A.    For the payment of salaries and benefits of three full-time firefighters there is established a special tax for each classification and in the amounts set forth as follows:

    Single-family residential (per parcel)    $28.00

    Multi-family (duplex or larger; per unit)    15.00

    Mobile home park (per unit)    14.00

    Commercial/Industrial (per business)    30.00

    Any other improved parcel    30.00

    Any unimproved buildable parcel    10.00

    B.    The amount of the tax for each classification may be increased July 1st of each year in an amount equal to the amount obtained by multiplying each classification by the percentage of increase for the preceding December, if any, of the Consumer Price Index, U.S. City Average, as published by the Bureau of Labor Statistics of the United States Department of Labor. In no event shall this percentage exceed five percent for any year. The city council may suspend the imposition of any such increase for any given year.

    C.    Individuals working out of a common commercial/industrial space or sharing a common office shall be deemed to be and classified as a single business and responsible for the payment of a single unit of tax except in those instances when the owner or master tenant of the commercial/industrial space or office utilized in such a manner pays the tax for the single unit payment. (Ord. 549 § 1 (part), 1997)