Placerville Municipal Code Ch. 19 Parking and Business Improvement Area Tax

There is hereby established, in the city, a parking and business improvement area pursuant to the provisions of the parking and business improvement area law of 1965, sections 36000 through 36081 of the Streets and Highways Code of the state. (Ord. 1106, 2-22-1977)

The boundary of the parking and business improvement area shall be the same as the boundary of the present parking district of the city. There is hereby imposed a tax on businesses within the parking and business improvement area, which tax shall be in addition to the general business license tax of the city. The additional levy on all businesses within the parking and business improvement area shall be the same amount as the general business license if the general business license is eighty dollars ($80.00) or less. Any business that is paying one hundred dollars ($100.00) or more for a general business license shall pay a parking and business improvement area tax of eighty dollars ($80.00) per year. (Ord. 1328, 8-9-1983, eff. 8-15-1983)

The revenue received pursuant to this chapter, which is in addition to the general business license tax, shall be used as designated from time to time by the city council for any of the following purposes:

(A) The acquisition, construction or maintenance of parking facilities for the benefit of the parking and business improvement area.

(B) The general promotion of business activities in the area. (Ord. 1410, 4-14-1987)

Businesses classified as exempt businesses under the business license tax shall not be taxed pursuant to the provisions of this chapter but may make a contribution for the purposes set forth in this chapter. (Ord. 1106, 2-22-1977)

To the extent permitted by the parking and business license law of 1965 1 , the city council may change the parking taxes by resolution. (Ord. 1106, 2-22-1977)