California · Streets and Highways Code - SHC
SHC §36000: The purpose of this part is to authorize cities to impose a tax on businesses within a parking and business improvement area which is in addition to the general business license tax, if any, in the ci
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The purpose of this part is to authorize cities to impose a tax on businesses within a parking and business improvement area which is in addition to the general business license tax, if any, in the city, and to use such proceeds for the following purposes: (a) The acquisition, construction or maintenance of parking facilities for the benefit of the area. (b) Decoration of any public place in the area. (c) Promotion of public events which are to take place on or in public places in the area. (d) Furnishing of music in any public place in the area. (e) The general promotion of retail trade activities in the area.
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