TITLE 19. FINANCE, TAXES AND COLLECTIONS
CHAPTER 19-3200. KEYSTONE OPPORTUNITY ZONE
§19-3216. Administration and Construction.
(1) Nothing in this Chapter shall relieve any person or
business from any filing or reporting obligation set forth elsewhere in this
Title.
(2) Illegal activity. Any funds or other forms of
consideration received by a person or business conducting any type of illegal
activity shall not be eligible for any of the exemptions, deductions, abatements
and credits or any other benefits that are created under this
Chapter.
(3) The provisions of the Act not herein enumerated shall,
nevertheless, be incorporated as part of this Chapter by reference, and shall
supersede any inconsistent provisions in this Chapter, where required by law. To
the extent any requirement set forth in this Chapter is unlawful or would cause
the Zone to lose its designation as a Keystone Opportunity Zone under the Act,
it is the intent of Council to enact this Chapter without such offending
requirement.
(4) This Chapter shall be interpreted to ensure that all
provisions relating to tax exemptions, abatements and credits are strictly
construed in favor of the City and School District.