739.02  SPECIAL CHARGE FOR MUNICIPAL POLICE AND FIRE PROTECTION SERVICES.
   The Common Council hereby finds that the Police and Fire Department protection afforded by the Police Department and Fire Department to the people in this City is an essential municipal service, and that the general revenues of the City are not sufficient for the purpose of providing adequate police and fire protection within the City.  Therefore, in order to provide for the continuance, maintenance and improvement of the essential service of affording police and fire protection to the people in this City, there is hereby imposed upon, and shall be collected from, the users of such service a charge at the rate of five dollars ($5.00) per month beginning May 1, 2004.  Finding that the general revenues of the City are now adequate for providing police and fire protection to the people in this City, the rate of zero dollars ($0.00) shall be charged per month beginning July 1, 2020.  The term “users" within the meaning of this section shall include every owner of real and personal property which is subject to taxation by the City, every person occupying a residence within the City, and every person having a place of business within the City which is subject to any City license.  Provided, however, that each such residence or business shall be subject to only one such fee or charge directed to the head of the household or landlord for a residence and the owner or operator of a business or commercial enterprise.  Provided, further, in a mixed-use building containing a business and one or more residential apartments or living spaces, each such business and each such apartment or living space shall be subject to the appropriate fee.
   The special service charge imposed by this section shall be in addition to all other taxes and license fees imposed by the City or by the State.
(10-1-19)