§ 12-48. Option to establish exemption or reduction in occupation tax.

Latest version.

The city commission may, by subsequent ordinance or resolution, provide for an exemption or reduction in the occupation tax to one or more types of businesses or practitioners of occupations or professions as part of a plan for economic development or for attracting or encouraging selected types of businesses or practitioners of selected occupations or professions. Such exemptions or reductions in the occupation tax shall not be arbitrary or capricious, and the reasons therefor shall be set forth in the minutes of the commission meetings or in an approved plan.

(Prior Code, § 14-37)

                    
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