Municipal Code, Complete - City of Santa Barbara

Sections:
4.38.010 Title and Establishment.
4.38.020 Definitions.
4.38.030 Improvement Area.
4.38.040 Businesses Subject to Tax.
4.38.050 Tax Rates and Due Dates.
4.38.010 Title and Establishment.
Chapter 4.38
BUSINESS IMPROVEMENT AREA TAX
4.38.060 Disputes, Late Payment Penalties
and Collections.
4.38.070 Uses.
4.38.080 Severability.
4.38.090 Suspension of Collection of Taxes.
The tax imposed by this chapter shall be known as the "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. 8141, dated November 4, 1975, entitled, "A Resolution of the Council of the City of Santa
Barbara Declaring Its Intention to Establish a 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 November 18, 1975, at 2:00 p.m. in the Council Chambers, City Hall, Santa Barbara, California.
The intention to alter the boundaries of the Business Improvement Area is set forth in Resolution No. 8288, dated
September 21, 1976, entitled "A Resolution of the Council of the City of Santa Barbara Declaring Its Intention to
Expand the Present Boundaries of the Business Improvement Area in the City of Santa Barbara Pursuant to the
Parking and Business Improvement Area Law of 1965". A hearing on said amendment of the Business Improvement
Area was held on October 5, 1976, at 2:00 p.m., in the Council Chambers, City Hall, Santa Barbara, California. (Ord.
3867, 1976; Ord. 3811, 1975.)
4.38.020 Definitions.
Words used in this chapter shall be defined as set forth in Chapter 5.04 of the Santa Barbara Municipal Code
unless the context requires a different meaning. (Ord. 3811, 1975.)
4.38.030 Improvement Area.
The Business Improvement Area is the area within the area bounded by Anacapa, Chapala, Micheltorena and
Ortega Streets and the businesses fronting the area bounded by said streets and businesses fronting on the
intersections of said streets except that the area south of the centerline of Ortega Street is not included. (Ord. 3867,
1976; Ord. 3811, 1975.)
4.38.040 Businesses Subject to Tax.
Every business subject to Section 5.04.390, Classification "A", of the business tax is subject to and shall pay the
tax established by this Chapter. (Ord. 3811, 1975.)
4.38.050 Tax Rates and Due Dates.
(a) Tax Rates.
(1) For businesses subject to Section 5.04.390, Classification "A" for the entire or a portion of the preceding
calendar year, the annual tax imposed by this chapter shall be the same amount required to be paid during the
preceding year by each such business pursuant to Section 5.04.390, Classification "A" of the Santa Barbara Municipal
Code.
(2) For each new business, the tax for the remainder of the calendar year shall be the amount required to be
paid under the business tax of Section 5.04.390, Classification "A", divided by 12 and multiplied by the number of
months in said calendar year.
For purposes of this section, the number of months to be counted in determination of the tax for a portion of a
calendar year shall be determined by counting as the first month the month during which the business permit is issued
under Chapter 5.04 of the Santa Barbara Municipal Code.
(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 1 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 business tax imposed by Chapter 5.04 is
due. (Ord. 3811, 1975.)
4.38.060 Disputes, Late Payment Penalties and Collections.
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. 3811, 1975.)
79 rev. 3/31/92