§ 5.16.270. Nonresidential buildings.

Every person engaged in the business of operating a nonresidential building or structure shall pay an annual business license tax at the following rate:

A.

One hundred dollars on the first 1,000 square feet of taxable space. This amount shall constitute the base fee. The base fee for properties under 1,000 square feet shall be $50.00.

B.

Ten dollars for each additional 1,000 square feet or portion thereof.

C.

For purposes of this section, operating a nonresidential building shall mean owning a building or structure of any kind, including, but not limited to, office buildings, warehouses, commercial space and industrial space operated for purposes other than dwelling, sleeping or lodging.

D.

Owners of nonresidential buildings which are owner-occupied in whole or in part shall receive a credit of 50 percent of the base fee. The credit shall apply regardless of the extent of owner occupancy.

E.

Gross square footage of the building or structure shall be used when calculating the amount of tax due.

F.

The square footage of surface lot parking and/or the square footage of a parking structure shall be excluded when calculating the square footage used to determine the total amount of tax due.

G.

The tax shall be calculated on each building separately. Each nonresidential building or structure with a separate legal address shall be considered a separate business when calculating the amount of tax due.

(Ord. 6400 § 2, 1990)