Chapter 5.26
BUSINESS IMPROVEMENT AREA TAX
Sections:
5.26.020 Boundaries established.
5.26.060 Business improvement area fund – Created.
5.26.070 Business improvement area fund – Expenditure.
5.26.080 Advisory committee – Establishment and purpose.
5.26.010 Council findings.
The Council finds and determines that public convenience and necessity require the establishment of the proposed parking and business improvement area and said area is hereby established. (Ord. 275 § 6, 1969)
5.26.020 Boundaries established.
The boundaries of the parking and business improvement area established herein are as set forth and described in “Exhibit A,” dated July 1983, attached to the ordinance codified in this section, and incorporated herein by this reference. (Ord. 411, 1983; Ord. 275 § 7, 1969)
5.26.030 Special tax payment.
The businesses in the area established by this chapter shall be subject to a special business license tax payable at the same time and in the same manner as the annual license fees established by this title, except that prorating shall be made as of the first day of the month on a monthly basis. (Ord. 275 § 8, 1969)
5.26.040 Special tax – Rate.
The rate of tax shall be $18.00 per year for each parking space required by MSMC 15.44.050, or any successor provision which specifies the number of required off-street parking spaces. (Ord. CCO-96-07 § 39, 1996; Ord. CCO-91-03, 1991; Ord. 272 § 9, 1969)
5.26.050 Revenue uses.
The uses and purposes to which the revenue to be raised under MSMC 5.26.040 shall be put are any one or more of the following:
(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. (Ord. 275 § 10, 1969)
5.26.060 Business improvement area fund – Created.
There is to be created a special fund designated as the “business improvement area fund” into which all revenues derived from taxes under this chapter, less cost of collection, shall be placed and such funds shall be used only for the purposes specified in MSMC 5.26.050. (Ord. 275 § 11, 1969)
5.26.070 Business improvement area fund – Expenditure.
The Council may annually approve a budget to include an estimate of expenditures to be made from the “business improvement area fund” to carry out the purposes of the area and may contract with the Mt. Shasta Chamber of Commerce for the expenditure of such funds. (Ord. 275 § 12, 1969)
5.26.080 Advisory committee – Establishment and purpose.
The Council shall establish an advisory committee for the sole purpose of advising the Council, making recommendations on the operation and extent of the parking and business improvement area, and the methods and ways in which the revenue derived from the special business license tax imposed by this chapter shall be used within the scope of the purposes set forth in MSMC 5.26.050, and performing such other powers and duties as the Council may determine. The advisory committee shall consist of five or more members to be appointed by the Council from among persons who have businesses within the area and who pay taxes under this chapter. The members shall serve at the pleasure of the City Council. (Ord. 275 § 13, 1969)