Municipal Code, Complete - City of Santa Barbara

C. GROSS FLOOR AREA. All of the usable 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. The Santa Barbara Parking and Business Improvement Area of 1991
established herein pursuant to the State Parking and Business Improvement Area Law of 1989. (Ord. 4719, 1991.)
4.37.030 Assessment Imposed - Zones Designated.
There is imposed upon all businesses within the Parking and Business Improvement Area of 1991 an assessment
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 assessment as provided by the Parking and Business
Improvement Area Law of 1989 including any amendments thereto.
Varying benefits will be derived by the different businesses lying within said improvement area, and the area is
therefore divided into zones according to the benefits received from the improvements and activities funded by the
improvement area assessments, each zone to be composed of and include all the businesses within the improvement
or activity area which will be benefitted in like measure. The proposed zones and the percentages of benefit within
each zone which is proposed to be used in computing the assessment herein provided are as follows:
ZONE A: Zone A includes all those businesses within the improvement or activity area which are marked 100 on
the map. The zone of charge percentage within said Zone A to be used in computing the assessment herein provided
is one hundred percent (100%).
ZONE B: Zone B includes those businesses within the improvement or activity area which are marked 40 on the
map. The zone of charge percentage within said Zone B to be used in computing the assessment herein provided is
forty percent (40%).
ZONE C: Zone C includes those businesses within the improvement or activity area which are marked 35 on the
map. The zone of charge percentage within said Zone C to be used in computing the assessment herein provided is
thirty-five percent (35%).
ZONE D: Zone D includes those businesses within the improvement or activity area which are marked 30 on the
map. The zone of charge percentage within said Zone D to be used in computing the assessment herein provided is
thirty percent (30%).
ZONE E: Zone E includes those businesses within the improvement or activity area which are marked 25 on the
map. The zone of charge percentage within said Zone E to be used in computing the assessment herein provided is
twenty-five percent (25%).
ZONE F: Zone F includes those businesses within the improvement or activity area which are marked 20 on the
map. The zone of charge percentage within said Zone F to be used in computing the assessment herein provided is
twenty percent (20%).
ZONE G: No assessment is imposed on businesses within the improvement activity areas which are shown as
below the 20% zone of charge. (Ord. 4719, 1991.)
4.37.040 Assessment Rates.
The rates of assessment imposed by this Chapter shall be as follows:
I. RETAIL-WHOLESALE, THEATER AND FITNESS FACILITIES ASSESSMENT RATES.
Group A. SMALL PURCHASES. Retail and/or wholesale businesses with an average sale of less than
twenty dollars ($20.00), fifty-six cents ($0.56) per hundred dollars ($100.00) of gross sales.
Group B. MEDIUM PURCHASES. Retail and/or wholesale businesses with an average sale between
twenty dollars and one hundred dollars ($20-100), twenty-nine cents ($0.29) per hundred dollars ($100.00) of gross
sales.
Group C. LARGE PURCHASES. Retail and/or wholesale businesses with an average sale of more than one
hundred dollars ($100.00), sixteen cents ($0.16) per one hundred dollars ($100.00) of gross sales.
Group D. THEATERS. Sixteen cents ($0.16) per one hundred dollars ($100.00) of gross sales.
Group E. FITNESS FACILITIES/HEALTH CLUBS. Twenty-nine cents ($0.29) per one hundred dollars
($100.00) of gross sales.
(As used in this subdivision (I), average sale is computed by dividing the total gross sales for the year by the
number of sales transactions).
II. FINANCIAL INSTITUTIONS. Banks, savings and loan associations, thrift institutions, credit unions and all
similar institutions, forty-eight cents ($0.48) per usable square foot.
III. STOCK AND BOND BROKERAGE OFFICES. Eighty-one dollars and thirty cents ($81.30) per broker.
IV. TRANSIT FACILITIES AND BUS DEPOTS. Six cents ($0.06) per usable square foot.
V. PROFESSIONALS. Every person conducting or carrying on any business, profession or occupation
hereinafter enumerated shall pay an annual assessment at the rate of thirty two dollars and fifty cents ($32.50) per
person practicing his profession, and sixteen dollars and thirty cents ($16.30) for each nonprofessional in addition to
the above. (The enumerated businesses, professions and occupations in subparagraph V shall be as described in Santa
Barbara Municipal Code Section 5.04.420 as presently enacted or hereinafter amended.)
78-2 rev. 6/30/10