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(c) For purposes of calculating the annual inflator/deflator factor under this <br />section the base year shall be that year ending with the quarter ending June 30 2022. <br />Rates (tax rates basic rate amounts charges specified deposit amounts qualifying <br />threshold amounts maximum tax cap amounts) shall first be adiusted on November 1, <br />2023 and thereafter, based on the annually calculated change from the base year <br />through to September 30 of each successive year. Said change shall be rounded off to <br />the nearest whole dollar as follows: If the remaining fraction of a dollar is forty-nine one - <br />hundredths of a dollar or less such fraction shall be omitted. If the remaining fraction of <br />a percent is fifty one -hundredths of a dollar or more the next highest dollar shall be <br />applied. <br />Sec. 21-120a. - Advertising services;,,;; ..pa , amusement services. <br />(1) ADVERTISING SERVICE: <br />Distributing samples or posting • •• 00250. 11 ' <br />•• •• <br />•■ . <br />AMUSEMENT SERVICES: <br />(a) Amusement center (a location where mechanical devices or animals are <br />maintained for furnishing rides or entertainment and which may also <br />include vending stands): <br />(iii) More than 10 days9thef: <br />Base rate................................................................ 1250:00500.00 M <br />Plus, for each ride or vending stand in excess of 10 ......26 0060.00 Q <br />(b) Sporting exhibitions.............................................................50 00100.00 D <br />(c) Carnival, circuses, concerts, tent shows and open air <br />shows seating not more than 4,000 persons: <br />Firstday.....................................................................100.00200.00 D <br />Each additional day.....................................................50 00100.00 D <br />Resolution No. 2022-056 <br />Page 14 of 22 <br />