DIVISION 18. PARKING 31500-36745›PART 5. PARKING AND BUSINESS IMPROVEMENT AREA LAW OF 1965 36000-36081›CHAPTER 3. Classification of Businesses 36040-36041
§ 36040
California Streets and Highways Code · 2026-09 edition · updated 2026-10-03 · California
For purposes of the tax or additional tax to be imposed pursuant to this part, the city council may make a reasonable classification of businesses, giving consideration to various factors, including the degree of benefit received from parking only.
(Amended by Stats. 1967, Ch. 1175.)
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