(A) Levy of tax. There is hereby levied the following charges payable monthly, against the owner or owners of all residential, commercial, industrial or other building or buildings, of every kind and nature, and regardless of the type or types of construction within the city and against the chattels owned by tenants in such buildings in the city as follows:
Fire Protection Service Charge | ||
Type of Building | Monthly Service Charge | Annual Service Charge |
Fire Protection Service Charge | ||
Type of Building | Monthly Service Charge | Annual Service Charge |
Apartment | $6 (per unit) | $72 (per unit) |
Business (except manufacturers) | $8.50 | $102 |
Church/sanctuary | Exempt | Exempt |
Government building (other than schools) | $8.50 | $102 |
Manufacturing company | $15 | $180 |
Other church buildings | $6 | $72 |
Residence | $6 | $72 |
School | $15 | $180 |
Utility | $6 | $72 |
(B) Method of payment. The property owner is primarily liable for payment of these charges and will be billed annually by the city or the Volunteer Fire Department. The property owner may elect to be billed monthly as part of the monthly utility bill, subject to approval by the governing body.
(1986 Code, § 761.01) (Ord. 761, passed 5-9-2005)