§ 3.28.010. Purpose and scope.

(A)

Pursuant to authority conferred by ORS 223.825, this occupational tax is imposed, for revenue purposes only. It is upon the privilege of occupying real property to carry on a business occupation, profession or trade where such property is situated within the off-street parking assessment district wherein free public off-street parking facilities are provided for persons operating vehicles within the area.

(B)

The reason for the tax is that the revenues are necessary for the operation and maintenance of such public facilities. The fee and tax hereunder is in addition to, and not in lieu of, any other tax, assessment or fee required by state or local law or ordinance, and notwithstanding any other section of this City heretofore enacted. The acceptance by the City of any amounts due under this chapter shall not be conditioned upon compliance with any other law or ordinance, regulatory or otherwise, nor shall such acceptance be deemed a waiver of any other law or ordinance, regulatory or otherwise.

(C)

This being a revenue measure enacted to meet a local need, it is the intent of the City Council that this tax shall apply to all businesses, occupations or trades using premises within the off-street parking district, without regard to any law or ordinance purporting to exempt any particular occupation from business license taxes. It is contemplated that the tax is necessary to operate public parking facilities on a sound fiscal basis and that, if other resources are available, or the need for funds otherwise decreases, this tax shall be decreased or eliminated.

(Code 1981, § 3.08.010; Ord. No. 212, 8-2-1977)