(A) Application forms developed by the collector of business taxes must be completed and filed by the business owner in order for the business to be considered for a B&O tax credit. The original application is to be filed with the collector of business taxes with a copy of the application also being filed with the City Council. After the filing of an application form, there shall be a review and investigation of the application of the business by the collector of business taxes.
(B) After the investigation, the collector of business taxes shall issue a decision regarding the eligibility of the business for a tax credit and will notify the applicant in writing of its decision. Any written rules, regulations, and forms shall be established by the collector of business taxes and shall be made available to all interested businesses upon their request
(Ord. passed 12-18-1998)