Glendale Municipal Code Ch. 4.40 Parking and Business Improvement Area Tax

The provisions of this chapter shall supplement Division 18, Part 5 of the Streets and Highways Code, known as the Parking and Business Improvement Area Law of 1965, which is adopted by reference and incorporated in this chapter as though set forth in this chapter in full subject, however, to the exceptions set forth in this chapter.

(Prior code § 7-254)

Proceedings may be brought to impose a tax on businesses within a parking and business improvement area although there is no business license tax upon all businesses therein.

(Prior code § 7-255)

All references to additional tax, special tax, rate or levy, or an increase in tax, rate or levy shall be deemed to include the imposition of a tax, rate or levy where none exists.

(Prior code § 7-256)

A. There being no general business license tax of the city which is the foundation for calculating protests provided in the Parking and Business Improvement Area Law of 1965, the basis for determining protests shall be governed by this section.

B. Proceedings taken under this chapter shall terminate if protest is made by a majority of the business in the described area. It shall, however, be competent for the council to provide in the resolution of intention, which shall contain the proposed schedule of taxes according to a classification of businesses therein, that a majority protest means a protest by businesses paying a majority of the proposed new taxes within the area. In this context "majority" means 51% or more of such taxes as provided and set forth in the resolution of intention.

(Prior code § 7-257)