Bylaw 13583
A Bylaw to Establish the 2004 Business Revitalization Zone Tax
for the Edmonton Business Revitalization Zones
WHEREAS Council, by Bylaw has established the Edmonton Alberta Avenue, Beverly,
Downtown, Fort Road, Inglewood, Kingsway, Old Strathcona, 97 Street and Area, 124 Street and Area
and Northwest Industrial Business Revitalization Zones, and incorporated their Business Revitalization
Zone Associations ("the Associations"); and
WHEREAS the Board of Directors of these Associations have submitted the proposed
budget of the Boards for 2004 to Council for its approval; and
WHEREAS Council provided, to all persons and businesses assessed for business tax in
the Zones, notice of the proposed budget and the date and place of the Council meeting at which the
proposed budget was considered; and
WHEREAS Council approved and directed payment to the Associations of an amount for
their 2004 operation; and
WHEREAS it is now necessary to provide for a business revitalization zone tax at a rate
that Council considers sufficient to raise the amount approved by Council for the Associations’ 2004
budgets; and
WHEREAS pursuant to Section 18(6) of Alta. Reg. 377/94, the Business Revitalization
Zone Regulation, Council may specify minimum and maximum charges that businesses in a Zone shall
pay to raise the 2004 budget of the Association;
NOW THEREFORE the Municipal Council of the City of Edmonton, duly assembled,
enacts as follows:
1.
Pursuant to Alta Reg. 377/94 Council hereby authorizes the imposition of a business
revitalization zone tax on all businesses operating within each of the Edmonton Alberta Avenue, Beverly,
Downtown, Fort Road, Inglewood, Kingsway, Old Strathcona, 97 Street and Area, 124 Street and Area
and Northwest Industrial Business Revitalization Zones, as shown on Schedules A, B, C, D, E, F, G, H, I
and J.
2.
The assessment of businesses prepared by the City Assessor, pursuant to Bylaw 13568,
for the imposition of a business tax (“the business assessment roll”) is hereby adopted for the purposes of
calculating each business revitalization zone tax.
3.
Subject to the minimum and maximum amounts payable as the business revitalization
zone tax prescribed in Section 4 of this Bylaw, the amount of business revitalization zone tax to be
imposed on a business is calculated by multiplying the business assessment for the business, as shown on
the business assessment roll, by the following rates for each business revitalization zone:
i)
Alberta Avenue
at 1.32%;
ii)
Beverly
at 1.22%;
iii)
Downtown
at 0.59%;
iv)
Fort Road
at 1.07%;
v)
Inglewood
at 2.10%;
vi)
Kingsway
at 0.44%;
vii)
Old Strathcona
at 1.43%
viii)
97 Street and Area
at 0.98%;
ix)
124 Street and Area
at 1.54%; and
x)
Northwest Industrial
at 0.58%.
4.
There will be no minimum and/or maximum tax amounts to be required of any person or
business assessed, with the following exceptions:
i)
in the Downtown Business Revitalization Zone no person or business assessed shall be
required to pay a sum less than One Hundred Dollars ($100.00), nor a sum greater than
Six Thousand Five Hundred Dollars ($6,500.00);
ii)
in the Kingsway Business Revitalization Zone no person or business assessed shall be
required to pay a sum greater than Six Thousand Five Hundred Dollars ($6,500.00);
iii)
in the 124 Street and Area Business Revitalization Zone no person or business assessed
shall be required to pay a sum less than One Hundred and Fifty Dollars ($150.00);
iv)
in the Old Strathcona Business Revitalization Zone no person or business assessed shall
be required to pay a sum less than One Hundred Dollars ($100.00), nor a sum greater
than One Thousand Eight Hundred Dollars ($1,800.00); and
v)
in the Beverly Business Revitalization Zone no person or business assessed shall be
required to pay a sum greater than Two Thousand Five Hundred Dollars ($2,500.00).
5.
The business revitalization zone tax imposed under this Bylaw must be paid by the
person who operates the business.
6.
The tax imposed pursuant to this Bylaw shall be due and payable at the same time
business taxes are due and payable for the current year.
7.
There shall be included with each business tax notice a statement showing the amount of
the tax payable pursuant to this Bylaw by the person or business to whom such notice is directed.
8.
The provisions of Bylaw 13544, pertaining to business taxes, shall apply to the business
revitalization zone tax levied under this Bylaw.
READ a first time this
day of
, A.D. 2004
READ a second time this
day of
, A.D. 2004
READ a third time this
day of
, A.D. 2004
SIGNED and PASSED this
day of
, A.D. 2004
THE CITY OF EDMONTON
____________________________________
MAYOR
____________________________________
CITY CLERK