3.680 Special Services District Occupancy Fee – Exemptions.
(1) No occupancy fee shall be imposed or levied under section 3.650 where a certificate of exemption has been issued pursuant to subsection (2) of this section.
(a) The following qualify for a certificate of exemption under section 3.650(1):
1. Publicly owned property occupied by any public agency; or
2. That portion of property occupied by an organization exempt from the payment of taxes pursuant to 26 USC 501(c)(3); or
3. That portion of property occupied for residential purposes.
(b) The following qualify for a certificate of exemption under section 3.650(2):
1. Publicly owned property occupied by any public agency; or
2. That portion of property owned by a non-profit corporation which is used for overnight lodging purposes; or
3. That portion of property occupied for residential purposes; or
4. The basement portion of property.
(2) In order to qualify for an exemption under subsection (1) or (2) of this section, the owner of the property for which the exemption is sought shall file with the city manager or designee a statement listing the property, or portion thereof, claimed to be exempt, and the basis for the exemption. Upon finding that the property qualifies for the exemption, the city manager or designee shall issue a certificate of exemption from the occupancy fee for that portion of the property that qualifies for the exemption.
(3) During the period of exemption, the owner of any property for which a certificate of exemption is issued shall notify the city manager or designee of any change in ownership, occupancy, or use of the premises within 30 days of the date of such change. If the change results in the property no longer being qualified for exemption, within ten days from the date notice is provided to the city, the owner or person responsible for payment must file an occupancy fee report form, and pay the occupancy fee due from the date of the change to the end of that quarter.
(4) In addition to any penalties or interest imposed pursuant to section 3.665, an administrative civil penalty may be imposed pursuant to section 2.018 of this code for failure of an owner to comply with the provisions of subsection (3) of this section.
(5) A decision of the city manager or designee denying a request for exemption may be appealed to a hearings official pursuant to the provisions of section 2.021 of this code. The appeal must be filed within ten days from the date of the decision and must be accompanied by any required appeal fee.
(6) Publicly owned property occupied by a commercial tenant shall not be exempt from the fees imposed pursuant to section 3.650(1).