§ 32-5-103. LICENSE FEES.

(a)

In general. An authority may require each member within the district to pay a license fee.

(b)

Use and reversion of license fees.

(1)

An authority may use a license fee imposed under this section only for the purposes stated in this section.

(2)

Except as provided in § 32-5-102 of this title, a license fee may not revert to the general fund of the county.

(c)

Documentation.

(1)

Each member of the authority shall supply the State Department of Assessments and Taxation:

(i)

Documented square footage as shown on the work sheet of the member's building within the district; and

(ii)

The associated square footage use classification within that building.

(2)

Each member of the authority shall annually file with the authority an updated documentation of building ownership, usage classification and square footage for the purpose of notifying the county of any revisions, deletions or additions.

(3)

Any changes in building ownership, usage classification or square footage will be instituted into the license fee charges for the following year.

(d)

Billing report. The authority annually shall submit a detailed billing report to the county showing:

(1)

Property ownership;

(2)

Usage classification breakdown in square feet; and

(3)

Rates by classification.

(e)

Issuance of invoice for licensing fees. Within 30 days after receipt of the detailed billing report, the Director of Budget and Finance shall issue an invoice to the property owner for licensing fees for the next 12-month period.

(f)

Collection and disbursement of license fee.

(1)

The Office of Budget and Finance shall collect the license fee.

(2)

The Director of Budget and Finance may set a reasonable fee to be charged to the authority for the collection, accounting, and administration of the fund.

(3)

Every month, the Director of Budget and Finance shall remit to the authority all of the money collected less the administration fee.

(g)

Fee adjustments; council approval required.

(1)

The authority shall receive County Council approval for any adjustment in license fee charges.

(2)

The County Council may require documentation of the approval of two-thirds of the members before the County Council grants any adjustment.

(h)

Voluntary contributions. The authority may accept voluntary contributions.

(i)

Penalties The authority may provide for penalties, interest, or both to be added for delinquent license fees.

(1988 Code, § 26-403) (Bill No. 17, 1992, § 1, 3-3-1992; Bill No. 49-96, § 15, 7-1-1996; Bill No. 112-02, § 2, 7-1-2004)