§ 22.10.125. Non-Taxable Merchandise Limitations.

A.

Limits on non-taxable sales.

1.

For retail trade uses of 90,000 to 139,999 square feet of floor area (for a single use), no more than three percent of the floor area may be devoted to non-taxable merchandise.

2.

For retail trade uses of 140,000 to 250,000 square feet of floor area (for a single use), no more than two percent of the floor area may be devoted to non-taxable merchandise.

3.

For retail trade uses exceeding 250,000 square feet of floor area (for a single use), no more than one percent of the floor area may be devoted to non-taxable merchandise.

B.

Reporting. The owner of a retail trade use exceeding 90,000 square feet of floor area shall annually provide a report to the Department of Planning and Building specifying the square footage of the retail store and the percentage of the floor area the square footage represents that was devoted to the sale of non-taxable merchandise during the previous year. This report shall be filed no later than February 28 of the year following

C.

Aggregate use. In applying this section, floor areas of adjacent retail uses shall be aggregated when those uses share checkstands, management, a controlling ownership interest, a warehouse or a distribution facility.

[Added 2000, Ord. 2913] [22.04.360]