Sec. 13.1-10. Taxes eligible for exemption.
(a) Business, professional and occupational license taxes and fees--Qualified arts organizations and artists shall be exempted from the payment of the business, professional and occupational license (BPOL) taxes and fees for three full years following the actual occupation and/or certification of the qualified arts organization within the arts and cultural district. To secure the above exemption, the arts organization or artist shall file all necessary tax applications and apply to the administrator for certification as a qualified arts organization. Upon certification by the administrator and proof that no taxes are outstanding at the time of the application, the arts organization shall be entitled to the exemption created by this section.
(b) Admissions taxes--The fees for admission taxes imposed by the city code and collected by qualified arts organizations in the district shall be redistributed to promote and market the district and to improve aesthetic or other infrastructure in the district. This distribution is subject to annual appropriation by city council. (Ord. of 4-27-10, #O-10-041)
Last updated date: 5/3/2010 10:15:01 AM