[Ord. 6 S+FV, 9-21-1988]
There shall be within the Department of Finance a Division of Tax Abatement and Special Tax, the head of which shall be the Manager of Tax Abatement and Special Tax.
[Ord. 6 S+FV, 9-21-1988]
The Manager shall, prior to his/her appointment, possess such qualifications as to meet the professional level of the position including performance and supervisory experience. His/her compensation shall be such sum annually as shall be fixed by Executive Order of the Mayor.
[Ord. 6 S+FV, 9-21-1988; Ord. 6 S+FE, 12-18-1991; Ord. 6 S+FI, 1-22-1992]
The Manager of the Division of Tax Abatement and Special Tax, under the supervision of the Director of the Department of Finance, and with assistance of such other personnel as may be authorized by ordinance shall:
a. 
Organize and administer the work of the Division;
b. 
Maintain books and records of account for tax abated projects and special tax including, but not limited to, parking, payroll and hotel consistent with sound accounting principles;
c. 
Ensure that the collection and payment of all revenue due from tax abated projects and special tax businesses is received in a timely manner;
d. 
Prepare reports as directed by the Director indicating the status of both tax abated projects and special tax businesses;
e. 
Coordinate the administration's responsibilities in making recommendations to the Municipal Council for granting tax abatement including tracking the status of a project prior to the issuance of a certificate of occupancy;
f. 
Report and recommend to the Director and the Municipal Council any tax abated project that should be cancelled for failure either to pay over monies due to the City or comply with other provisions of the tax abatement agreement.
g. 
Take appropriate steps including the adoption and enforcement of such rules and regulations to collect all revenues, arrearages and delinquencies due to the City from either tax abated projects or special tax businesses; and
h. 
Exercise all the powers and duties necessary to monitor such projects and to ensure that the City maximize its collections efforts in connection with such businesses;
i. 
Have the functional responsibility for the issuance of licenses:[1]
1. 
Accept applications for all licenses authorized to be issued by the City pursuant to State Law and local ordinance, except for such licenses the application and fee for which are required by State Statute to be received by a particular official or officer other than this Division.
2. 
Conduct such review, either directly or by referral to another municipal agency, as may be required by law or ordinance as a condition of the issuance of any license.
3. 
Issue licenses where the conditions governing such issuance have been met.
4. 
Maintain a complete record of all applications and associated fees, of all reviews conducted and the results thereof, as well as of all licenses issued or denied.
5. 
Ensure that all license and permit applications, at a minimum, provide the following information:
(a) 
If the applicant is an individual, the name of the individual, the name of the business, the resident address of the applicant and the business address.
(b) 
If the applicant is a firm or partnership, the name of the firm or partnership, the principle place of business of the firm or partnership, the name of each partner or member of the firm and bona fide resident address of each partner or member of the firm.
(c) 
If the applicant is a corporation or association, the name of the corporation or association, principle place of business of the corporation or association, the name and address of the registered agent thereof, the name, date and state under which said corporation or association was organized, the name of each officer and the resident addresses of each officer.
[1]
Editor's Note: The functional responsibility for the issuance of licenses was transferred from the defunct Department of Land Use Control by Ord. 6 S+FI, 1-2-1992.
[Ord. 6 S+FV, 9-21-1988]
The Manager of the Division of Tax Abatement and Special Tax shall provide the Municipal Council with quarterly reports as to the status of all tax abated projects, together with status reports on the revenue collection efforts in the parking and payroll tax area. A copy of all annual audits received by the Division of Tax Abatement and Special Tax shall be filed with the Office of the City Clerk.
[Ord. 6 S+FV, 9-21-1988]
The Manager of the Division of Tax Abatement and Special Tax shall require:
a. 
All tax abated entities shall supply certified financial audits for each year of the tax abatement's existence including forms which identify the excess profits in regards to Long Term Tax Abatements entities and forms which identify allowable deductions for gross sheltered rents for Limited Dividend entities. The forms shall be developed by the Division of Tax Abatement and Special Tax.
b. 
All tax abated entities shall submit a "total project cost audit" where applicable, certified by a Certified Public Accountant which shall be reviewed by the Division of Tax Abatement and Special Tax. The Division of Tax Abatement and Special Tax shall submit to the Municipal Council a resolution for its consideration adjusting the projected total project cost to the amount identified in the certified audit.