Fresno Municipal Code Art. 13 Business Licenses—business Improvement Areas

The title of this article shall be the Business Improvement Areas Ordinance of the City of Fresno.

(Added Ord. 71-123, 1972).

(a) In General. Unless the particular provision or the context otherwise requires, the definitions and provisions contained in this section shall govern the construction, meaning, and application of words or phrases shall govern the construction, meaning, and applications of words and phrases is otherwise specifically defined in this section, the definitions and provisions contained in Article 2 of Chapter 1 of this Code shall also govern the construction, meaning, and application of words and phrases used in this article. The definition of each word or phrase shall constitute, to the extent applicable, the definition of each word or phrase which is derivative from it, or from which it is a derivative, as the case may be.

(b) Specific. (Reserved)

(Added Ord. 71-123, 1972).

(a) urpose. The purpose of this article is to implement and place into effect the Parking and Business Improvement Law of 1965 (Streets and Highways Code Sec. 36000, et seq.), hereinafter called "the Act."

(b) Ordinance. The Council may establish a Business Improvement Area by adoption of an ordinance pursuant to Chapter 2 of the Act and this article.

(Added Ord. 71-123, 1972).

(a) Imposition. There is hereby imposed on all businesses within a Business Improvement Area a special business license tax in addition to the business license tax imposed by Article 12 of Chapter 7 of this Code and in addition to any and all other taxes imposed by any other ordinances of the city.

(b) Computation. Taxes imposed by this chapter shall be computed as provided in the ordinance which establishes the Business Improvement Area and shall be paid, and returns made, in the same manner and the same time as business license fees under Chapter 7 of this Code. Whenever a business is susceptible to more than one business classification under Chapter 7 of this Code, or under any classification established by an ordinance establishing a Business Improvement Area, the applicable rate and classification shall be used to produce the greatest additional tax. Definitions and classifications of businesses shall be as determined under the provisions of Chapter 7 of this Code.

(c) Refusal to Pay. No person shall fail or refuse to pay any tax imposed by this article, and all civil and criminal penalties and interest and delayed payment penalties provided for in Chapter 7 of this Code shall apply to the taxes imposed by this article, including revocation or suspension of a business license.

(d) Voluntary Contribution. Any business which is exempt from the payment of this tax by reason of the provisions of the Constitution of the United States or the State of California, or an ordinance of the city, or whose place of business is outside of the particular Business Improvement Area may make a voluntary contribution to the city for the fund for said area for the purposes provided herein.

(Added Ord. 71-123, 1972).

(a) Purposes. The purposes for which the taxes imposed and collected pursuant to this article shall be used are as established by the ordinance establishing a particular Business Improvement Area and are limited to any one or more of the following:

(1) Decoration of any public place in the particular Area;

(2) Promotion of public events which are to take place in the Area.

(3) The general promotion of retail trade activities in the Area.

(b) Fund. There is hereby established, for each of such Business Improvement Areas, a special fund designated as "Business Improvement Area No. _____ Fund" into which shall be placed all revenues derived from taxes and contributions under this article for the benefit of the particular Business Improvement Area, and such fund shall be used only for the purposes specified above, in the manner provided in the budget approved therefor by the Council.

(c) Budget. The Council shall annually approve a budget to include an estimate of expenditures to be made from the particular Business Improvement Area fund to carry out the purposes hereinabove enumerated.

(d) Who May Operate. The Council shall designate, in the resolution or ordinance approving said budget, that the city, in whole or in part, or any private person or private organization, in whole or in part, may receive and expend the funds as provided in said budget, provided there is a proper accounting for such expenditures, conducted to the satisfaction of the Controller.

(e) Committee. For the purpose of drafting a proposed budget and consulting with and advising the Council thereon and making recommendations on the operation and extent of the Business Improvement Area and the methods and ways in which the area funds might be used within the scope of the purposes set forth above, and for performing such other powers and duties as the Council may determine, a "Business Improvement Area Number _____ Advisory Committee" is hereby established for each Business Improvement Area, the composition of the committee to be established in the ordinance of the Council establishing the particular Business Improvement Area. The members of the committee may be designated in said ordinance, in a resolution, or by Council order, as may be from time to time necessary to fill vacancies. (Added Ord. 71-123, 1972; Am. Ord. 77-28, § 1, eff. 4-17-77).

Any person aggrieved by any decision of the Controller may appeal to the Business Improvement Tax Review Committee by filing a notice of appeal with the Controller within fifteen days of the serving or mailing of the notice of the decision. The Controller shall fix a time and place for hearing such appeal as prescribed by the Business Improvement Tax Review Committee and its rules and regulations and shall give the appellant ten days' notice of the time and place of hearing. (Added Ord. 72-110, 1972).

A Business Improvement Tax Review Committee is hereby created. It shall be composed of the Mayor, the Chief Administrative Officer, and the City Attorney and an authorized representative of the Business Improvement Area Advisory Committee who shall serve as a non-voting member. The committee shall select from its members a chairman who shall serve at its pleasure. Any member of the committee may deputize in writing filed with the committee any member of his office or, in the case of the Mayor, a member of the Council, to serve in his place on such committee for such period or in such hearing as he may desire. A majority of the members of the committee shall constitute a quorum. The committee shall keep a record of its transactions. The committee shall be deemed to be in the office of the Chief Administrative Officer, shall meet and keep its files in his office and all filing with the committee relating to appeals, or otherwise, shall be made at such office. Neither the members of the committee, nor the persons deputized to serve in their places, shall receive any compensation as such members or acting members for their services on the committee.

The committee shall have power and it shall be its duty:

(1) To hear and determine appeals of orders or decisions of the Controller made upon his determination of tax. The committee may affirm, modify, or reverse such orders or decisions or dismiss the appeals therefrom, as may be just, and shall prescribe such forms, rules, and regulations relating to appeals as it may deem necessary. In the review of the decision or order, the committee may take such evidence and make such investigation as it may deem necessary. It shall give notice of its determinations and shall file a copy of each such determination with the Controller with certification thereon of the date of service thereof. Such determination shall become final ten days thereafter and shall thereupon become due and payable, subject to interest and penalties, and enforceable by the Controller in like manner as an order or decision of the Controller;

(2) To approve, modify, or disapprove all forms, rules, and regulations prescribed by the Controller in the administration and enforcement of this ordinance and such forms, rules, and regulations shall be subject to, and become effective only on, such approval;

(3) To hear and determine in such manner as shall be just, any protest which may be made by any person who may be interested, to any form, rule, or regulation approved or prescribed by the committee;

(4) To grant for good cause, applications for extensions of time in excess of one month, for making any return or payment of tax, and to prescribe rules therefor;

(5) To make such investigations as it deems advisable regarding the imposition and administration of the special business license tax and report its findings to the Council; to act in an advisory capacity to the Council on matters pertaining to the special business license tax and enforcement problems and recommend to the Council the adoption, amendment, or repeal of legislation pertaining thereto.

(Added Ord. 72-110, 1972).