Municipal Code, Complete - City of Santa Barbara

Sections:
4.42.010 Title and Establishment.
4.42.020 Definitions.
4.42.030 Improvement Area.
4.42.040 Businesses Subject to Tax.
4.42.050 Tax Rates and Due Dates.
4.42.010 Title and Establishment.
Chapter 4.42
OLD TOWN BUSINESS
IMPROVEMENT AREA TAX
4.42.060 Disputes, Late Payment Penalties
and Collections.
4.42.070 Uses.
4.42.080 Severability.
4.42.090 Suspension of Collection of Taxes.
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.)
4.42.020 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. 3868 §1, 1976.)
4.42.030 Improvement Area.
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.)
4.42.040 Businesses Subject to Tax.
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 §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. 3941 §1, 1978; Ord. 3868 §1, 1976.)
4.42.050 Tax Rates and Due Dates.
(a) Tax Rates.
1. Businesses located within the Business Improvement Area delineated in §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 subsections a. and b. above, when more than one (1) type of business is conducted at the
same address, the owner shall pay a tax equal to the business tax imposed by §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 subsections a. and b. above, when multiple business taxes are imposed by Chapter 5.04 on
businesses operated by one (1) owner at different addresses, the owner shall pay a tax equal to the business tax
imposed by §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.
82 rev. 1/4/94