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(a) The rate of the payment required under Section 8-37 is:
(1) $1 per square foot of gross floor area in any building or part of a building that is:
(A) owned by a nonprofit organization that is exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code;
(B) intended to be used primarily for the direct provision of charitable services; and
(C) not intended to be used as a permanent residence;
(2) $2.40 per square foot of gross floor area in any building or part of a building that is intended to be used primarily:
(A) for storage, industrial or manufacturing, or research and development purposes, or
(B) for offices by a nonprofit organization that is exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code;
(3) $4 per square foot of gross floor area in any other nonresidential building or part of a building;
(4) $3 per square foot of gross floor area in any multi-family residential building or any addition to a multi-family residential building; and
(5) $3.75 per square foot of gross floor area in any single-family residential building, including any townhouse, or any addition to a single-family residential building.
(b) However, notwithstanding subsection 8-39(c), the minimum rate that must be charged for each single-family dwelling unit (including each townhouse) is $1500, and the minimum rate that must be charged for each multi-family dwelling unit is $1200.
(c) If, within 5 years after a use and occupancy permit is issued, any person changes the use of all or part of a building to a use for which a higher payment would have been due under this Section when the building permit was issued (including a change from a status, use, or ownership that is exempt under Section 8-39 to a status, use, or ownership that is not so exempt), the owner of the building must within 10 days after the change in status, use, or ownership pay all additional payments that would have been due if the building or part of the building had originally been used as it is later used. If the building owner does not pay any additional payment when due, each later owner is liable for the payment, and any interest or penalty due under Section 8-42, until all payments, interest, and penalties are paid.
(d) Each year the County Council by resolution, after a public hearing advertised at least 15 days in advance, may increase or decrease the payment rates set in this Section.
(e) (1) "Gross floor area," as used in this Article, means the sum of the gross horizontal areas of the several floors of a building measured from the exterior faces of the exterior walls or from the center line of a party wall.
(2) "Gross floor" area does not include any:
(A) unfinished basement or attic area with a clear height less than 7 feet 6 inches;
(B) interior amenity space required to obtain approval of a site plan;
(C) area occupied by an atrium or other multi-story space other than the first floor of the space;
(D) area occupied by unenclosed mechanical, heating, air conditioning, or ventilating equipment;
(E) parking garage or area; or
(F) other accessory structure that is not a separate building.
(3) In any single-family residential building, "gross floor area" also does not include 50% of any finished or unfinished basement or attic area with a clear height of 7 feet 6 inches or more. (1993 L.M.C., ch. 46, § 1.)