application is approved by the Director of Taxation shall be exempt from any other taxation requirement in this Chapter relative to such income and expenses associated solely with such business activity.
(B) For purposes of this section the downtown business district is defined as the geographical area bounded on the north by Wayne Street, the south by Elm Street, the east by Central Avenue, and the west by West St.
(C) The Director of Taxation is hereby authorized to develop appropriate rules and regulations to administer this section.
(Ord. 99-10. Passed 04-19-10.)