Pursuant to the provisions of Part 5 (commencing with Section 36000) of Division 18 of the Streets and Highways Code of the State of California, which part is entitled the Parking and Business Improvement Area Law of 1965, a parking and business improvement area is established. The boundaries of the Parking and Business Improvement Area shall be as shown on the map, the official copy of which is on file in the Office of the City Clerk which map is entitled "City of Santa Barbara, Central Business District, Parking and Business Improvement Area."
(Ord. 3463 §2, 1971)
As used in this chapter:
"Business"
means professions, trades and occupations and all and every kind of calling carried on for profit or livelihood.
"Gross floor area"
means all of the area within the perimeter walls of a building, including, but not limited to, partitions, restrooms, storage rooms, file rooms and work rooms. A mezzanine shall be considered separate floor area. Gross floor area does not include interior patios or uncovered pedestrian walks.
"Improvement area" or "area"
means the Parking and Business Improvement Area established herein pursuant to the Parking and Business Improvement Area Law of 1965.
"Person"
means all domestic and foreign corporations, associations, syndicates, joint stock corporations, partnerships of every kind, clubs, Massachusetts business or common-law trusts, societies, and individuals transacting and carrying on any business in the City.
(Ord. 3463 §1, 1971)
A. 
There is imposed upon all businesses within the Parking and Business Improvement Area a tax which is in addition to the general business tax imposed by Chapter 5.04 of the Santa Barbara Municipal Code, and such businesses shall be subject to the provisions of the tax provided by the Parking and Business Improvement Area Law of 1965.
B. 
Varying benefits will be derived by the different businesses lying within said improvement area, and the area is therefore divided into zones according to benefits, each zone to be composed of and include all the businesses within the improvement area which will be benefited in like measure. The proposed zones and the percentages of benefit within each zone which is proposed to be used in computing the tax herein provided are as follows:
ZONE A: Zone A includes all those businesses within the improvement area which are marked 100 on the map. The percentage within said Zone A to be used in computing the tax herein provided is 100%.
ZONE B: Zone B includes those businesses within the improvement area which are marked 40 on the map. The percentage within said Zone B to be used in computing the tax herein provided is 40%.
ZONE C: Zone C includes those businesses within the improvement area which are marked 35 on the map. The percentage within said Zone C to be used in computing the tax herein provided is 35%.
ZONE D: Zone D includes those businesses within the improvement area which are marked 30 on the map. The percentage within said Zone D to be used in computing the tax herein provided is 30%.
ZONE E: Zone E includes those businesses within the improvement area which are marked 25 on the map. The percentage within said Zone E to be used in computing the tax herein provided is 25%.
ZONE F: Zone F includes those businesses within the improvement area which are marked 20 on the map. The percentage within said Zone F to be used in computing the tax herein provided is 20%.
(Ord. 3463 §5, 1971)
A. 
The rates of the tax imposed by this chapter shall be as follows:
1. 
Retail and/or wholesale businesses:
Group 1 -
Retail and/or wholesale businesses with an average sale of less than $20.65 per $100.00 of gross sales.
Group 2 -
Retail and/or wholesale businesses with an average sale between $20.00 and $100.34 per $100.00 of gross sales.
Group 3 -
Retail and/or wholesale businesses with an average sale of more than $100.19 per $100.00 of gross sales.
As used in this paragraph 1, average sale is computed by dividing the total gross sales for the year by the number of sales transactions;
2. 
Savings and loan associations, $38.00 per one million dollars of savings on deposit in offices within the Parking and Business Improvement Area;
3. 
Stock and bond brokerage offices, $95.00 per broker;
4. 
Theaters and bus depots, seven cents ($0.07) per square foot;
5. 
Every person conducting or carrying on any business, profession or occupation hereinafter enumerated shall pay an annual tax at the rate of $38.00 per person practicing his or her profession, and $19.00 for each non-professional in addition to the above. The enumerated businesses, professions and occupations are: Accountant; advertising agent; appraiser; artist; architect; assayer; attorney at law; auditor, bacteriologist; commission agent; chemist; certified public accountant; chiropodist; chiropractor; court reporter; civil, electrical, mining, chemical, structural, consulting or hydraulic engineer; dental technician; dentist; designer; illustrator or decorator; detective agency and/or private patrol; draftsman; drugless practitioner; electrologist; engineer; engraver; entomologist; geologist; illustrator or show card writer; insurance broker and agent; insurance or claims adjuster; interpreter; landscape gardener or architect; lapidary; masseuse; mercantile agency; mortician, naturopath, oculist; optician, optometrist; osteopath; photographer; physician; physicist; physiotherapist; piano tuner; public stenographer; real estate broker and agent; registered representative and investment advisor other than stock and bond broker; roentgenologist; scientist; sign painter; surgeon; surveyor; taxidermist; termite inspector; veterinarian; and every person conducting or carrying on the business of treating, curing administering to or giving treatments to the sick, wounded or infirm for the purpose of bringing about their recovery, by any method or pursuant to any belief, doctrine or system other than those hereinabove specifically named and charging a fee or compensation therefor;
6. 
All categories not otherwise provided for, 22 cents ($0.22) per square foot of gross floor area;
7. 
Hotels, residences, alleys, private parking and businesses engaged in auto repairing or servicing, warehousing and manufacturing, shall be exempt from the additional annual business tax, provided that the businesses last enumerated shall be subject to the additional tax for the portion of business area devoted to office space or retail sales in connection with the business;
B. 
The rates provided in subsection A above and in subsection B of Section 4.36.030, shall be reviewed at the end of each calendar quarter to ensure that the revenues provided by said rates shall be sufficient to effect the purposes enumerated herein. If, upon review, the rates, in whole or in part, are determined to be inadequate or excessive to accomplish the purposes enumerated herein, an adjusted schedule of rates shall be submitted to the City Council for adoption in accordance with Section 36061 of the California Streets and Highways Code.
(Ord. 3528 §1, 1972)
A. 
In instances where the tax is computed on the basis of square footage, for purposes of computation of the tax there shall be excluded unoccupied area and with respect to area occupied for a portion of the tax period there shall be excluded the portion of the area equal to the portion of the period during which the area was unoccupied.
B. 
For the purpose of computing the square footage on which the tax is computed for telephone and telegraph businesses, there shall be excluded in addition to the exclusions provided in subsection A, all areas occupied by telephone or telegraph equipment used in interstate commerce, and any area not clearly devoted to intrastate activities to the end that interstate commerce shall not be unreasonably burdened by the tax herein provided.
(Ord. 3528 §2, 1972)
Businesses within the combined zone of benefit which have gross sales transactions which are originated, negotiated and executed off the main business premises shall be designated "off-premises businesses" if at least 35% of such sales transactions are so consummated. Off-premises business shall be assessed on the basis of the gross sale transactions originated, negotiated or executed on the premises.
(Ord. 3528 §3, 1972)
The tax on savings and loan associations shall be based upon deposits as of the first day of January of each year. The tax shall be payable on or before January 15th; provided, that the taxpayer may elect to pay the tax in quarterly installments.
(Ord. 3463 §9, 1971)
Each business within the combined zone of benefit shall be entitled to a credit against the additional annual business tax representing the percentage of the required parking area which each such business provides. The credit for each business shall be limited to a maximum of 75% of the additional annual tax assessed for that business. For the purposes of computing the percentage credit, the area of required parking shall be equal to the gross floor area of the business. To qualify for the credit parking areas provided by businesses must be improved to the current standards of the City, be open to patrons of the business and shall be located within 250 feet of the business claiming the credit.
(Ord. 3463 §10, 1971)
During the period that no public parking facility is in operation in Assessor Block No. 321 (known as Parking Lot No. 2 Block) due to the construction of a public parking structure within that block, an exemption equal to 75% of the tax herein imposed shall be allowed for businesses within Assessor's Blocks Nos. 321 and 313 of the improvement area. This exemption is in recognition of the reduced benefits being received by those businesses during such construction period.
(Ord. 3463, 1971; Ord. 4515, 1988)
A. 
Except for taxes due under this chapter from November 16, 1970, through December 13, 1970, which amounts shall be due and payable at the same time as the tax imposed hereunder for the first calendar quarter of 1971, taxes shall be payable on or before the 15th day following the close of each calendar quarter, and shall be based upon the gross sales, square feet of floor area, gross deposits, or number of persons, as the case may be, for such preceding calendar quarter. Taxes shall be delinquent after the last day of the month which follows the end of a calendar quarter.
B. 
Payments shall be accompanied by returns, on forms provided by the Tax Collector. Each owner or operator of a business shall correctly fill in the return, sign the same and certify under penalty of perjury that the contents are true and correct.
C. 
If a person is not in business for a full calendar quarter and the tax is not based upon gross sales, the amount of tax shall be pro-rated according to the proportion of the quarter in which he or she was engaged in business.
D. 
Notwithstanding the foregoing provisions, if a person ceases to engage in business, the tax shall become due immediately and shall become delinquent 30 days thereafter.
(Ord. 3463 §12, 1971)
For failure to pay a tax on or before the delinquency date, the Tax Collector shall add a penalty of 10%, and he or she shall add an additional penalty of 10% at the end of each 30 day period thereafter; provided, that the amount of such penalty to be added shall in no event exceed 50% of the tax to which the penalty rates herein provided for have been applied.
(Ord. 3463 §13, 1971)
The uses to which the revenues received by this tax shall be put shall be the maintenance of vehicular off-street parking facilities heretofore or hereafter acquired, constructed and established by the City pursuant to the provisions of Chapter 10.68 of the Santa Barbara Municipal Code, the payment of principal and interest on bonds heretofore or to be hereafter issued of the Santa Barbara Vehicular Off-Street Parking Districts No. 1 and No. 2, and approximately to the extent that the tax to be levied and collected equals the loss of revenue from said public parking facilities by a provision of one and one-half (1-1/2) hours of free parking in each of said public parking facilities.
(Ord. 3463 §15, 1971)
The information furnished or secured pursuant to this chapter relative to gross sales or number of employees shall be confidential. Any willful or unwarranted disclosure or use of such confidential information by any officer or employee of the City constitutes a misdemeanor.
(Ord. 3463 §16, 1971)
The amount of any tax imposed by this chapter shall be deemed a debt to the City, and any person carrying on any business without paying a tax as herein required, shall be liable to an action in the name of the City in any court of competent jurisdiction, for the amount of the tax imposed on such business by this chapter, together with all penalties then due thereon, and the sum of $35.00, which, if judgment be recovered, shall be applied as attorney's fees for the plaintiff, and included and assessed as recoverable costs in the action.
(Ord. 3463 §17, 1971)
If any person fails or refuses to make within the time provided by this chapter, any report and remittance of the tax or any portion thereof required by this chapter, the Tax Collector shall proceed in such manner as he or she may deem best to obtain facts and information on which to base his or her estimate of the tax due. As soon as the Tax Collector procures such facts and information as he or she is able to obtain upon which to base the assessment of any tax imposed by this chapter and payable by any person who has failed or refused to make such report or remittance, he or she shall proceed to determine and assess against such person the tax and penalties provided for by this chapter. In case such determination is made, the Tax Collector shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States mail, postage prepaid, addressed to the person so assessed at his or her last known place of address. Such person may, within 10 days of the serving or mailing of such notice make application in writing to the Tax Collector for a hearing on the amount assessed. If application by the person for a hearing is not made within the time prescribed, the tax and penalties determined by the Tax Collector shall become final and conclusive and immediately due and payable. If such application is made, the Tax Collector shall give not less than five days' written notice in the manner prescribed herein to the person to show cause at the time and place fixed in said notice why said amount specified therein should not be fixed for such tax and penalties. At such hearing the person may appear and offer evidence why such specified tax and penalties should not be so fixed. After such hearing, the Tax Collector shall determine the proper tax to be remitted and shall thereafter give written notice to the person in the manner prescribed herein of such determination and the amount of such tax and penalties. The amount determined to be due shall be payable after 15 days unless an appeal is taken as provided in Section 4.36.170.
(Ord. 3463 §18, 1971)
Any person aggrieved by any decision of the Tax Collector with respect to the amount of such tax and penalties may appeal pursuant to the provisions of Section 1.30.050 of this code.
(Ord. 3463 §19, 1971; Ord. 5136, 1999)
It shall be the duty of every person liable for the payment to the City of any tax imposed by this chapter to keep and preserve for a period of three years all records as may be necessary to determine the amount of such tax as he or she may have been liable for, which records the Tax Collector shall have the right to inspect at all reasonable times.
(Ord. 3463 §20, 1971)
Any person violating any of the provisions of this chapter, or knowingly or intentionally misrepresenting to any officer or employee of the City any material fact relating to the tax herein imposed is guilty of a misdemeanor.
(Ord. 3463 §21, 1971)
The boundaries of the Parking and Business Improvement Area shall be the line designated on the map on file in the Office of the City Clerk, (20% CZB Boundary) and the area within that boundary shall constitute the Parking and Business Improvement Area.
(Ord. 3463 §23, 1971)
If any section, subsection, paragraph, subparagraph, sentence, clause or phrase of this chapter, or the application thereof to any person or circumstances, is for any reason held invalid, the validity of the remainder of this chapter, or the application of such provision to other persons or circumstances, shall not be affected thereby. The City Council declares that it would have adopted this chapter, and each section, subsection, paragraph, subparagraph, sentence, clause or phrase thereof irrespective of the fact that one or more sections, subsections, paragraphs, subparagraphs, sentences, clauses or phrases, or the application thereof to any person or circumstances, is held invalid.
(Ord. 3463 §24, 1971)