A. 
On November 6, 2001, the City Council (the "Council") of the City of Napa (the "city") adopted Resolution No. 2001 255 entitled "A Resolution of the City Council of the City of Napa, State of California, of Intention to Establish the Oxbow Business Improvement Area and to Levy Assessments Therein for the Purposes Thereof" (the "resolution of intention") stating its intention to establish the City of Napa Oxbow Business Improvement Area (the "area") pursuant to the City's Charter and the Parking and Business Improvement Area Law of 1989, Sections 36500 et seq., California Streets and Highways Law (collectively, the "Law"), to finance certain improvements and activities for the area (the "improvements and activities").
B. 
Notice was given as required by the Law relative to the intention of the Council to hold a public hearing on the issues of the establishment of the area and the levy of the first annual assessments therein.
C. 
The hearing was held by the Council on December 4, 2001 in the Council Chambers, City Hall, City of Napa, 955 School Street, Napa, California, at the hour of 6:30 p.m., and at the hearing all persons desiring to be heard on all matters pertaining to the formation of the area and the levy of the special taxes were heard, substantial evidence was presented and considered by this Council, and a full and fair hearing was held.
D. 
At the hearing written protests against the establishment of the area and its Improvements and activities from the owners of businesses in the area which will pay 50% or more of the assessments proposed to be levied were not received, and this Council may now continue with its proceedings for the establishment of the area.
E. 
The Council intends to proceed to establish the area and, under the Law, the Council must do so by adopting an ordinance.
(O2001 26)
The boundaries of the area are as set forth on a map thereof on file with the Napa City Clerk to which map reference is hereby made for further particulars. The map indicates by a boundary line the territory to be included in the area.
(O2001 26)
The area is hereby established and shall be known as the "City of Napa, Oxbow Parking and Business Improvement Area," and the businesses in the area shall be subject to the Law and any amendments to it.
(O2001 26)
The method of assessment shall consist of the additional rate of 40% of business license tax to be imposed on each business in the area under Title 5, Chapter 5.04, of the Napa Municipal Code.
(O2001 26)
The improvements and activities to be provided in the area will be funded by the levy of the assessments. The revenue from the levy of the assessments within the area shall not be used to provide improvements or activities outside of the area or for any other purpose other than the purposes specified in the resolution of intention, as modified by the Council at the public hearing specified in Section 3.29.010.
(O2001 26)
The businesses and properties in the area will be benefited by the improvements and activities funded with the assessments to be levied in the area.
(O2001 26)
The assessments shall be collected for each calendar year at the same time and in the same manner as the collection of the business license taxes from each business in the area. Collection shall be made by the Finance Director of the city or such other official of the city responsible for the collection of such taxes.
(O2001 26)