The tax imposed by this chapter shall be known as the "Old Town
Business Improvement Area Tax." 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, a business improvement area
is hereby established. The intention to establish the improvement
area is set forth in Resolution No. 8277, dated September 7, 1976,
entitled "A Resolution of the Council of the City of Santa Barbara
Declaring Its Intention to Establish a Second Business Improvement
Area in the City of Santa Barbara Pursuant to the Parking and Business
Improvement Area Law of 1965." A hearing on formation of said Business
Improvement Area was held on October 5, 1976, at 2:00 p.m. in the
Council Chambers, City Hall, Santa Barbara, California.
(Ord. 3868 §1, 1976)
Words used in this chapter shall be defined as set forth in Chapter 5.04 unless the context requires a different meaning.
(Ord. 3868 §1, 1976)
The Business Improvement Area is the area within the area bounded
by Anacapa, Chapala, Gutierrez and Ortega Streets and businesses fronting
on the area bounded by said streets and businesses fronting the intersections
of said streets, except that the area north of the centerline of Ortega
Street is not included.
(Ord. 3868 §1, 1976)
Every business subject to a business tax under Chapter 5.04 of the Santa Barbara Municipal Code, except those subject to the business tax imposed by Section 5.04.400, and having a place of business within the area is subject to and shall pay the tax established by this chapter.
(Ord. 3868 §1, 1976; Ord. 3941 §1, 1978)
A.
Tax
Rates.
1.
Businesses located within the Business Improvement Area delineated in Section 4.42.030 shall be subject to the following business improvement area tax:
a.
Every business located on State Street shall pay a tax equal to 100% of the business tax imposed by Chapter 5.04 of the municipal code, not to exceed $125.00 per year.
b.
Every business not located on State Street shall pay a tax equal to 75% of the business tax imposed in Chapter 5.04 of the municipal code, not to exceed $125.00 per year.
c.
Subject to paragraphs (a) and (b) above, when more than one type of business is conducted at the same address, the owner shall pay a tax equal to the business tax imposed by Section 5.04.390 of the municipal code, or, if no such tax is imposed, a tax equal to the highest business tax imposed by Chapter 5.04 on a business conducted at the address, not to exceed $125.00 per year.
d.
Subject to paragraphs (a) and (b) above, when multiple business taxes are imposed by Chapter 5.04 on businesses operated by one owner at different addresses, the owner shall pay a tax equal to the business tax imposed by Section 5.04.390 at each address, or, if no such tax is imposed, a tax equal to the highest tax imposed by Chapter 5.04 at each address, not to exceed $125.00 per year at each address.
2.
For
each new business, the tax for the remainder of the calendar year
shall be the amount required to be paid under paragraph 1 of this
subsection divided by 12 and multiplied by the number of months remaining
in said calendar year.
B.
Due Dates. The annual tax imposed by this chapter for all businesses doing business during all or part of the preceding calendar year shall be due and delinquent after February 1st of each year. For all new businesses the tax for the remainder of the calendar year shall be due at the same time the annual tax imposed by Chapter 5.04 is due.
(Ord. 3868 §1, 1976; Ord. 3941 §2, 1978)
Disputes as to amount shall be resolved, penalties for late payment shall be imposed and collection shall be effected at the same rates and utilizing the same methods established under Chapter 5.04 of the Santa Barbara Municipal Code.
(Ord. 3868 §1, 1976)
The funds collected pursuant to this tax shall be utilized for
the following purposes which may include payment of costs to the City
for administration of this chapter:
A.
Decoration
of any public place in the area.
B.
Promotion
of public events which are to take place in or on public places in
the area.
C.
Furnishing
of music in any public place in the area.
D.
The
general promotion of retail trade activities in the area.
(Ord. 3868 §1, 1976)
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.
(Ord. 3868 §1, 1976)
Except for collection of delinquent taxes under Chapter 4.42, collection of taxes under Chapter 4.42 shall be suspended after the ordinance first enacting Chapter 4.43 is effective and for as long as charges can lawfully be collected in the Old Town Parking and Business Improvement Area pursuant to Chapter 4.43. If the collection of such charges is enjoined or determined to be invalid by any court of competent jurisdiction, said suspension of taxes collected under Chapter 4.42 shall automatically terminate.
(Ord. 4394, 1986)
