Municipal Code, Complete - City of Santa Barbara

Sections:
4.36.010 Area Established.
4.36.020 Definitions.
4.36.030 Tax Imposed - Zones Designated.
4.36.040 Tax Rates.
4.36.050 Exclusions.
4.36.060 Off-premises Businesses.
4.36.070 Savings and Loan Associations.
4.36.080 Credit Against Additional Annual
Business Tax.
4.36.090 Exemptions Within Blocks 321 and
313.
4.36.100 Payment When.
4.36.010 Area Established.
Chapter 4.36
PARKING AND BUSINESS
IMPROVEMENT AREA TAX
4.36.110 Failure to Pay Tax - Penalty.
4.36.130 Use of Revenues.
4.36.140 Information Confidential.
4.36.150 Tax Deemed Debt to City.
4.36.160 Failure to Pay Tax - Determination
of Tax Due.
4.36.170 Appeal.
4.36.180 Records - Inspection.
4.36.190 Violation.
4.36.200 Enforcement.
4.36.210 Boundaries.
4.36.220 Severability.
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.)
4.36.020 Definitions.
As used in this chapter:
(a) "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;
(b) "Business" means professions, trades and occupations and all and every kind of calling carried on for profit
or livelihood;
(c) "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;
(d) "Improvement area" or "area" means the Parking and Business Improvement Area established herein
pursuant to the Parking and Business Improvement Area Law of 1965. (Ord. 3463 §1, 1971.)
4.36.030 Tax Imposed - Zones Designated.
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.
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 one hundred percent (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 forty percent (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 thirty-five percent (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 thirty percent (30%).
74 rev. 3/31/95