Article III

Shoppers Lane Parking Improvement Area

A parking improvement area, denoted as "Shoppers Lane parking improvement area," has been established by the ordinance codified in this article. (1964 Code § 17A.1)

All businesses within the Shoppers Lane parking improvement area, except those exempt by law, are subject to the taxes imposed by this article. (1964 Code § 17A.2)

There is imposed on all businesses within the Shoppers Lane parking improvement area a special business license tax, in addition to the business license tax required by CMC § 5.04.010 through 5.04.580. The provisions of CMC § 5.04.030 shall not relieve any business from the payment of the special business license tax provided for by this article, and the tax imposed hereby is in addition to any and all other taxes imposed by any other ordinance of the city. (1964 Code § 17A.3)

Taxes imposed by this article shall be computed according to the following rates and classifications: Each business within the Shoppers Lane parking improvement area shall pay an annual special business tax equal to one-half times the annual principal business license fee. (Ord. 1194 § 1, 1972; 1964 Code § 17A.4)

Businesses required to pay taxes under this article shall obtain licenses in accordance with the provisions of CMC § 5.04.010 through 5.04.580. (1964 Code § 17A.5)

Taxes imposed by this article shall be paid in accordance with the provisions of CMC § 5.04.010 through 5.04.580 and this article, in the same manner and at the same time as annual license fees. (1964 Code § 17A.6)

No person shall fail or refuse to pay any tax imposed by this article, and all civil and criminal penalties and interest provided for in CMC § 5.04.010 through 5.04.580 shall apply to the taxes imposed by this article.

(1964 Code § 17A.7)

Any business which is exempt by law from the payment of the tax or whose place of business is outside the Shoppers Lane parking improvement area may make a voluntary contribution to the parking improvement area for the purposes provided in this article. (1964 Code § 17A.8)

The purposes for which the taxes imposed by this article shall be used, less the cost of collection, are the following: the construction or maintenance of parking facilities for the benefit of the area. (1964 Code § 17A.9)

There is created a special fund designated as the "Shoppers Lane parking improvement area fund" into which all revenues derived from taxes and contributions under this article, less the cost of collection, shall be placed, and such funds shall be used only for the purposes specified in CMC § 5.04.670.

(1964 Code § 17A.10)

The city council may annually approve a budget to include an estimate of expenditures to be made from the Shoppers Lane parking improvement area fund to carry out the purposes of CMC § 5.04.670.

(1964 Code § 17A.11)