Ordinance No. 19965 - Laserfiche WebLink

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3.675 Downtown Services District Occupancy Fee -Extension of Time. .Prior to the delinquency of a fee due under section 3.650, the city manager or designee may, for good cause, extend the time for filing an occupancy fee return and making payment of the fee due thereunder, for a specific period of time not to exceed 30 days. A person to whom such an extension is granted shall pay interest at the rate. ~of one and one- half percent per month on the amount of fee due, without proration for a fraction of a month. If the report is not filed, or the fee and interest due is not paid by the end of the extended time, the interest shall become a part of the fee for computation of any penalty under section 3.665. 3.680 Downtown Services District Occupancy Fee -Exemptions. (1) No occupancy fee shall be imposed or levied where a certificate of exemption has been issued pursuant to subsection (2) of this section. The following qualify for a certificate of exemption: (a) Publicly owned property occupied by any public agency; or (b) -That portion of property occupied by an organization exempt from the payment of taxes pursuant to 26 USC 501(c)(3); or (c) That portion of property occupied for residential purposes; or (d) The basement portion of property not otherwise exempt hereunder. For purposes of this subsection, "basement" means that portion of a building that is both below ground level and below the main entryway to the building, (2) In order to qualify for an exemption under subsection (1} of this section, the owner of the property for which the exemption is sought shall file with the city manager or designee a statement listing the property, or portion thereof, claimed to be exempt, and the basis for the exemption. Upon finding that the property qualifies for the exemption, the city manager or designee shall issue a certificate of exemption from the occupancy fee for that portion of the property that qualifies for the exemption. (3) During the period of exemption, the owner of any property for which a certificate of exemption is issued shall notify the city manager or designee of any change in ownership, occupancy, or use of the premises within 30 days of the date of such change. If the change results in the property no longer being qualified for exemption, within ten days from the date notice is provided to the city, the owner or person responsible for payment must file an occupancy fee report form, and pay the occupancy fee due from the date of the change to the end of that quarter. (4) In addition to any penalties or interest imposed pursuant to section 3.665, an administrative civil penalty may be imposed pursuant to section 2.018 of this code for failure of an owner to comply with the provisions of subsection (3) of this section. (5) A decision of the city manager or designee denying a request for exemption maybe appealed to a hearings official pursuant to the provisions of section 2.021 of this code. The appeal must be filed within ten days from the date of the decision and must be accompanied by any required appeal fee. (6) Publicly owned property occupied by a commercial tenant shall not be Ordinance - 5