The recreational amenities tax, as provided in this chapter, shall be levied by the town for the construction or enlargement of each building in the town after the effective date hereof for which a building permit is required from the Building Official upon the person, corporation or entity applying for the building permit; this tax shall be levied one time only and is not an annual tax.
(A) Rate of assessment. For buildings constructed in the various zoning districts of the town, the tax on each building shall be assessed after the filing of an application for a building permit by the Building Official or other designated town official in accordance with the rate schedule on file with the Department of Community Development. The rate schedule on file with the Department of Community Development shall be reviewed annually by the Town Council and may be raised or lowered by resolution of the Council after such review.
(B) Exceptions. When the actual use of a property differs from the normal use of properties in that zone district, the rate of assessment can become the rate of that zone district most similar to the actual use of the property. Such a rebate must be requested by the property owner on a form provided by the Administrator prior to the payment and issuance of the building permit. The request may be approved by the Administrator subject to appeal by the Town Council at their next regularly scheduled meeting. All previously paid building permits which fall under the conditions of the section and which were protested at the time of payment, shall be allowed to apply for this rate exception.
(Ord. 2(1974) § 3; Ord. 45(1979) § 1; Ord. 19(1981) § 1; Ord. 11(1989) § 1; 1997 Code)