§ 30-111. Application and approval required.

(a)

Each person desiring to qualify a particular location for an exemption pursuant to this division must receive written confirmation from the city officials responsible for zoning enforcement that the location of the business is within an area designated as a retail incentive tax-exempt zone and must make application to and receive approval from the business tax division. The application for exemption must accompany the business registration for that location for that tax year. Each person who operates a qualifying location in full compliance with this article and who properly registers shall receive approval and be certified as having an exemption from business taxes for that location for that tax year.

(b)

Each person operating a business in the city, required by any other applicable section of the City Code to file a business tax return, shall file a business tax return as a part of the application for the exemption available pursuant to this division. Failure to file a business tax return when required to do so by any other applicable section of the City Code shall be grounds for denial of the exemption provided in this division.

(c)

Any person, who applies for an exemption for a location which fails to qualify under the term of this division, shall be responsible for the full payment of all business taxes for that location in addition to any penalties and interest as provided elsewhere in this article.

(Ord. No. 1997-48, § 2, 8-25-97)