Each business firm which is qualified under the Oregon Enterprise Zone Act and which has and maintains a certificate of eligibility under this chapter shall receive a job credit of up to $3,000 for each new or additional full-time employee during the five-year eligibility period as an offset to local fees and taxes which now exist or may be imposed in the future, including local license and permit fees, local business, sales and income taxes, and local systems development charges. All rental credits based on the number of employees in new businesses at the airport industrial park shall be included in determining the maximum amount of job credits for the same employer in the enterprise zone. Fees and taxes which are not included are sewer user fees, assessments for local improvements and any charges made by other governmental bodies, including any state surcharge on building code fees. (Ord. 1711 § 2, 1986)