Chapter 3.24
SPECIAL PROPERTY TAX FOR ADVERTISING
Sections:
3.24.005 Suspension of special property tax for advertising.
3.24.005 Suspension of special property tax for advertising.
For so long as the State of California preempts local agencies from levying their own property taxes, any taxes imposed by this chapter in excess of those authorized by law shall be suspended, to be immediately reinstated without the necessity of Council action at such time as the City is permitted to levy and collect such taxes. (Ord. CCO-96-07 § 28, 1996)
3.24.010 Purpose and amount.
There shall hereafter be levied by the board of trustees a yearly special tax not exceeding $0.10 on the $100.00 of assessed valuation for the purpose of advertising and promoting the City of Mt. Shasta. (Ord. 55 § 1, 1920)
3.24.020 Collection – Fund.
Such special tax shall be assessed, levied and collected in the same manner as other taxes for municipal purposes are being collected. The amount of such tax shall be kept in a separate fund to be known as the advertising fund. (Ord. 55 § 2, 1920)