Atlanta |
Code of Ordinances |
Part II. CODE OF ORDINANCES—GENERAL ORDINANCES |
Chapter 30. BUSINESSES |
Article III. OCCUPATION TAX |
Division 2. RETAIL INCENTIVE TAX-EXEMPT ZONES |
§ 30-101. Definitions.
The following words, terms and phrases, when used in this division, shall have the meanings ascribed to them in section 30-51, except where the context clearly indicates a different meaning or where defined herein:
Dedicated pedestrian entrance means a pedestrian entrance to a retail business location which opens on a city street and which provides access to only that business location.
Interior retail means a retail business whose primary retail sales operation is not accessed through a dedicated pedestrian entrance.
Mixed-use including retail means any development which includes as a principal use on the same parcel both multi-family residential uses and retail uses.
Mixed-use residential and commercial urban enterprise zone means a zone of the city created pursuant to section 146-51(g)(4) of this Code.
Multi-level retail means a retail business whose primary retail sales operation is on the same level as a city street and which is directly accessed by a dedicated pedestrian entrance from that street which gives customers immediate access to retail shopping but which may contain one or more levels.
Retail business means a business which sells tangible personal property taxable as defined under the Georgia Retail Tax and Sales Use Statute (O.C.G.A. § 48-8-2(6)) but for the purpose of this article including: eating and drinking establishments, grocery stores, catering establishments, delicatessens and bakeries with products sold at retail on the premises. A retail business may be a part of a development identified as "mixed-use including retail."
Street level retail business means a retail business whose primary retail sales operation is on the same level as a city street and which is directly accessed by a dedicated pedestrian entrance from that street which gives customers immediate access to retail shopping.
(Ord. No. 1997-48, § 2, 8-25-97)