Sec. 130-552. Definitions.
The following words and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:
Area means the geographical division of the city within which any excise tax or taxes may be levied at an enhanced rate for the purpose of providing any service or of acquiring, constructing, installing, operating, or maintaining any public improvement that the City is authorized to perform or provide under its charter or ordinances, or the laws of the state. One or more noncontiguous parts or sections of property may be included in one area.
Elector of an area or proposed area means:
(1) A natural person who, at the designated time or event, is qualified to register to vote in general elections in this state and:
a. Has been a resident of the area or proposed area for not less than 30 days; or
b. Owns, or whose spouse owns, taxable real or personal property within the area or proposed area, whether the person resides within the area or proposed area or not; or
(2) With respect to any taxable real or personal property within the area or proposed area whose owner is not a natural person, one natural person who is qualified to register to vote in general elections in this state and is designated by such owner to vote for such owner, whether such natural person resides within the area or proposed area or not. Such designation shall be in writing and filed with the city clerk. Only one such person may be designated by each owner.
Enhanced tax means an excise tax levied at a rate over and above the rate provided for such tax by articles II, IV, V, and VI of chapter 130 of this Code. The levy, collection, and enforcement of any enhanced tax shall be in accordance with the provisions of chapter 130 that govern the levy, collection, and enforcement of the underlying excise tax.
Excise tax means any of the following taxes levied by the City:
(1) Sales tax, pursuant to article II of chapter 130 of this Code;
(2) Use tax, pursuant to article II of chapter 130 of this Code;
(3) Sales tax on admissions, pursuant to article II of chapter 130 of this Code;
(4) Lodger's tax, pursuant to article IV of chapter 130 of this Code;
(5) Employer occupational privilege tax, pursuant to article V of chapter 130 of this Code; and
(6) Employee occupational privilege tax, pursuant to article VI of chapter 130 of this Code. (Ord. No. 2011-15, § 1, 7-11-2011)