Ordinance No. 19233 - Laserfiche WebLink

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ORDINANCE NO. I,~ a~..~ AN ORDINANCE REGARDING THE DOWNTOWN DEVELOPMENT DISTRICT TAX; AMENDING SECTIONS 3.715, 3.750, 3.755 AND 3.760 DF THE EUGENE CODE, 1971; REPEALING~SEC~ TIDNS 3.710 AND 3.765 OF THAT CODE; PROVIDING FOR PAYMENT OF CREDITS; AND DECLARING AN EMERGENCY. THE CITY DF EUGENE DOES ORDAIN AS FOLLOWS: Section 1. Sections 3,715, 3.75x, 3.755 and 3.760 of the Eu ene Cade 9 , 1971, are hereby amended as follows: 3.715 Downtown Develo meet District Tax - Administration. ~1} The finance officer shall administer the tax imposed b section 3.700 of this code. y ~S}Ne may do so in accordance with rules and regulations ~s}he promulgates consistently with the code. The rules and regulations shall include such provisions as are necessar or expedient for el i cti n i nformat' Y f g pan needed to administer the tax, inducing prompt and full payment of the tax, preventing fraud or evasion related to the tax, affording subjects of the tax ample notice of their obligations regarding the tax, resolving administratively whatever controversies arise in administration of the tax, and imposing sanctions conducive to compliance with the rules and regulations. All such rules and regulations ~s}he shall promulgate in writing and make available to the public after having f i rst reviewed them with the Downtown Commission . . ~Z} The finance officer or his or her designees may obtain Information necessary or convenient for administering the tax. Each person subject to the tax shall keep available and open to inspection by the finance officer ar any such designee during regular office hours, all accounts and books necessary or convenient for ascertain ing the person's tax liability under section 3.700. ~3} The finance officer shall see that ail information about gross sales and receipts, deposits, and loans that is furnished under subsection ~~} of this section, and all information about the amount of any tax based on such, sales and receipts, deposits, and loans is kept in strict confidence within the department and becomes known onl Y to persons responsible for administering the tax. No person may divulge any of the information to any other person than those just men- tioned. 3.750 Ad Valorem Taxation in Downtown Develo meet District ~ Adminis- tration. Fora fiscal year for which the council levies a spe-• vial ad valorem tax on the ownership of real property in the Downtown Development District, the finance officer shall apportion the lev to the ownershi ~of the arcels o ~ y • p p f property ~n the district on the bass of the various classes specified in section 3.755 and in accordance with the steps prescribed by section 3.760. ~S}He shall then re are and retain in the files of t •p .p he department of finance for pub1~c inspec- tion a certificate that the levy has been so apportioned. The certifi~ cote shall indicate the tax rates far the various classes of ownershi p Ordinance - 1