1. Impose an additional 2.00% bed tax. Increased to 3.00% effective January 1, 2003.
2. Sales of food for home consumption will be taxed a different rate effective July 01, 2010. The rate will 1.80%.
Modify Section 16-460(a) entitled "Retail Sales: measure of tax; burden of proof; exclusions." as follows:
(a) The tax rate shall be at the amount equal to one and eight-tenths percent (1.80%) of the gross income from the business activity upon every person engaging or continuing in the business of selling tangible personal property at retail.
3. Increase Hotel/Motel (Additional Tax) to 5.0% effective July 1, 2010.
4. Amendment to Sec. 16-300(a) as follows: (Expires December 31, 2014)
Sec. 16-300. Licensing requirements.
(a) The following persons shall make application to the Tax Collector for a Privilege License, accompanied by a non-refundable fee of seventy dollars ($70) and no person shall engage or continue in business or engage in such activities until he shall have such a license:
(1) Every person desiring to engage or continue in business activities within the City upon which a Privilege Tax is imposed by this Chapter.
(2) Every person, engaging or continuing in business within the City, storing or using tangible personal property in this City upon which a Use Tax is imposed by this Chapter.
5. Amendment to Sec. 16-310(a) and (d) as follows: (Expires December 31, 2014)
Sec. 16-310. Licensing - Duration of license; transferability; display. (a) Except as provided in Section 16-320, the Privilege License shall be valid only for the calendar year in which it is issued unless renewed each year by filing the appropriate application for renewal and paying the renewal fee of fifty dollars ($50) which is due and payable on January 1 and shall be considered delinquent if not received on or before the last business day of January. Application and payment for renewal must be received within the Tax Collector's office by such date to be deemed filed and paid.
(d) Any taxpayer who fails to renew his license on or before the date provided in subsection (a) above shall be deemed to be operating without a license. After such date taxpayer is required to pay a fifteen dollar ($15) late renewal penalty, in addition to the annual license renewal fee provided in subsection (a) above.
6. Amendment to Sec 16-315 as follows: (Expires December 31, 2014)
Sec. 16-315. Transient privilege licenses. Notwithstanding the provisions of Section 16-300, a person who will be engaged in business for a period of thirty (30) days or less, may be issued a transient privilege license, which shall be valid only for a thirty (30) day period following the application date, upon payment of a transient application and license fee of twenty-five dollars ($25) in lieu of all other fees imposed under this article. In the event that a person obtaining and operating a business activity by virtue of a transient privilege license, continues to conduct said business beyond the thirty (30) days set forth in such license, such person shall be deemed to be conducting a business activity in the city without a valid privilege license, and shall be subject to all penalties imposed on such activity under this chapter. In addition thereto, such person shall not be relicensed with either a privilege license under the provisions of Section 16-300, or a further temporary license under the provision of this Section without paying all other applicable application fees and annual fees.
7. Amendment to Sec. 16-410(a)(2) and (3) as follows:
(3) health spas and fitness centers that charge for the use of their premises, whether on a per-event use or for long-term usage, such as membership fees.