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Ordinance 2023-1865
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Ordinance 2023-1865
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Last modified
12/14/2023 10:30:52 AM
Creation date
10/24/2023 1:04:10 PM
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Template:
City Council Records
Also Known As (aka)
Tax and Fee Business Assistance Program Amendment_Chapter 3.24 of Municipal Code
Meeting Date
10/17/2023
Doc Type
Ordinance
Signed Date
10/17/2023
Ord/Res - Year
2023
Ord/Res - Number
1865
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As used in this chapter and all sections thereof, the following terms <br />and phrases shall have the following meanings: <br />Applicant means the owner(s) of real property upon which a business <br />is operated or proposed, or the operator of a business located or proposed <br />to be located within the city. <br />Consumer use tax means the amount of the use tax collected by the <br />city from an applicant participating in the BAP created under this chapter, <br />not including construction use taxes. <br />Enhanced sales tax means the amount of sales tax collected by the <br />city over and above a base amount negotiated by, and agreed upon by, the <br />applicant and the city, and which base amount shall never be lower than the <br />amount of sales taxes collected by the city at the property in question in the <br />previous 12 months. <br />Fees means the amount of building permit fees, sign permit fees, and <br />construction use taxes collected by the city during the construction <br />permitting process for initial construction of a project participating in the BAP <br />created under this chapter, and the amount of consumer use taxes collected <br />by the city from the applicant's procurement of items necessary to its <br />operation within the city for the period set forth in an agreement approved <br />by the city council. <br />Operator means the owner or potential owner of a business that is <br />eligible for inclusion in the BAP created by this chapter. <br />Owner means the record owner or potential record owner of real <br />property upon which one or more business is operated. <br />Section 2. Section 3.24.100 of the Louisville Municipal Code is hereby <br />amended to read as follows (words to be added are underlined; words to be deleted are <br />+F*Gken thmugh): <br />Sec. 3.24.100. - Agreement with city; required; contents. <br />Each application for inclusion in the BAP submitted to the city shall <br />be considered solely on its own merits. Approval of an application shall <br />require that an agreement be executed by the applicant and the city, which <br />agreement shall, at a minimum, contain: <br />A. A list of those public or public -related improvements which <br />justify the application's approval, and the amount which shall be spent on <br />such improvements; <br />Ordinance No. 1865, Series 2023 <br />Page 2 of 5 <br />
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