Merced Municipal Code Ch. 3.44 Business Improvement Area Tax

There is created and established a parking and business improvement area designated as "business improvement area A," for brevity and convenience sometimes referred to in this chapter as "area."

(Prior code § 8A.1).

A description of the exterior boundaries of such area is set forth in exhibit A attached to this section and by reference made a part of this chapter.

Exhibit A

All that portion of the city shown on a map entitled "Map of the City of Merced and Subdivisions of Adjoining Acreage Property" filed for record in Volume 2 of Official Plats at Page 59, Records of Merced County, California, described as follows:

Beginning at the intersection of the center line of the main track of the Southern Pacific Railroad with the westerly line of "G" Street; thence northerly along the westerly line of "G" Street to the center of the alley between 19th and 20th Streets; thence along the alley westerly to the easterly line of "V" Street; thence southerly along the easterly line of "V" Street to the center line of aforesaid "Southern Pacific Railroad" main track; thence easterly along the track to the point of beginning.

(Prior code § 8A.2).

All businesses within the boundaries of the area, not exempt by law, shall be subject to the provisions of the additional tax imposed by this chapter, except rental dwelling units, transient and permanent, and coin-operated amusement machines and vending machines.

(Ord. 1239 § 1, 1979: prior code § 8A.3).

There is levied a business license tax on businesses conducting their activities in the area of twice the tax each is paying on the effective date of this chapter.

(Prior code § 8A.4).

The collection of the additional levy to the 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 Title 5 and shall be due and payable as provided in Title 5.

(Prior code § 8A.5).

Any business, person or 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 or laws, is not to be taxed under this chapter but may make a voluntary contribution to the city. Such contribution shall be used for the purpose provided in this chapter.

(Prior code § 8A.6).

The 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 capital improvements, administration, promotion, and such other uses as the city council, upon the recommendation of the advisory board, shall approve by ordinance or resolution.

(Ord. 1211 § 2, 1978: prior code § 8A.7).

The additional revenue collected under this chapter shall be spent only for the benefit of the entire area in general, and not for the promotion or benefit of any specific business; provided, that incidental benefit to one or more specific businesses shall not be prohibited, if such benefit results from an activity or program recommended by the advisory board, and found by the city council to benefit the entire area in general.

(Ord. 1211 § 3, 1978: prior code § 8A.8).

A. Whenever the amount of any tax has been overpaid or paid more than once or has been erroneously or illegally collected or received by the city under this chapter, it may be refunded as provided in this section.

B. A business, within the boundaries of the area, may claim a refund or take as credit against taxes collected and remitted the amount of taxes overpaid or paid more than once or erroneously or illegally collected or received by the city by filing a claim with the finance officer, provided such claim is filed no later than one (1) year from the date of the overpayment.

C. No refund shall be paid under the provisions of this section unless claimant establishes his or her right thereto by written records showing entitlement thereto.

(Ord. 2316 § 15, 2008).