All properties, real and personal, that constitute Urban Service Area No. 1, except,
however, automobiles, boats and aircraft, shall make up the grand list for Urban Tax
District No. 1 and they shall be subject to a tax in addition to the basic tax provided
in section V-1 hereinabove, which additional tax or surcharge shall be at an annual
rate determined by the common council to be sufficient to raise an amount equal to
seven and one-half per cent (7½%) of the total net tax revenue required in each annual
budget subject, however, to the provisions of section V-4 hereof.
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