7.56.030 Imposition of tax.
There is hereby imposed a tax on the square footage of all improvements in the City of Berkeley, except where the improvements are otherwise exempt from taxation by Section 7.56.100 and/or Section 7.56.035 of this chapter.
The rate of tax for the fiscal year 1989--90 to support the usual and current expenses of operating the City of Berkeley Library Services, is increased 5.7 percent over last year’s rate, and is hereby fixed and apportioned upon the square feet of improvements, as defined below:
A. For all dwelling units, the tax shall be imposed at the rate of $0.0761 per square foot.
B. For all industrial, commercial and institutional buildings, the tax shall be imposed at the rate of $0.1151 per square foot. (Ord. 5942-NS § 2, 1989: Ord. 5894-NS § 1, 1988: Ord. 5262-NS § 3, 1980)