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Levy of General Business Occupation Tax and Levy: <br />201407626 <br />This Plan Amendment meets these enhanced employment area statutory qualifications <br />because (a) at project stabilization employment in the Enhanced Employment Area is <br />expected to increase by 275 employees including a mixture of part time, full time and <br />managerial positions, (b) the project in the Enhanced Employment Area includes new <br />private sector investment of $14,370,247, and (c) as of the 2010 census, Hall County's <br />population comprised 58,607 inhabitants. <br />A city may levy a general business occupation tax upon the businesses and users of space <br />within an enhanced employment area for the purpose of paying all or any part of the costs <br />and expenses of any redevelopment project within such enhanced employment area. Any <br />occupation tax imposed pursuant to the Act shall make a reasonable classification of <br />businesses, users of space, or kinds of transactions for purposes of imposing such tax. <br />The businesses and their classification in the Enhanced Employment Area are as follows: <br />BUSINESS CLASSIFICATION <br />1 .Apparel Clothier Retail 20,008sf <br />2. Hobby & Crafts Hobby & Craft Retail 14,040sf <br />3. Shoes Shoe Retail 8,960sf <br />4. Apparel Clothing Retail 6,420sf <br />5. Cosmetics Beauty Retail 5,777sf <br />6. Quick Serve Prepared Food Retail 3,424sf <br />7. Specialty Store Specialty Retail 3,210sf <br />8. Salon Service Retail 1,605sf <br />9.. Apparel Clothing Retail 6,060sf <br />10. Specialty Store Specialty Retail 3,232sf <br />11. Quick Serve Prepared Food Retail 3,030sf <br />12. Salon Service Retail 1,515sf <br />13. <br />14. Restaurant Prepared Food Retail Outlot A <br />15. Service /Fitness Service Retail Outlot B <br />16. Fast Food Prepared Food Retail Outlot C <br />No occupation tax shall be imposed on any business or transaction which is subject to tax <br />under section 53 -160, 66 -489, 66- 489.02, 66- 4,140, 66- 4,145, 66- 4,146, 77 -2602, or 77- <br />4008 of the Act or which is exempt from tax under section 77- 2704.24 of the Act. Any <br />such occupation tax agreed to by the Authority and the City shall remain in effect so long <br />