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Earlier editions: 2026-09

Title 5 — BUSINESS LICENSES AND REGULATIONS›Chapter 5.05 — BUSINESS TAXES

Fremont Municipal Code Art. III Niles Parking and Improvement Area

Fremont Municipal Code · 2026-10 edition · updated 2026-10-05 · Fremont

Cite as: Fremont Municipal Code Article III · Text as of 2026-10-05

5.05.340 Authority.

This chapter is adopted pursuant to the authority of the “Parking and Business Improvement Area Law of 1965” (Cal. Sts. & High. Code Division 18, Part 5, Chapter 1, Sections 36000 et seq.). (Ord. 1283 § 4, 10-17-78. 1990 Code § 5-6100.)

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5.05.350 Designation.

There is hereby created and established a parking and business improvement area to be known and designated as the “Niles parking and improvement area of the city of Fremont,” hereinafter sometimes referred to as “area.” (Ord. 1283 § 4, 10-17-78. 1990 Code § 5-6101.)

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5.05.360 Benefit zones.

Based upon the degree of benefit derived from the purpose of this chapter, two separate benefit zones hereby are established within the Niles parking and improvement area of the city of Fremont, to be known as “benefit zone I” and “benefit zone II.” (Ord. 1283 § 4, 10-17-78. 1990 Code § 5-6102.)

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5.05.370 Description of area and zones.

A description of the boundaries of the Niles parking and improvement area of the city of Fremont is as follows:

Benefit Zone I: Beginning at the northwest corner of Lot 19, Block E, as said lot and block are shown on the map of subdivision of Blocks E, F and G, Mary E. Mortimer Addition to Niles, filed in Book 24 of Maps at page 60, Alameda County Records; thence southerly along the westerly line of said Lot 19 extended south 15.45 feet west 331.78 feet to the southwest corner of Lot 4, Block G; thence easterly along the southerly lines of Lots 4 and 13, Block G, to the southeast corner of said Lot 13; thence easterly along the southerly lines of Lots 7 through 12 of Block 47, Lots 1 through 12 of Block 56, Lots 1 through 12 of Block 57, and Lots 1 through 8, Block 66 of the Official Map of the Town of Niles filed in Book 6 of Maps at page 36, Alameda County Records, to the southeast corner of said Lot 8, Block 66 of said Official Map of Town of Niles; thence northerly three hundred (300) feet more or less along the easterly line of said Lot 8 extended to its intersection with the southerly right-of-way line of the Southern Pacific Railroad; thence westerly to the northwest corner of said Lot 19, Block E, map of subdivision of Blocks E, F and G, Mary E. Mortimer Addition to Niles, the point of beginning.

Benefit Zone II: The following parcels and/or areas are included within Benefit Zone II of the Niles Parking and Business Improvement Area:

(a) Lots 13 through 18, Block E, map of subdivision of Blocks E, F and G, Mary E. Mortimer Addition to Niles.

(b) Lots 1, 2 and 3, Block G, map of subdivision of Blocks E, F and G, Mary E. Mortimer Addition to Niles.

(c) Lots 13, 14 and 15, Block 56, Official Map of Town of Niles.

(d) Lots 13, 14, 22, 23 and 24, Block 57, Official Map of Town of Niles.

(e) Lots 27 and 28, Block 66, Official Map of Town of Niles.

(f) Beginning at the southeast corner Lot 8, Block 66 of said Official Map of Town of Niles; thence easterly along the southerly lines of Lots 9 through 14, Block 66 to the southeast corner of said Lot 14; thence northerly along the easterly line of said Lot 14 extended to the southerly line of the Southern Pacific Railroad, said line also being the northerly property line of Assessor’s Parcel No. 507-150-1-2; thence northwesterly and westerly along said southerly right-of-way line of the Southern Pacific Railroad to a point of intersection with the northerly extension of the easterly line of said Lot 8, Block 66 of the Official Map of the Town of Niles; thence southerly along said extension of the easterly line of Lot 8 to the point of beginning.

For purposes of graphic illustration, the boundaries of said area and benefit zones are shown on that certain map entitled “Niles Parking and Improvement Area of the City of Fremont” on file with the city clerk of the city of Fremont. (Ord. 1283 § 4, 10-17-78. 1990 Code § 5-6103.)

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5.05.380 Additional levy of business tax.

An additional rate or levy of business license tax (business tax) on businesses conducting their business activities in the area, which is in addition to the regular business tax imposed upon such businesses by this chapter, is hereby imposed as follows:

(a) Benefit zone I: An additional rate or levy equal to 100 percent of the regular business tax;

(b) Benefit zone II: An additional rate or levy equal to 50 percent of the regular business tax;

(c) Exemptions:

(1) The following businesses shall be entirely exempt from the additional rate or levy: contractors, auto repair shops, car washes and janitorial services;

(2) Rental of multiple dwellings (apartments) shall be subject to 50 percent of the rate or levy otherwise imposed in the benefit zone;

(3) All businesses exempt by law from payment of a business tax pursuant to this chapter. (Ord. 1283 § 4, 10-17-78. 1990 Code § 5-6104.)

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5.05.390 Definitions and classifications.

The definitions and classifications of businesses set forth in this chapter shall be determined by the definitions and classifications as set forth in this chapter. (Ord. 1283 § 4, 10-17-78. 1990 Code § 5-6105.)

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5.05.400 Collection of additional tax.

All businesses within the boundaries of the area, not exempt by law, shall be subject to the provisions of the additional business tax imposed by this chapter. The collection of the additional business tax imposed by this chapter shall be made at the same time and in the same manner as the regular business tax under the provisions of this chapter, and such tax shall be computed in the manner provided in this chapter for each such business (subject to the provisions of Section 5.05.390), and shall be due and payable and subject to the penalties provided in this chapter. (Ord. 1283 § 4, 10-17-78. 1990 Code § 5-6106.)

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5.05.410 Voluntary contribution.

Any business, or other person, including any business which is exempt from payment of a regular business tax under this chapter, or is exempt from payment of an additional business tax under this chapter, may make a voluntary contribution to the city to be used for the purposes of this chapter. (Ord. 1283 § 4, 10-17-78. 1990 Code § 5-6107.)

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5.05.420 Proposed use – Parking lot.

The use to which the revenue received by the city from the additional business tax imposed by this chapter shall be put is the maintenance of parking facilities (a parking lot) for the benefit of the area, including annual administrative costs incurred in connection with such maintenance not exceeding 20 percent of said revenues received in any calendar year. (Ord. 1283 § 4, 10-17-78. 1990 Code § 5-6108.)

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