Chapter 5.08
BUSINESS IMPROVEMENT AREA1
Sections:
5.08.040 Additional license tax – Businesses subject.
5.08.050 Additional license tax – Levy.
5.08.060 Additional license tax – Collection.
5.08.070 Exemption and voluntary contribution.
5.08.010 Authority.
This chapter is adopted pursuant to the authority of the “Parking and Business Improvement Area Law of 1965,” being Section 36000 of the Streets and Highways Code of the state. [1937 Code § 152.1.]
5.08.020 Designation.
There is created and established a parking and business improvement area designated as “business improvement area of the city,” hereinafter for brevity and convenience sometimes referred to as “area.” [1937 Code § 152.2.]
5.08.030 Description.
A description of the exterior boundaries of the business improvement area of the city is on file in the office of the city clerk, marked Exhibit “A” and incorporated in this chapter as though fully set forth herein. [1937 Code § 152.3.]
5.08.040 Additional license tax – Businesses subject.
All businesses within the boundaries of the “area” not exempt by the law shall be subject to the provisions of the additional tax imposed by this chapter. [1937 Code § 152.4.]
5.08.050 Additional license tax – Levy.
An additional levy of business license tax on businesses conducting their activities in the “area” which is in addition to the ordinary business license tax imposed on such businesses by Chapter 5.04 PMC is imposed. Such additional levy of business license tax shall be fixed and determined as follows:
Every person conducting, carrying on or managing any business within the “area” who is subject to a business license tax as set forth in Chapter 5.04 PMC shall pay an additional tax otherwise payable under Chapter 5.04 PMC, payable as follows: 25 percent of the business license tax otherwise payable with a minimum of $25.00 per business license due and payable on the first day of January, 1972. [1937 Code § 152.5.]
5.08.060 Additional license tax – Collection.
Collection of the additional license tax imposed by this chapter shall be made at the same time and in the same manner as the ordinary business license tax of the city under the provisions of Chapter 5.04 PMC, and such tax shall be computed in the manner provided in Chapter 5.04 PMC for each business and according to the schedule set forth therein. [1937 Code § 152.6.]
5.08.070 Exemption and voluntary contribution.
Any business, person and institution located within the “area” which is exempt from the payment of the ordinary business license tax of the city by reason of the provisions of the United States or state Constitutions is not to be taxed under this chapter but may make a voluntary contribution to the city. Such contribution shall be used for the purposes as provided in this chapter. [1937 Code § 152.7.]
5.08.080 Proposed uses.
Uses to which the proceeds from the additional tax revenue realized from the additional levy of license tax imposed by this chapter shall be put are:
A. Decoration of any public place in the “area”;
B. Promotion of public events which are to take place on or in the “area”;
C. Furnishing of music in any public place in the “area”;
D. The general promotion of retail trade activities in the “area.” [1937 Code § 152.8.]
5.08.090 Advisory board.
For the purpose of advising the city council and making recommendations as to how the revenue derived from the additional levy of license tax imposed in this chapter shall be used within the scope of the purposes set forth in PMC 5.08.080 and to have and perform such other powers and duties as the council may determine, the council may, in its discretion, create an advisory board appointed by the city council consisting of the membership to be determined by the city council, or the city council may appoint an existing advisory board or commission for this purpose. Such advisory board or commission may be changed from time to time as determined by the city council. The board of directors of the Pittsburg Chamber of Commerce is designated as the “advisory board” for purposes of this section. [1937 Code § 152.9.]
For statutory provisions regarding the establishment of a business improvement area, see Streets and Highways Code § 36000 et seq.