The provisions of this chapter shall supplement Division 18,
Part 5 of the Streets and Highways Code, known as the Parking and
Business Improvement Area Law of 1965, which is adopted by reference
and incorporated in this chapter as though set forth in this chapter
in full subject, however, to the exceptions set forth in this chapter.
(Prior code § 7-254)
Proceedings may be brought to impose a tax on businesses within
a parking and business improvement area although there is no business
license tax upon all businesses therein.
(Prior code § 7-255)
All references to additional tax, special tax, rate or levy,
or an increase in tax, rate or levy shall be deemed to include the
imposition of a tax, rate or levy where none exists.
(Prior code § 7-256)
A.
There
being no general business license tax of the city which is the foundation
for calculating protests provided in the Parking and Business Improvement
Area Law of 1965, the basis for determining protests shall be governed
by this section.
B.
Proceedings
taken under this chapter shall terminate if protest is made by a majority
of the business in the described area. It shall, however, be competent
for the council to provide in the resolution of intention, which shall
contain the proposed schedule of taxes according to a classification
of businesses therein, that a majority protest means a protest by
businesses paying a majority of the proposed new taxes within the
area. In this context "majority" means 51% or more of such taxes as
provided and set forth in the resolution of intention.
(Prior code § 7-257)
