§ 30-102. Purpose and scope of exemption.  


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  • It has been found by the bureau of planning that available commercial space in certain areas within the city is currently not utilized to their full potential. The lack of significant levels of retail activity in these areas contributes to overall economic decline in the city. While many of the commercial enterprise zone programs have stimulated some commercial development, this type of incentive is not usually passed along to the retail tenant. Many retailers who are presently located in high cost commercial space in the downtown area are often unable to afford the additional staff to expand the hours of the business and thus contribute to the development of a 24-hour street life in the downtown area. Many retailers who desire to locate in the downtown area are often unable to afford the available space. While economic development growth trends suggest strong markets in the surrounding suburbs, the urban and tourism market trends also suggest that the downtown area and other areas in the city will support clean, safe and attractive retail centers. The need for such retail centers must be ensured through public incentives which will assist this growth.

    The redevelopment or growth of certain areas of the city will be increased or sustained by the promotion of retail or mixed-use including retail and the availability of increased retail shopping opportunities will provide additional amenities to encourage and support intown or downtown residential housing. The state recognizes that municipalities desire to encourage or support such goals and in O.C.G.A. § 48-13-10(f) provides specific authority allowing local governments to provide an exemption from business or occupation taxes for the purpose of developing, attracting, encouraging or maintaining selected types of businesses. In order to encourage persons providing retail shopping opportunities to locate in those areas of the city presently underserved by retail uses or mixed-use including retail, an exemption from the city business or occupation tax is herein provided as permitted by state law.

    The following exemption from the business tax levied in this article, division 1 is for the purpose of promoting development of retail or mixed-use including retail in certain areas of the city and is not for regulatory purposes. The exemption only applies to those businesses and occupations that are taxed pursuant to sections 30-51—30-85 by the local government pursuant to the pertinent general and/or local law and ordinance and no other effect on any other code section is intended.

(Ord. No. 1997-48, § 2, 8-25-97)