Section 9-55-7 – Creation of districts by resolution of intent–Contents–Basis of occupation tax or special assessment.
9-55-7. Creation of districts by resolution of intent–Contents–Basis of occupation tax or special assessment. Upon receiving a recommendation from the business improvement board, the governing body may create one or more business improvement districts by adopting a resolution of intent to establish a district or districts. The resolution shall contain the following information: (1)A description […]
Section 9-55-22 – Dissolution of district imposing occupational tax on rooms rented.
9-55-22. Dissolution of district imposing occupational tax on rooms rented. If a district has imposed an occupation tax based on rooms rented and the occupational tax revenue was used only for the promotion of the district, a majority of the landowners may dissolve the district established pursuant to §9-55-7 by submitting a petition to the […]
Section 9-55-8 – Notice of hearing.
9-55-8. Notice of hearing. A notice of a hearing required under subdivision 9-55-7(2) shall be given by mailing a complete copy of the resolution of intent to each owner of taxable property as shown on the property tax roll for the proposed district. If an occupation tax is to be imposed, a copy of the […]
Section 9-55-9 – Petition for hearing.
9-55-9. Petition for hearing. The owners of a majority of the assessable front footage in a business area or the users of a majority of space in a business area may, by petition, direct the governing body to hold a hearing to create a district pursuant to this chapter. Source: SL 1986, ch 81, §9; […]
Section 9-55-10 – Duties of governing body at hearing–Termination of hearing–Issuance of bonds for convention center from proceeds of general occupational tax.
9-55-10. Duties of governing body at hearing–Termination of hearing–Issuance of bonds for convention center from proceeds of general occupational tax. If a hearing is held under subdivision 9-55-7(2), the governing body shall: (1)Hear all protests and receive evidence for or against the proposed action; (2)Rule upon all written protests received prior to the close of […]
Section 9-55-11 – Procedure for change of boundaries.
9-55-11. Procedure for change of boundaries. If the governing body decides to change the boundaries of a proposed district, the hearing shall be continued to a time at least thirty days after such decision and the notice shall be given as prescribed in §9-55-8, showing the boundary amendments. However, no new or additional resolution of […]
Section 9-55-12 – Establishment or rejection of districts–Adoption of ordinance establishing district–Contents.
9-55-12. Establishment or rejection of districts–Adoption of ordinance establishing district–Contents. The governing body, following a hearing held pursuant to subdivision 9-55-7(2), may establish or reject any proposed district or districts. If the governing body decides to establish a district, it shall adopt an ordinance to that effect. The ordinance shall contain the following information: (1)The […]
Section 9-55-13 – Special assessment against real property located in district–Procedure.
9-55-13. Special assessment against real property located in district–Procedure. A municipality may levy a special assessment against the real property located in a district, to the extent of the special benefit on such property, for the purpose of paying all or any part of the total costs and expenses of any project authorized by this […]
Section 9-55-14 – Levy of general business occupation tax in addition to or in place of special assessments.
9-55-14. Levy of general business occupation tax in addition to or in place of special assessments. In addition to or in place of a special assessment, a municipality may levy a general business occupation tax upon the businesses and users of space within a district established for acquiring, constructing, maintaining, or operating public off-street parking […]
Section 9-55-15 – Procedure for implementation of tax.
9-55-15. Procedure for implementation of tax. For the purposes of implementing the tax imposed under §9-55-14, the governing body may make a reasonable classification of businesses or users of space in a district. The collection of the tax imposed pursuant to §9-55-14, shall be made and enforced in such a manner as the governing body […]