3.28.080 Fire service tax rate.
After determining the amount of fire services tax to be raised pursuant to the provisions of section 3.28.080, the City Council shall increase or decrease by a uniform percentage the tax rates per parcel of real property within the city not exempted by law prescribed herein below as follows using said adjusted rates to levy said tax:
1. For each dwelling unit on the parcel, $743 per dwelling unit per year.
2. For each occupancy in a structure on the parcel other than a dwelling unit or an accessory use to a dwelling unit, $846 per occupancy.
3. For each parcel on which no structures exist taxable pursuant to subparagraph 1 or 2 above, $149 per parcel, providing however, that the completely submerged unimproved parcels in Belvedere Cove owned by Corinthian Island property owners shall be exempt from said tax.
4. A Junior Accessory Dwelling Unit, as defined in the Belvedere Municipal Code Title 19, shall not constitute a dwelling unit subject to the fire service tax under this Section. (Ord. 2017-1 § 2, 2017; Ord. 2016-8 § 2, 2016; Ord. 2000-1A § 1, 2000; Ord. 80-6 § 1, 1980.)