§ 20.504. Amount of tax.

(a)

Calculation of Amount. The amount of building excise tax to be paid by an applicant shall be determined by the Director of Inspections, Licenses and Permits from the building excise tax schedule.

(b)

Phase-In of Building Excise Tax. The building excise tax shall be phased in. In calendar 1992 applicants shall pay 50 percent of the amount otherwise due. In calendar 1993 applicants shall pay 75 percent of the amount otherwise due. In calendar 1994 and later years applicants shall pay 100 percent of the amount due.

(c)

Appeal of Amount. An applicant aggrieved by a decision of the Director of Inspections, Licenses and Permits regarding the calculation of the amount of building excise tax may appeal the decision to the Board of Appeals within 30 days of the Director's decision, provided that either:

(1)

Processing of the building permit is delayed pending the decision of the Board of Appeals; or

(2)

The Applicant pays the building excise tax prior to filing the appeal.

(C.B. 38, 1998)