§ 7-1. Declarations.
(a) Findings.
After giving consideration to the views of the property owners, the retail merchants, the property tenants, and other members of the business and residential communities within the Midtown Community Benefits District (the "District"), and after a public hearing, the Mayor and City Council has determined that:
(1) the District created under this subtitle will reflect a diverse mix of business and residential properties; and
(2) the District will reflect a diverse economic, social, and racial mix.
(b) Recommendation.
The Mayor and City Council recommends that residents of the District consult a tax advisor before treating the supplemental tax paid to the District as a deductible tax.