§ 30-206. Application and approval required.

(a)

Any restaurant desiring an exemption under this division must make application to the business tax division on a form provided by the department of finance. The exemption must be approved in writing before any restaurant seeking an exemption under this division may apply the exemption to its present year tax liability. Any person who operates a qualifying restaurant in full compliance with this article and who properly registers and is approved and certified as qualifying for exemption from business taxes for that restaurant for the current tax year prior to the due date for business taxes may apply the exemption to their tax liability for the current tax year. All persons operating any restaurant location that has applied for but has not received approval for exemption prior to the due date for business taxes for the current tax year may not apply an exemption to their tax liability. The exemption shall be prorated from the date of application in the first year of qualification.

(b)

Any person desiring to qualify a particular restaurant location, which is licensed to sell alcoholic beverages, for an exemption pursuant to this division must receive written confirmation from the city police department that the location is designated as a restaurant as defined herein and must make application to and receive approval from the business tax division.

(c)

Any person desiring to qualify a particular restaurant location for the exemption made available by this division and who is required by any other applicable section of the City Code to file any business tax return, must timely file such other business tax returns in order to qualify 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.

(d)

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.

(e)

Each person who receives an exemption shall be provided with a list of the specific signage requirements which may be set forth by the administrative rules of the bureau of buildings. Upon making any change to the signage requirements, the bureau of buildings shall notify the holders of exemptions of the required signage.

(Ord. No. 2000-55, § 1, 10-10-00)