San Bernardino Municipal Code Ch. 3.64 Tax on Parking and Business Improvement Area

(A) The Mayor and City Council may establish, by ordinance, in accordance with state law, one or more parking and business improvement areas within boundaries as described in the ordinance.

(B) There may be imposed upon each type of business, including any profession, conducted within said parking and business improvement area, an annual assessment after formation, in addition to the tax imposed upon such business pursuant to the business licensing provisions of this municipal code. Such additional assessment shall be imposed at the rates set forth in the enacting ordinance for the specified classifications regardless of whether the business is taxed upon a flat rate or gross receipts or other basis, and reassessed annually as required by state law. Such additional assessment shall be imposed upon each business in accordance with the classifications set forth in Chapter 5.04.

(Ord. 2711, passed 12-14-1965; Ord. 3292, passed 9-25-1972; Ord. MC-1484, passed 4-18-2018)

Rates for such assessments in addition to business license taxes shall be established in the ordinance creating each specific parking and business improvement area, based upon the classifications specified in Chapter 5.04.

(Ord. 2711, passed 12-14-1965; Ord. 2730, passed 3-15-1966; Ord. MC-1099, passed 7-9-2001; Ord. MC-1484, passed 4-18-2018)

The proposed uses to which the proceeds obtained from the additional assessments on businesses within the specific area shall be put are:

(A) The acquisition, construction and maintenance of parking facilities for the benefit of the area;

(B) Decoration of any public place in the area;

(C) Promotion of public events which are to take place on or in public places in the area;

(D) Furnishing of music in any public place in the area; and

(E) The general promotion of retail trade activities in the area.

(Ord. 3293, passed 9-25-1972; Ord. MC-1484, passed 4-18-2018)

(A) The collection of the additional tax from any business in the area shall be made at the same time and in the same manner as any other business license tax is collected, and the cost of the collection may be paid from the proceeds obtained from the additional tax or penalties imposed thereunder.

(B) All monies and revenue collected pursuant to this chapter and the applicable enacting ordinance shall be deposited in the General Fund, to be transferred from the General Fund to the applicable Parking and Business Improvement Fund as provided in § 3.64.050.

(Ord. 3292, passed 9-25-1972; Ord. MC-1484, passed 4-18-2018)

A special fund designated as the Parking and Business Improvement Fund is created. If more than one parking and business improvement area is created in the city, a special fund shall be designated for each such area by name. All monies and revenue collected pursuant to this chapter shall be deposited in the General Fund, and the Department of Finance and Management Services will prepare monthly a statement showing the monies collected and to be transferred from the General Fund to each specific Parking and Business Improvement Fund.

(Ord. 2711, passed 12-14-1965; Ord. 3212, passed 11-16-1971; Ord. MC-1484, passed 4-18-2018; Ord. MC-1625, passed 2-21-2024)

(A) No business license shall be issued to any business within the boundaries of the area pursuant to Chapter 5.04, unless the assessment imposed by the enacting ordinance is paid together with the business license tax payable pursuant to Chapter 5.04.

(B) Any person, firm or corporation operating or carrying on a business as provided for in this section shall be subject to all penalties, both civil and criminal, as are provided therefor in Chapter 5.04 and Cal. Business and Professions Code, § 16240 for operating a business without a valid business license.

(Ord. MC-1484, passed 4-18-2018)

(A) The time of delinquency for the assessment of penalties for all assessments covered by this chapter shall be the same as set forth in § 5.04.075 for the business license tax.

(B) Payments of the assessment which are received in the Department of Finance and Management Services after the applicable delinquent dates, or bearing a postmark after said dates, as set forth in § 5.04.075, shall be deemed delinquent and subject to penalty assessment.

(C) For failure to pay the assessment on or before the start of business, or for failure to pay the assessment before the applicable delinquent date, there is imposed a penalty of 50% of the assessment. An additional penalty of 50% of the assessment shall be imposed on the last day of the third consecutive month of delinquency. Such penalties shall be added to the assessment due.

(Ord. MC-1484, passed 4-18-2018; Ord. MC-1625, passed 2-21-2024)