Ordinance No. 19276 - Laserfiche WebLink

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/9~ ~~ ~5~ The decision of the finance officer upon a petition for review is final. ~6} No petition for such a review may be filed unless the petitioner first pays the amount to which the petition pertains. 3.742 Downtown Develo ment District User Fee - Pur ose. The purpose of the user fee hereby established is to require occupants of prop- erty within the Downtown Development District who are otherwise exempt fram taxation by the district, and whose patrons are substantial users of the benefits of the District, to contribute to the maintenance and enforcement of District programs fram which patrons using these exempt properties bene- fit. 3.743 Downtown Develo meat District User Fee - Established. {~} A quarterly user fee is hereby imposed on all occupants of Class ~~~ property with an average number of daily patrans which exceeds two hundred. The fee imposed herein shall be computed by multiplying the avera e 9 number of daily patrons using such property during the quarter by X1.50, The average number of daily patrons shall be calculated by dividing the total number of patrons using the premises during the quarter by the number of business days during the quarter that the premises were used to provide goods or services to the public. ~~~ Occupants of Class 1II property with an average of two hundred daily patrons or less shall pay a fee of $1x.00 per quarter. ~3} The following are exempt from the user fee: the federal gov- ernment; the State of Oregon and its political subdivisions which are char- tered under the Oregon Constitution; occupants of Class 1, 11 and ~v prop- erty; and any mass transit district farmed under ORS 267.010 to 267.390. (4} The classes of property referred to herein are defined in section 3.755 of this code. 3.744 Downtown Develo ment District User Fee - Payment. ~1} The user fee imposed by section 3.743 is due and payable by the last day of the month immediately following the quarter to which the user fee applies, and becomes delinquent if not paid on the last day of the month in which it becomes due. The date of the payment shall be the date of its personal delivery to the finance officer or his or her designee, or its postmark date, whichever is the earlier. The quarters to which the user fee applies begin July 1, 1984, and every October 1, January 1, April 1, and July 1 thereafter. ~Z} Any occupant who fails to make payment as required under sec- tion 3.743 shall be charged interest at a rate established pursuant to sec- tion 2.022 of this code on the amount due from the date of delinquency as determined under subsection ~1} of this section until the date of payment. ~3~ Any amount due the city as a user fee under section 3.743, as interest under this section, ar as a penalty under section 3.745 of this code shall constitute a debt of the occupant from wham the amount is due. The city may bring action in a court of competent jurisdiction to enforce payment of the debt. Any such amount may also, by declaration of the finance officer be made alien on the personal property of the occupant from whom the amount is due. The city may enforce payment of the amount by foreclosure of the lien in any manner authorized by law. Ordinance - 6