(a) In calculating the tax imposed pursuant to Section
5.45 upon a parcel whose improvements are in multiple uses, the gross land area of the parcel shall be apportioned between the various uses of the parcel, and the amount of the tax against the parcel shall be based only on the land area apportioned to uses that would otherwise trigger the tax. The gross land area shall be apportioned proportionally to the use of the square footage of improvements on the parcel, with improved common space areas (such as break rooms, restrooms, hallways and loading docks that are shared by the occupants, tenants or uses of a building) allocated proportionally to the improved square footage of the uses. For example, if a 150,000 square foot parcel is improved with a single 100,000 square foot structure, 60,000 square feet of which is used for the storage of non-perishable goods, 30,000 square feet of which is used for the storage of non-durable perishable goods under refrigeration, and 10,000 square feet of which is common spaces shared by both the non-perishable and refrigerated storage uses, the tax upon the parcel pursuant to Section
5.45 would be calculated as if the parcel were a 100,000 square foot parcel improved and used entirely for the storage of non-perishable goods.
