There is hereby fixed, levied, determined and established a system of assessments and charges upon all businesses, located within the Area, which are required to obtain and maintain Tulare City business licenses, as follows:
(A) Within Benefit Zone A, each business shall pay assessments and charges in an amount equal to 100% of the amount said business entity is required to pay to the City of Tulare for a business license for said business; effective January 1, 2008 the assessment shall be 125%, effective July 1, 2008 the assessment shall be 150%, effective July 1, 2009 the assessment shall be 175%.
(B) Within Benefit Zone B, each business shall pay assessments and charges in an amount equal to 50% of the amount said business entity is required to pay to the City of Tulare for a business license for said business; effective January 1, 2008 the assessment shall be 62.5%, effective July 1, 2008 the assessment shall be 75%, effective July 1, 2009 the assessment shall be 87.5%.
(C) For purposes of computing the assessments and charges as set forth in divisions (A) and (B) hereinabove, the amount a business entity is required to pay the City of Tulare for a business license for said business shall not include any fee which is levied because said business owns or operates on the premises, an arcade and/or one or more music machines, billiard or pool tables, and/or amusements machines; provided that the operation of such an arcade, and/or such machines, does not constitute the primary business activity of said business entity at said location. (Ord. 1534, 09-15-87)
(D) There is further hereby fixed, levied, determined and established a system of assessments and charges upon all those business enterprises located within the Area, which are not required to obtain and maintain Tulare City business licenses, as follows:
(1) (a) Within Benefit Zone A, each business shall pay assessments and charges in an amount based on the number of employees at the rate of $15 per employee, with a minimum semi-annual assessment of $100 and with a maximum semi-annual assessment of $500.
(b) Effective January 1, 2008 each business shall pay assessments and charges in an amount based on the number of employees at the rate of $18.75 per employee, with a minimum semi-annual assessment of $125 and with a maximum semiannual assessment of $625.
(c) Effective July 1, 2008 each business shall pay assessments and charges in an amount based on the number of employees at the rate of $22.50 per employee, with a minimum semi-annual assessment of $150 and with a maximum semi-annual assessment of $750.
(d) Effective July 1, 2009 each business shall pay assessments and charges in an amount based on the number of employees at the rate of $26.25 per employee, with a minimum semi-annual assessment of $175 and with a maximum semi-annual assessment of $875.
(e) Effective July 1, 2012 each business shall pay assessments and charges in an amount based on the number of employees at the rate of $30 per employee, with a minimum semiannual assessment of $200 and with a maximum semi-annual assessment of $1,000.
(2) (a) Within Benefit Zone B, each business shall pay assessments and charges in an amount based on the number of employees at the rate of $7.50 per employee, with a minimum semi-annual assessment of $50 and with a maximum semi-annual assessment of $250.
(b) Effective January 1, 2008: Within Benefit Zone B, each business shall pay assessments and charges in an amount based on the number of employees at the rate of $9.37 per employee, with a minimum semi-annual assessment of $62.50 and with a maximum semi-annual assessment of $312.50.
(c) Effective July 1, 2008: Within Benefit Zone B, each business shall pay assessments and charges in an amount based on the number of employees at the rate of $11.25 per employee, with a minimum semi-annual assessment of $78.12 and with a maximum semi-annual assessment of $390.62.
(d) Effective July 1, 2009: Within Benefit Zone B, each business shall pay assessments and charges in an amount based on the number of employees at the rate of $14.06 per employee, with a minimum semi-annual assessment of $97.65 and with a maximum semi-annual assessment of $488.27.
(e) Effective July 1, 2012: Within Benefit Zone B, each business shall pay assessments and charges in an amount based on the number of employees at the rate of $17.57 per employee, with a minimum semi-annual assessment of $122.06 and with a maximum semi-annual assessment of $610.33.
(3) For purposes of computing the assessment and charges as set forth in divisions (D)(1) and (D)(2) hereinabove, the number of employees shall be determined as those employees who are employed for at least 20 hours per week.
(4) It is expressly found and determined that this assessment approximately equates said businesses with those businesses within the benefit zones which do pay business license taxes, for purposes of assessments under this chapter.
(5) Such assessments on business enterprises shall be levied at the same time as the city levies business license tax.
(1995 Code, § 8.48.060) (Ord. 12-07, passed 6-5-2012; Ord. 10-11, passed 4-6-2010; Ord. 07-12, passed 7-17-2007; Ord. 1604, passed 7-17-1990)