[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. 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.
[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.