There is established a parking and business improvement area, which shall be known as the "parking and business improvement area of the city of Marysville," hereinafter referred to as the "area" for brevity and convenience.
(Ord. 807 § 2, 1971)
The authorized uses to which the additional revenue shall be put are as follows:
(a) 
The acquisition, construction or maintenance of parking facilities for the benefit of the area;
(b) 
Decoration of any public place in the area;
(c) 
Promotion of public events which are to take place on or in public places in the area;
(d) 
Furnishing of music in any public place in the area;
(e) 
The general promotion of retail trade activities in the area.
(Ord. 807 § 3, 1971)
A description of the boundaries of the area, including the designation of separate benefit zones, is contained in Section 5.44.060 and shown upon a map which is known as Exhibit "A," on file in the office of the city clerk and made a part hereof.
(Ord. 807 § 4, 1971; Ord. 865 § 1, 1976)
There may be imposed an additional levy of business license tax on businesses conducting their activities within the area, which would be in addition to the general business license tax imposed upon such businesses. Such additional tax would be imposed at the rates prescribed in any ordinance establishing such additional levy of business license tax for the businesses located within each of the benefit zones of the area, regardless of whether the business is taxed upon a flat rate or gross receipts or other basis under the other provisions of this title.
(Ord. 807 § 5, 1971; Ord. 1033 § 1, 1985)
(a) 
As used in this chapter, "area" includes all the property located within the limits of the city of Marysville, county of Yuba, state of California.
(b) 
"Business"
as used in this chapter means all types of businesses, except retail businesses defined in subsection (c) of this section, that are subject to the general business license tax imposed by Title 5 of this code.
(c) 
As used in this chapter, "retail business" means every business which makes any retail sale or sales of tangible personal property, and every person engaged in the business of making retail sales at auction of tangible personal property owned by the person or others. In addition, said term includes every person engaged in the business of making sales for storage, use, or other consumption, or in the business of making sales at auction of tangible personal property owned by the person or others for storage, use, or other consumption. Notwithstanding any provision in this section, a person or business shall not be deemed to be a "retail business" for purposes of this chapter unless at least fifty percent of said person's or business's gross receipts are from retail sales (as defined in subsection (d) of this section).
(d) 
"Retail sale"
as used in this chapter means a sale for any purpose other than resale in the regular course of business in the form of tangible personal property.
(e) 
As used in this chapter, "Zone One" includes the following: beginning at the intersection of 7th Street and E Street, as shown upon the official map of the city, approved March 22, 1856, and now on file in the office of the county recorder of the county of Yuba, state of California; thence southerly along the centerline of E Street to a point where said E Street intersects the centerline of the city levee; thence in an easterly direction along the centerline of said levee to a point where the centerline of C Street intersects said levee; thence northerly along the centerline of C Street to the intersection of the centerline of C Street and the centerline of 7th Street; thence westerly along the centerline of 7th Street to the point of beginning.
(f) 
As used in this chapter, "Zone Two" includes all property located within the city of Marysville, county of Yuba, state of California, excepting therefrom the property described in Zone One.
(Ord. 807 § 6, 1971; Ord. 865 § 2, 1976)
Any business, person or institution located in the area, which is exempt from the payment of the ordinary business license tax of the city by reason of the provisions of the United States or California Constitutions, is not taxed under this chapter but may make a voluntary contribution to the city. Such contributions shall be used for the purposes provided in this chapter.
(Ord. 807 § 8, 1971)
The city council, by ordinance, may modify the provisions of this chapter and may disestablish the area after adopting a resolution of intention to such effect. Such resolution shall describe the proposed change or changes, or indicate that it is proposed to disestablish the area, and shall state the time and place of a hearing to be held by the city council to consider the proposed action.
If businesses in the area that pay a majority of the additional levy of business license tax imposed pursuant to this chapter file a petition with the city clerk requesting the council to adopt a resolution of intention to disestablish the area, the council shall adopt such resolution and act upon it as hereinafter provided. Signatures on such petitions shall be those of a duly authorized representative of businesses in the area; and the petition shall be filed with the city clerk within six weeks of the date on which the first signature was affixed.
The city clerk shall cause such resolution to be published at least once in the official newspaper of the city, and shall also mail a complete copy thereof, postage prepaid, to each business in the area, or, if it is proposed to enlarge the boundaries of the area, to each business in the area as it is proposed to be enlarged. Such publication and mailing shall be completed at least thirty days prior to the date of the hearing.
In the event the resolution proposes to modify any of the provisions of this chapter, including changes in the existing benefit zones, or in the existing boundaries of the area, such proceedings shall terminate if protest is made by businesses in the area, or in the area as it is proposed to be enlarged, which pay a majority of the general business license tax.
In the event the resolution proposes disestablishment of the area, the city council shall disestablish the area, unless, at such hearing, protest against disestablishment is made by businesses in the area which pay a majority of the additional levy of business license tax hereunder.
At the hearing, the city council shall hear all protests and receive evidence for and against the proposed action; shall rule upon all protests, their determination in this regard being final; and may continue the hearing from time to time.
(Ord. 807 § 9, 1971; Ord. 1033 § 3, 1985)
The city council shall have sole discretion as to how the revenue derived from the tax is to be used within the scope of the above purposes: however, the city council may appoint existing advisory boards or commissions to make recommendations as to its use, or the council may create a new advisory board or commission for the purpose.
(Ord. 807 § 10, 1971)
The collection of any additional tax levied hereunder shall be made at the same time and in the same manner as the general business license tax.
A special tax fund shall be created, known as the "parking and business improvement area fund," and the collections of any additional tax shall be deposited or redeposited in such fund.
(Ord. 807 § 11, 1971; Ord. 1033 § 4, 1985)