California Streets and Highways Code 36062 – The tax need not be imposed on different classes, established …
The tax need not be imposed on different classes, established pursuant to Chapter 3 (commencing with Section 36040) of the business on the same basis or at the same rate; provided, however, that the tax imposed for the purpose of the acquisition, construction or maintenance of parking facilities for the benefit of the area shall be imposed on the basis of benefit determined by the city council after giving consideration to the total cost to be recovered from the businesses upon which the tax is to be imposed, the total area within the boundaries of the parking and business improvement area, the assessed value of the land and improvements within the area, the total business volume generated within the area, and such other factors as the city council may find and determine to be a reasonable measure of such benefit.
(Amended by Stats. 1967, Ch. 1175.)
Terms Used In California Streets and Highways Code 36062
- area: as used in this part means an area designated as provided in this part. See California Streets and Highways Code 36001
- Business: as used in this part means all types of business, including professions. See California Streets and Highways Code 36002
- City: includes "city and county" and "incorporated town. See California Streets and Highways Code 15
- Construction: includes :
California Streets and Highways Code 29
- maintenance: includes any of the following:
California Streets and Highways Code 27