Chapter 142 — Outdoor Events
Title.
Sec. 142-1. Title.
This chapter shall be known as the "Outdoor Events Chapter." (Ord. No. 2006-66, § 15, 9-26-06)
Definitions.
Sec. 142-2. Definitions.
The following words, terms and phrases, when used in this chapter, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:
An outdoor event application must indicate whether the applicant deems the event to be city-sponsored, and if so, must provide a written explanation of how the outdoor event meets one of the two criteria set forth in this subsection (h). The chief of staff shall review the written explanation and shall be the final decision maker as to whether the outdoor event is approved as being city-sponsored. Where the chief of staff determines that the outdoor event meets one of the criteria set forth in this subsection (h), s/he must approve the outdoor event as city-sponsored. Where the chief of staff determines that the outdoor event does not meet either of the criteria set forth in this subsection (h), s/he must deny the outdoor event's request of being deemed citysponsored.
Scope.
Sec. 142-3. Scope.
Purpose and intent.
Sec. 142-4. Purpose and intent.
The City of Atlanta finds that an ever-increasing number of demands are being made upon city resources and infrastructure by applications to hold outdoor festivals and other outdoor events in the city streets, sidewalks, and parks. In addition, large outdoor gatherings on private property require the deployment of city resources. In order to conserve and allocate the city's resources, both in terms of personnel and of the natural areas and infrastructure, and to adequately protect public safety and the safety, health and welfare of outdoor event participants, neighboring property owners, residents and businesses, the city finds that it is necessary to regulate the use of the city's parks and streets by those desiring to hold outdoor events on public property, and to regulate large outdoor events on private property.
The intent of the city in adopting this outdoor events chapter is to insure that the city will have adequate advance notice of outdoor events. The city also wishes to work cooperatively with the applicant in order to properly plan for and allocate the city services that will be needed, such as security, solid waste and traffic control. The intent is also to insure that the city's parks are protected from extreme wear and tear, by limiting the number and type of events held in parks. To this end the city has authorized the creation of festival districts, so that the burden of providing a venue for outdoor festivals does not fall disproportionately upon certain districts to their detriment.
It is also the intent of the city, and the purpose of this chapter, that, insofar as is possible, the costs to the city in providing services to outdoor festivals are recouped, although it is not the intention that the cost of outdoor festival permit fees be used for revenue production. The city desires to promote and encourage events for the greater good and cultural diversity of the city, and to abate the cost thereof, where the amount of the abatement shall be determined regardless of content, message or host, in accordance with the terms of this chapter. The costs to be recouped for outdoor festivals include, but are not limited to: personnel, equipment and supplies, wastewater, utilities, park and public right-or-way mainte-nance (including long-term degradation), and park monitoring. The city also intends to recoup a small percentage of the city's administrative costs for other outdoor events.
Lastly, the intent of this chapter is to simplify the process that the public uses to obtain outdoor event permits. The outdoor events chapter requires all applicants to provide all application information to the SEM only, regardless of the type of outdoor event being held. If approval is required from other city departments prior to granting the permit, it shall be the responsibility of the SEM to obtain that approval or disapproval. (Ord. No. 2006-66, § 15, 9-26-06)
Responsible city department.
Sec. 142-5. Responsible city department.
The SEM shall be responsible for overseeing the issuance of all outdoor event permits. For a park facility reservation permit (section 142-102) or a large gathering that occurs in a park (section 142-104(b)), an applicant shall provide all information and items necessary to receive an outdoor event permit to either the SEM or the department of park, recreation, and cultural affairs. For all other outdoor events, the applicant shall provide all information and items necessary to receive an outdoor event permit to the SEM, with the exception of information required to obtain an alcohol license, as set forth in section 142-32(c) below. The specific types of outdoor events, and the information required for the permitting of each, is set forth in the remaining articles of this chapter. The SEM shall also be responsible for carrying out the other functions of this chapter, including but not limited to processing the application and maintaining any records or forms needed for such processing. (Ord. No. 2006-66, § 15, 9-26-06)
Penalties for violations of this chapter.
Sec. 142-6. Penalties for violations of this chapter.
Any person or organization violating the requirements of this chapter 142 shall be subject to the following penalties:
The cost of hiring these officers and guards shall be determined by the Atlanta Police Chief. In doing so, the Atlanta Police Chief or her/his designee shall contact a company licensed by the State of Georgia Board of Private Detective and Security Agencies, that employs such security officers, and gather the cost of contracting for such officers from the company at the time of the outdoor event.
Timeframes and deadlines.
Sec. 142-7. Timeframes and deadlines.
Where a timeframe or deadline established in this chapter results in an item being due on a weekend day or holiday, the item shall be due on the business day immediately following said weekend day or holiday.
The timeframes and deadlines established in this chapter that pertain to the city only, and not to the public, are administrative timeframes and deadlines only. In the event that one of these inner-city timeframes or deadlines is violated, such violation shall not impact the rights or remedies of a citizen or other person outside of city government. (Ord. No. 2006-66, § 15, 9-26-06)
Secs. 142-8—142-10. Reserved.
ARTICLE II. APPROVAL AND DENIAL OF OUTDOOR EVENT APPLICATIONS
Submission of application by applicant/authority and responsibilities of the SEM once application received.
Sec. 142-11. Submission of application by applicant/authority and responsibilities of the SEM once application received.
The decision shall affirm or modify the chief of staff's determination. In addition, if the applicant is appealing the denial of a permit, the hearing officer shall have the right to reverse the chief of staff's determination and either grant the permit, or grant the permit with conditions.
General considerations regarding approval, denial, or revocation of an outdoor event permit.
Sec. 142-12. General considerations regarding approval, denial, or revocation of an outdoor event permit.
In determining whether to approve a permit, including but not limited to the time, manner and place requested, whether to approve the permit with modifications as to time, manner and place, or whether to deny the permit altogether, the chief of staff and any other city representative evaluating the application, shall be guided by the following criteria:
Retention of permit.
Sec. 142-13. Retention of permit.
The outdoor event host or her/his designee, shall be present during the entire outdoor event, and shall carry the outdoor event permit personally during the entire outdoor event, including set-up and break-down. The host shall be responsible for providing the SEM or her/his designee with the contact phone number or location of the person carrying the outdoor event permit so that the SEM may contact the permit-holder at any time during the outdoor event. (Ord. No. 2006-66, § 15, 9-26-06)
Compliance.
Sec. 142-14. Compliance.
The recipient of an outdoor event permit, including but not limited to the applicant and the host, shall comply with all outdoor event permit directions and conditions, and with all applicable laws and sections of this chapter, and other ordinances. (Ord. No. 2006-66, § 15, 9-26-06)
Secs. 142-15—142-20. Reserved.
Emergency services and fire safety plan.
Sec. 142-21. Emergency services and fire safety plan.
Fees.
Sec. 142-22. Fees.
The specific application fees and permit fees owed for each type of permit and sub-permit are listed in the succeeding articles below. The provisions set forth in this section 142-22 apply to all outdoor events.
Park facility reservations.
Sec. 142-23. Park facility reservations.
Regardless of the type of outdoor event, any applicant wishing to utilize an outdoor facility in a park, such as a pavilion, as part of a larger outdoor event, must file a facility reservation application along with the application for the larger outdoor event. The method of applying for and the criteria for receiving a facility reservation permit are set forth in section 142-102. During Class A, B, and C outdoor festivals, the city will not allow any other applicant, other than the outdoor festival applicant, to reserve an outdoor facility located in the festival gathering area. (Ord. No. 2006-66, § 15, 9-26-06)
Portable restrooms.
Sec. 142-24. Portable restrooms.
Recycling and other solid waste issues.
Sec. 142-25. Recycling and other solid waste issues.
All hosts of outdoor events requiring a permit pursuant to this chapter must comply with the City of Atlanta Code of Ordinances section 13044, as well as all other applicable city, Fulton County, DeKalb County, state and federal laws. Said section 130-44 sets forth requirements regarding recycling, as well as timeframes for removal of solid waste from the property on which the outdoor event is held. (Ord. No. 2006-66, § 15, 9-26-06)
Right-of-way/park closure.
Sec. 142-26. Right-of-way/park closure.
Rules during outdoor events in parks.
Sec. 142-27. Rules during outdoor events in parks.
In addition to the rules set forth in this chapter, additional rules regarding prohibited conduct in parks while an outdoor event is occurring in the park, are set forth in section 110-76 of this Code of Ordinances. (Ord. No. 2006-66, § 15, 9-26-06)
Secs. 142-28—142-30. Reserved.
Sub-permits in general.
Sec. 142-31. Sub-permits in general.
Alcohol sub-permit.
Sec. 142-32. Alcohol sub-permit.
Amplification sub-permit.
Sec. 142-33. Amplification sub-permit.
Amusement sub-permit.
Sec. 142-34. Amusement sub-permit.
Banner sub-permit.
Sec. 142-35. Banner sub-permit.
Electricity sub-permit.
Sec. 142-36. Electricity sub-permit.
Emergency services subpermit.
Sec. 142-37. Emergency services subpermit.
All outdoor events must have an emergency services sub-permit. The emergency services sub-permit is issued after the applicant's emergency services and fire safety plan has been approved by the Atlanta Fire Rescue Department. There is no fee for an emergency services sub-permit. The requirements and procedures for obtaining this sub-permit are set forth in section 142-21 above. The fire rescue department shall be the sole decision-maker of whether to issue the subpermit. (Ord. No. 2006-66, § 15, 9-26-06)
Food and beverage subpermit.
Sec. 142-38. Food and beverage subpermit.
Portable restroom sub-permit.
Sec. 142-39. Portable restroom sub-permit.
Solid waste sub-permit.
Sec. 142-40. Solid waste sub-permit.
Temporary structures sub-permit.
Sec. 142-41. Temporary structures sub-permit.
Where the outdoor event application is due less than 30 days prior to the outdoor event, the temporary structures sub-permit application must none-the-less be submitted to the SEM no later than 30 days before the outdoor event. For temporary structures that are 120 square feet or larger, as part of the sub-permit application, the applicant must submit a copy of liability insurance covering the temporary structure.
Water sub-permit.
Sec. 142-42. Water sub-permit.
Secs. 142-43—142-49. Reserved.
Title.
Sec. 142-50. Title.
This article shall be known as the outdoor festivals article, which is a subsection of the outdoor events chapter. All of the definitions, requirements and other provisions set forth in article I through article IV of this chapter shall apply to the outdoor festivals article. (Ord. No. 2006-66, § 15, 9-26-06)
Additional definitions.
Sec. 142-51. Additional definitions.
In addition to the words, terms and phrases set forth in section 142-2 above, the following words, terms and phrases, shall have the meanings ascribed to them below, except where the context clearly indicates a different meaning:
All of the area within this perimeter shall be considered part of the festival gathering area; provided, the festival gathering area will not extend beyond physical features such as walls, ravines, railroad tracks and major highways, which presence creates a true and actual barrier to outdoor festival attendees.
In addition, the applicant must receive an outdoor festival permit for the non-moving component of the outdoor event.
Overview of outdoor festival requirements.
Sec. 142-52. Overview of outdoor festival requirements.
Festival districts.
Sec. 142-53. Festival districts.
Festival monitors.
Sec. 142-54. Festival monitors.
Internal security plan.
Sec. 142-55. Internal security plan.
Certification.
Sec. 142-56. Certification.
A copy of the certification, without the attachments, shall be submitted to the SEM with the outdoor festival application. If the notices are delivered by hand, a receipt must be obtained from the recipient. The applicant should retain these receipts and/or the registered mail receipts and be prepared to produce them to the SEM upon demand. The applicant may notify the council president and the affected district council member by email provided all such emails are copied to the SEM. (Ord. No. 2006-66, § 15, 9-26-06)
Review of application.
Sec. 142-57. Review of application.
Upon receipt of the completed outdoor festival application and application fee required in section 142-60(a) below, the SEM shall forward copies of the application to the departments of police, fire and rescue, public works, transportation, parks, recreation and cultural affairs, planning and community development, the downtown ambassadors, and any impacted conservancies who have current unexpired agreements with the city in those cases where the festival is in a park, for their review. A copy shall also be forwarded to the council member representing the district in which the outdoor festival is proposed to be held, and to the council president. The persons designated in each such department for such review shall review the application, endorse their comments thereon, including the number of extra personnel hours estimated to be required for each department, and return the comments to the SEM within five business days from receipt. The SEM shall retain the forwarded comments in the application's file. In addition, within five business days of receipt of the application, the SEM shall arrange to have consideration of the application placed on the appropriate NPU agenda as expeditiously as possible. At said NPU meeting, the applicant shall present information about the outdoor festival to the NPU. The applicant must receive a recommendation from the NPU regarding the approval of the outdoor festival permit, and the SEM shall retain the recommendation and any related comments from the NPU in the application's file. (Ord. No. 2006-66, § 15, 9-26-06; Ord. No. 2020-34(20-O-1382), § 11, 6-23-20)
Considerations regarding approval or denial of an outdoor festival permit.
Sec. 142-58. Considerations regarding approval or denial of an outdoor festival permit.
The chief of staff and any other city representative evaluating an outdoor festival application, shall be guided by the factors set forth in section 142-12 above in determining whether to approve an outdoor festival permit, whether to approve the time, manner and place requested, whether to deny the permit as requested and propose a modified time, manner and place, or whether to deny the permit altogether. In addition, the chief of staff shall consider the following criterion:
Outdoor festival classification.
Sec. 142-59. Outdoor festival classification.
Each outdoor festival shall be categorized as a Class A, Class B, Class C, Class D, or Class E outdoor festival. In addition, each outdoor festival shall be categorized as commercial or noncommercial.
Fees.
Sec. 142-60. Fees.
The application and permit fees for outdoor festivals shall be determined as set forth below. Nothing contained in this section shall authorize the chief of staff to determine and/or assess fees for an outdoor festival application or permit based on any of the criteria set forth in section 142-12(b) above. The fees to be charged for an outdoor festival application and permit shall be used strictly to reimburse the city for the costs of administration and other city services needed for the outdoor festival, and shall not be for the purpose of revenue production.
Class A outdoor festival application fee = $150.00 Class B outdoor festival application fee = $150.00 Class C outdoor festival application fee = $100.00 Class D outdoor festival application fee = $100.00 Class E outdoor festival application fee = $ 100.00
Class A outdoor festival application fee = $ 100.00 Class B outdoor festival application fee = $ 100.00 Class C outdoor festival application fee = $ 50.00 Class D outdoor festival application fee = $ 50.00 Class E outdoor festival application fee = $ 50.00
Class A outdoor festival permit fee = $ 15,000.00 Class B outdoor festival permit fee = $ 8,000.00 Class C outdoor festival permit fee = $ 5,000.00 Class D outdoor festival permit fee = $ 2,500.00 Class E outdoor festival permit fee = $ 500.00
Class A outdoor festival permit fee = $ 9,000.00 Class B outdoor festival permit fee = $ 3,000.00 Class C outdoor festival permit fee = $ 1,500.00 Class D outdoor festival permit fee = $ 750.00 Class E outdoor festival permit fee = $ 250.00
Acceptance of outdoor festival permit.
Sec. 142-61. Acceptance of outdoor festival permit.
The chief of staff or her/his designee shall notify the applicant upon approval of the outdoor festival permit. The outdoor festival permit shall not be issued, and the applicant may not obtain the permit unless the applicant fulfills the conditions imposed by this chapter, including but not limited to the following:
Notice of outdoor festival.
Sec. 142-62. Notice of outdoor festival.
Immediately upon the issuance of a Class A, B, or C outdoor festival permit by the chief of staff, the SEM shall send a copy of the permit to the following:
Prohibited conduct during outdoor festivals.
Sec. 142-63. Prohibited conduct during outdoor festivals.
Prohibited conduct for outdoor festivals that occur in city parks is set forth in Atlanta Code of Ordinances section 110-76. For all outdoor festivals not occurring in city parks, it shall be unlawful for any person to do any of the following acts, or to permit a minor child in her/his custody to do any of the following acts in the festival production area:
Outdoor events at Hurt Park sponsored by Georgia State University.
Sec. 142-64. Outdoor events at Hurt Park sponsored by Georgia State University.
Hurt Park is located within the heart of the Board of Regents of the University System of Georgia by and on behalf of Georgia State University ("Georgia State University") campus. Based upon the unique programming needs of a vibrant campus, the following provisions shall apply to outdoor festivals and other outdoor events sponsored by Georgia State University at Hurt Park.
Secs. 142-65—142-79. Reserved.
ARTICLE VI. ASSEMBLIES*
Title.
Sec. 142-80. Title.
This article shall be known as the assembly ordinance, which is a subsection of the outdoor events ordinance. All of the definitions, requirements and other provisions set forth in article I through article V of this chapter shall apply to the assembly ordinance. (Ord. No. 2009-04(08-O-2030), § 1, 1-31-09)
Definitions and clarifications.
Sec. 142-81. Definitions and clarifications.
In addition to the words, terms and phrases set forth in sections 142-2 and 142-51 above, the following words, terms, and phrases shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:
or other city-owned right-of-way; has a common purpose, design, destination or goal; and consists of persons, animals or vehicles, or a combination thereof. Examples include without limitation a march, parade, promenade, or procession of any kind. Should the moving outdoor event be immediately followed by one hour or less of stationary activity, such as a speaker, the stationary activity shall be deemed part of the moving activity. Where the stationary activity exceeds one hour, it shall be deemed a separate outdoor event that requires separate permitting if applicable; and
Where the sidewalk is closed for the reasons set forth in this subsection 14281(d), but said sidewalk is adjacent to a street or other right-of-way that will be closed pursuant to a street closure permit, the sidewalk closure shall be included in the street closure permit, and no separate sidewalk closure permit shall be required.
Overview of assembly requirements.
Sec. 142-82. Overview of assembly requirements.
Additional considerations regarding approval of assembly permit.
Sec. 142-83. Additional considerations regarding approval of assembly permit.
The assembly permit shall be granted-at the discretion of the chief of staff after her/his consideration of the factors set forth in section 142-12 above, but only after s/he receives a security plan approved by the chief of police or her/his designee, an emergency services and fire safety plan approved by the fire chief or her/his designee, and a recommendation from the commissioner of the department of watershed manage-ment, the department of public works, the department of transportation and/or the department of parks and recreation, or any of their designees, as may be appropriate. In considering whether to grant the assembly permit, the chief of staff, the police and fire chiefs, and the commissioners mentioned above shall evaluate the public safety, traffic, and sanitation effects of such closing, and shall require that reasonable steps be taken, where possible, to minimize the adverse effect such closings may have upon the public. To minimize impact upon public safety and traffic, the police chief or her/his designee shall recommend denial of assembly requests where the outdoor event is to occur on a weekday that is not a federal holiday, unless s/he reasonably determines that the outdoor event will create negligible traffic delays and public safety concerns. Upon granting the assembly permit, the chief of staff shall authorize the closure of the appropriate city streets, sidewalks, rights of way, and/or parks, or portions thereof, to accommodate the assembly. (Ord. No. 2009-04(08-O-2030), § 1, 1-31-09; Ord. No. 2009-33(09-O-0805), § 9, 6-23-09; Ord. No. 2013-27(13-O-1088), § 4, 6-26-13; Ord. No. 202034(20-O-1382), § 14, 6-23-20)
Contents of assembly permit.
Sec. 142-84. Contents of assembly permit.
In addition to those items set forth in section 142-13 above, if the assembly permit is granted, the permit must include, at a minimum:
Street closure permits and sidewalk closure permits.
Sec. 142-85. Street closure permits and sidewalk closure permits.
Any person, organization, corporation or other group wishing to temporarily close or obstruct all or a portion of a city-owned street or right-ofway, or a city sidewalk, for an event that is not an assembly and that does not fit within the exceptions of section 142-81(a)(4), must obtain a street closure permit or sidewalk closure Permit as applicable. No person shall engage in, participate in, aid, form or start any such event unless a street closure permit or a sidewalk closure permit has been obtained from the chief of police or her/his designee.
Notice by the chief of police.
Sec. 142-86. Notice by the chief of police.
Within two business days of recommending the approval of an assembly permit or approving a street closure permit or a sidewalk closure permit, the chief of police or her/his designee shall send a copy of such recommendation or permit to the Clerk of the Atlanta City Council for distribution to the impacted councilmember, to the Chair of the Atlanta Planning and Advisory Board, and to the city coordinator of the NPU system for distribution to the neighborhood planning unit in which the closure is occurring. Said recommendation or permit shall include the streets, sidewalks, rights of way, parks, or portions thereof to be closed, and the dates and times of such closure. In addition, where a street closure permit or sidewalk closure permit is granted, the chief of police or her/his designee shall also notify the SEM, the fire chief, the commissioners of the department of parks and recreation, the department of watershed management, the department of transportation and the department of public works as appropriate. (Ord. No. 2009-04(08-O-2030), § 1, 1-31-09; Ord. No. 2013-27(13-O-1088), § 4, 6-26-13; Ord. No. 2020-34(20-O-1382), § 15, 6-23-20)
Notice by the special events manager.
Sec. 142-87. Notice by the special events manager.
Prohibited conduct during assemblies.
Sec. 142-88. Prohibited conduct during assemblies.
Parking meter reimbursement.
Sec. 142-89. Parking meter reimbursement.
The recipient of an assembly permit or any other outdoor event permit, or a street closure permit, shall pay the city a parking meter reimbursement fee where the permit results in the closure of a street on which parking meters are located. The fee shall be applied only where the meter parking is disallowed for greater than one calendar day, where a calendar day is defined as 12:00 a.m. through 11:59 p.m. The fee shall be $5.00 per each calendar day, subsequent to the first day, per parking meter space that cannot be utilized by the public, as calculated by the department of transportation. Said parking meter reimbursement fee must be paid by the permit applicant prior to her/his receiving the permit. (Ord. No. 2009-33(09-O-0805), § 13, 6-23-09; Ord. No. 2020-34(20-O-1382), § 17, 6-23-20)
Secs. 142-90—142-99. Reserved.
Scope.
Sec. 142-100. Scope.
This article shall apply to all outdoor events occurring, at least in part, on public property, excluding outdoor festivals and assemblies, which are set forth in articles V and VI above. (Ord. No. 2006-66, § 15, 9-26-06)
Fewer than seventy-five attendees.
Sec. 142-101. Fewer than seventy-five attendees.
Park facility reservation permits-any number of attendees.
Sec. 142-102. Park facility reservation permits-any number of attendees.
Large gathering—More than seventy-five attendees.
Sec. 142-103. Large gathering—More than seventy-five attendees.
Secs. 142-104—142-109. Reserved.
Scope.
Sec. 142-110. Scope.
This article shall apply to all outdoor events occurring, at least in part, on private property, excluding outdoor festivals, which are set forth in article V above. This article addresses the need for outdoor event permits and sub-permits only. Nothing in this article shall eliminate the need for compliance with all other applicable laws and City Code requirements, including but not limited to Building Code requirements. (Ord. No. 2006-66, § 15, 9-26-06)
Fewer than 75 attendees.
Sec. 142-111. Fewer than 75 attendees.
Private outdoor events at residence.
Sec. 142-112. Private outdoor events at residence.
Private outdoor events at churches and schools.
Sec. 142-113. Private outdoor events at churches and schools.
Where an outdoor event occurs on private property, at a building that is located in an area zoned as residential, (R1 through R5, or RG1 through RG6), but where the building is not intended to be a residence, (including without limitation, a church, synagogue, mosque, or school):
Private outdoor events on commercial properties.
Sec. 142-114. Private outdoor events on commercial properties.
Private large gathering—More than 75 attendees.
Sec. 142-115. Private large gathering—More than 75 attendees.
ARTICLE IX. SHARED USE OF PUBLIC PROPERTY DURING OUTDOOR EVENTS
Definition.
Sec. 142-116. Definition.
In addition to the words, terms and phrases set forth in the previous articles of this Chapter 142, for purposes of this Article IX only, "Permitted Public Property Event" or "PPPE" shall mean an outdoor event, other than an assembly, located on public property, authorized by permit pursuant to this Chapter 142. This article shall not apply to any portion of an outdoor event that occurs on public property that is not open to the general public during the event. (Ord. No. 2012-13(12-O-0358), 3-28-12)
Prohibited conduct.
Sec. 142-117. Prohibited conduct.
In addition to any other rules set forth in this Chapter 142 and other applicable laws, it is unlawful for any person to engage in any of the following at any permitted public property event:
Warning.
Sec. 142-118. Warning.
No person may be arrested for violating Code section 142-117 until s/he has received an oral or written warning to cease the prohibited conduct from an on-duty member of the Atlanta Police Department or from an off-duty post-certified security officer performing security services at the PPPE or assembly. If the violator fails to comply with the warning issued, s/he shall be subject to arrest for violation of this article. (Ord. No. 2012-13(12-O-0358), 3-28-12)
Chapters 143—145 RESERVED Chapter 146 TAXATION* Article I. In General Sec. 146-1. Financial institutions business license tax. Sec. 146-2. Gross premises tax on life insurers. Sec. 146-3. Gross premiums tax on other insurers. Secs. 146-4—146-25. Reserved.
Article II. Ad Valorem Taxes Division 1. Generally Sec. 146-26. Levy. Sec. 146-27. Assessment and collection of taxes. Sec. 146-28. Notice of changes of address. Sec. 146-29. Collection of delinquent county taxes. Sec. 146-30. Issuance, direction and record of tax executions. Sec. 146-31. Records of tax sales. Sec. 146-32. Bidding for city at tax sale. Sec. 146-33. Foreclosure of right to redeem property bought by city at tax sale. Sec. 146-34. Disposition of property bought by city at tax sale. Sec. 146-35. Report of property redeemed. Sec. 146-36. Sale of property bought by city for taxes. Sec. 146-37. Applications for exemption from or refund of taxes. Sec. 146-38. Preferential assessments for landmark historic properties. Sec. 146-39. Level 1 freeport exemptions. Secs. 146-40—146-50. Reserved.
Division 2. Urban Enterprise Zones Sec. 146-51. State law enactments. Sec. 146-52. Authority. Sec. 146-53. Regulations. Sec. 146-54. Combining. Secs. 146-55—146-75. Reserved.
Sec. 146-76. Sec. 146-77. Sec. 146-78. Sec. 146-79. Sec. 146-80. Sec. 146-81.
Sec. 146-82. Sec. 146-83. Sec. 146-84. Sec. 146-85. Sec. 146-86. Sec. 146-87. Sec. 146-88.
Article III. Hotel or Motel Occupancy Tax Definitions. Administration of article. Violations. Levied. Persons liable; extinguishment of liability. Collection by operator; receipt to occupant; rules for collection schedules. Unlawful advertising regarding tax. Exemptions. Registration of operator; certificate of authority. Date due; returns; deductions for operators. Deficiency determinations. Determination if no return made. Penalties and interest for failure to pay tax.
*Cross references—Finance, § 2-906 et seq.; alcoholic beverage excise taxes, § 10-141 et seq.; businesses, ch. 30.
Sec. 146-89. Collection. Secs. 146-90—146-110. Reserved.
Article IV. Rental Motor Vehicle Excise Tax Sec. 146-111. Definitions. Sec. 146-112. [Authority; rules and regulations; records.] Sec. 146-113. [Excise tax levied; collection.] Sec. 146-114. [Purposes for proceeds from tax.] Sec. 146-115. [Exceptions.] Sec. 146-116. [Amount of tax allowed to be retained for expenses.] Sec. 146-117. [Statement required showing gross rental charges and taxes.] Sec. 146-118. Records. Sec. 146-119. [Deficiency determinations.] Sec. 146-120. Failure to make a return. Sec. 146-121. Audit authority. Sec. 146-122. Withholding tax on sale of business. Sec. 146-123. Penalty for violation. Secs. 146-124—146-200. Reserved.
Article V. Blighted Property Sec. 146-201. Sec. 146-202. Sec. 146-203. Sec. 146-204. Sec. 146-205. Sec. 146-206. Sec. 146-207.
Purpose. Definitions. Ad valorem tax increase on blighted real property. Identification of property maintained in a blighted condition. Remediation or redevelopment. Decrease of tax rate. Duty of public officer to provide notice to county tax commissioner.