The cost of collection of garbage from streets, alleys, business establishments and private premises of the City 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 is practicable, bear its share of the expense of collection and disposal of the garbage in proportion to the amount of garbage removed therefrom.
The Street Commissioner shall prepare a list of all lots or parts of lots in the City upon which there are buildings or other improvements. Except in the cases of 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. If used or occupied as a multiple dwelling, the number of apartments or dwelling units in which it is divided shall be listed. 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. Such lists shall be filed in the Office of the Clerk and constitute the list of lots upon which Garbage Tax shall be collected each year except as later modified and revised.
It shall be the duty of the Street Commissioner each year on or before April 1 to prepare a list of all lots, fractions of lots, or other real estate in the City not theretofore taxed, upon which buildings or improvements have been erected or constructed necessitating the removal of garbage. Any addition to buildings or changes in the use thereof which shall affect the rate of taxation as hereinafter set forth shall be noted on aforesaid list to accomplish an annual revision of the list. (Ord. 187, 5-7-1956)