CHAPTER XIII
TAXATION

Section 13.1 Authority to Levy Taxes.

a.    Subject to the Provisions of Section 13.3, the Council shall have authority to levy and impose taxes for municipal purposes including, but not limited to, an ad valorem tax, amusement and entertainment tax, and admission tax, wagering tax, sales tax, use tax, occupation tax, cigarette tax, income tax (if permitted by Constitutional Amendment) and a tax on the parking of motor vehicles within the City, and to provide for their collection. Furthermore, Council shall have authority to levy and provide for collection of special assessments for local improvements as provided in this Charter or by ordinance.

(1)    Subject to Section 13.3, all authority exercised by Council pursuant to this Section shall be done by ordinance, except that Council may levy and impose the ad valorem tax by resolution as provided in Section 12.6.

Section 13.2 Collection of Taxes.

a.    Unless otherwise provided by ordinance, the County Treasurer shall collect City ad valorem taxes in the same manner and at the same time as general ad valorem taxes are collected. In like manner the Council may provide for collection of special improvement assessments by the said Treasurer.

b.    All laws of this State for the assessment of property and collection of ad valorem taxes, sale of property for taxes, and the redemption of the same, shall apply and have the full force and effect in respect to taxes for the City as to such general ad valorem taxes, except as may be modified pursuant to this Charter.

Section 13.3 Limitation on City Tax Powers.

No occupation tax, sales tax, use tax, or income tax (if permitted by State Constitution amendment) shall be adopted until it shall have been approved by two-thirds affirmative votes of the Council or by a majority of the registered electors of the City at a regular or special election.

Section 13.4 Authority to Acquire Property.

In addition to all other power which it has to acquire property, the City is hereby authorized to purchase or otherwise acquire property on which there are delinquent taxes or special assessments. The City may also dispose of any property acquired under this authority in like manner as any other property.

Section 13.5 City Assessor.

The Council, by ordinance, may provide for the assessment of property within the City for municipal taxation and the levy and collection of taxes thereon for municipal purposes and special assessments for local improvements.