Business Improvement Area Business Tax Bylaw 3196/98 — full text

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BYLAW NO. 3196/98 Being a bylaw to provide for a business assessment for properties within the City of Red Deer's Business Improvement Area1; NOW THEREFORE THE MUNICIPAL COUNCIL OF THE CITY OF RED DEER, IN THE PROVINCE OF ALBERTA, DULY ASSEMBLED, ENACTS AS FOLLOWS: Short Title 1 This bylaw may be cited as "The Business Improvement Area2 Business Tax Bylaw". Definitions 2 In this bylaw, unless the context otherwise requires: (a) "Assessor" means the Assessor of The City of Red Deer. (b) "Business" means (i) a commercial, merchandising or industrial activity or undertaking, (ii) profession, trade, occupation, calling or employment, or (iii) an activity providing goods or services, however organized or formed, including a co-operative or association of persons. 1 3196/A-2018 2 3196/A-2018 2 Bylaw No. 3196/98 (c) "Business Assessment" means the assessment of a business located within the Business Improvement Area3, for business tax purposes. (d) "Business Day" means a day on which The City of Red Deer is open for business. (e) "Business Tax" means the tax levied pursuant to this bylaw on any person carrying on a business within the City of Red Deer's Business Improvement Area4, including Supplementary Business Tax and penalties. (f) "City" means The City of Red Deer. (g) "Floor Space" means the superficial area of every floor in the premises in which business is carried on and includes the superficial area of any land not forming the site of a building but occupied or used for the purpose of or incidental to the exercise or carrying on of a business. (h) "Person" includes a corporation or partnership. (i) "Premises" means the store, office warehouse, factory, building, enclosure, yard or any space occupied or used by a person for the purpose of a business. 3 3196/A-2018 4 3196/A-2018 3 Bylaw No. 3196/98 Assessment Roll 3 The Assessor shall prepare a business tax assessment roll showing the business tax assessment for each business operating within the Business Improvement Area5. Calculation of Business Assessment 46 The business assessment shall be a sum equal to 100% of the net annual rental value of the premises occupied by the business. Business Improvement Area7 Tax 58 For the purpose of meeting the 2025 annual approved expenditures of the Downtown Business Revitalization Zone (Bylaw 2827/83): (a) A business improvement area tax rate of 0.0196140 is hereby imposed on all business tax assessments for the year 2025; and (b) A minimum tax levy on any business tax assessment for the year 2025 shall be $226.00 whichever is the greater sum. Obligation to Pay Business Tax 69 Every Person operating a Business within the boundaries of the Business Improvement Area shall pay the full amount of the Business Tax to the City on or 5 3196/A-2018 6 3196/A-2001, 3196/A-2012 7 3196/A-2018 8 3196/A-99, 3196/A-2000, 3196/A-2001, 3196/A-2002, 3196/A-2003, 3196/A-2004, 3196/A-2005, 3196/A-2006, 3196/A-2007, 3196/A-2008, 3196/A-2009, 3196/A-2010, 3196/A-2011, 3196/A-2012, 3196/A-2013, 3196/A-2014, 3196/A-2015, 3196/A-2016, 3196/A-2017, 3196/A-2018, 3196/A-2019, 3196/A-2020, 3196/A-2021, 3196/A-2022, 3196/A-2023, 3196/A-2024, 3196/A-2025 9 3196/A-2011, 3196/A-2012, 3196/A-2018, 3196/A-2021 4 Bylaw No. 3196/98 before the due date stated on the Business Improvement Area Tax notice or 30 days from the date the tax notice is sent out, whichever is later. 7 A person who takes over the operation of a business shall be liable to pay the business tax imposed in respect of that business from the date the person took over operation of the business and for the remainder of the year. 8 Where, in the opinion of the Assessor, it is not practical to levy a Business Tax or Supplementary Business Tax on individual tenants or sub-tenants as a result of the short term of their tenancies, then the Business Tax or Supplementary Business Tax shall be levied on the owner or tenant or sub-tenant, as the Assessor deems appropriate. 910 A person who ceases to carry on business shall notify the City in writing within 90 days to be eligible for proration of tax. Supplementary Business Tax 1011 The Assessor may prepare a Supplementary Business Tax Assessment Roll at any time or times during the year, for the purpose of assessing businesses. 1112 A Supplementary Business Tax shall be levied at the same rate as the Business Tax rate for that year: (a) on each person who operates a business for a temporary period and whose name is not entered on the business tax roll; 10 3196/A-2018, 3196/A-2021 11 3196/A-2020, 3196/A-2021 12 3196/A-2020, 3196/A-2021 5 Bylaw No. 3196/98 (b) on each person who moves into new premises or opens new premises or branches of an existing business, although the person's name is entered on the business tax roll; (c) on each person who begins operating a business and whose name is not entered on the business tax roll; and (d) on each person who increases the storage capacity or floor space of the premises occupied for the purposes of a business after the business tax roll has been prepared. Proration of Taxes 1213 Notwithstanding anything contained herein, a person who is liable to pay Business Tax or Supplementary Business Tax shall be liable to pay the greater of the minimum tax or the prorated amount of tax based on the number days in the year in which the person operated the business. 13 Notwithstanding anything contained herein, a person who operates a business for a period of time not exceeding 30 days in total during the course of a year shall not be liable to pay either Business Tax or Supplementary Business Tax. Penalties for Late Payment of Taxes 1414 DELETED 1515 DELETED 13 3196/A-2018 14 3196/A-2021 15 3196/A-2021 6 Bylaw No. 3196/98 1616 Penalties shall be levied as per the Tax Penalty Bylaw 1717 A refund of overpayment or a rebate of business tax shall be made only on written application from the taxable business to the City. No refund of overpayment or rebate of business tax shall be made without verification of the business moving out of the Business Improvement Area18 or after January 31 of the year following the year the tax is levied. Consequential Provisions 18 Bylaw No. 3128/95 and all amendments thereto are hereby repealed. 19 The provisions of the General Penalty Bylaw shall not apply to Business Tax, Supplementary Business Tax and penalties. READ A FIRST TIME IN OPEN COUNCIL this 9 day of February A.D. 1998. READ A SECOND TIME IN OPEN COUNCIL this 9 day of February A.D. 1998. READ A THIRD TIME IN OPEN COUNCIL this 9 day of February A.D. 1998. AND SIGNED BY THE MAYOR AND CITY CLERK this 9 day of February A.D. 1998. "Morris Flewwelling" "Kelly Kloss" ___________________________ __________________________ DEPUTY MAYOR CITY CLERK 16 3196/A-2017, 3196/A-2020, 3196/A-2021 17 3196/A-2017 18 3196/A-2018