Santa Barbara Municipal Code Ch. 4.38 Business Improvement Area Tax

A. The tax imposed by this chapter shall be known as the "Business Improvement Area Tax." Pursuant to the provisions of Part 5 (commencing with Section 36000) of Division 18 of the Streets and Highways Code of the State of California, a business improvement area is hereby established. The intention to establish the improvement area is set forth in Resolution No. 8141, dated November 4, 1975, entitled, "A Resolution of the Council of the City of Santa Barbara Declaring Its Intention to Establish a Business Improvement Area in the City of Santa Barbara Pursuant to the Parking and Business Improvement Area Law of 1965." A hearing on formation of said Business Improvement Area was held on November 18, 1975, at 2:00 p.m. in the Council Chambers, City Hall, Santa Barbara, California.

B. The intention to alter the boundaries of the Business Improvement Area is set forth in Resolution No. 8288, dated September 21, 1976, entitled "A Resolution of the Council of the City of Santa Barbara Declaring Its Intention to Expand the Present Boundaries of the Business Improvement Area in the City of Santa Barbara Pursuant to the Parking and Business Improvement Area Law of 1965." A hearing on said amendment of the Business Improvement Area was held on October 5, 1976, at 2:00 p.m., in the Council Chambers, City Hall, Santa Barbara, California.

(Ord. 3811, 1975; Ord. 3867, 1976)

Words used in this chapter shall be defined as set forth in Chapter 5.04 unless the context requires a different meaning.

(Ord. 3811, 1975)

The Business Improvement Area is the area within the area bounded by Anacapa, Chapala, Micheltorena and Ortega Streets and the businesses fronting the area bounded by said streets and businesses fronting on the intersections of said streets except that the area south of the centerline of Ortega Street is not included.

(Ord. 3811, 1975; Ord. 3867, 1976)

Every business subject to Section 5.04.390, Classification "A," of the business tax is subject to and shall pay the tax established by this chapter.

(Ord. 3811, 1975)

A. Tax Rates.

1. For businesses subject to Section 5.04.390, Classification "A," for the entire or a portion of the preceding calendar year, the annual tax imposed by this chapter shall be the same amount required to be paid during the preceding year by each such business pursuant to Section 5.04.390, Classification "A."

2. For each new business, the tax for the remainder of the calendar year shall be the amount required to be paid under the business tax of Section 5.04.390, Classification "A," divided by 12 and multiplied by the number of months in said calendar year.

For purposes of this section, the number of months to be counted in determination of the tax for a portion of a calendar year shall be determined by counting as the first month the month during which the business permit is issued under Chapter 5.04 of the Santa Barbara Municipal Code.

B. Due Dates. The annual tax imposed by this chapter for all businesses doing business during all or part of the preceding calendar year shall be due and delinquent after February 1st of each year. For all new businesses the tax for the remainder of the calendar year shall be due at the same time the annual business tax imposed by Chapter 5.04 is due.

(Ord. 3811, 1975)

Disputes as to amount shall be resolved, penalties for late payment shall be imposed and collection shall be effected at the same rates and utilizing the same methods established under Chapter 5.04 of the Santa Barbara Municipal Code.

(Ord. 3811, 1975)

The funds collected pursuant to this tax shall be utilized for the following purposes which may include payment of costs to the City for administration of this chapter:

A. Decoration of any public place in the area.

B. Promotion of public events which are to take place in or on public places in the area.

C. Furnishing of music in any public place in the area.

D. The general promotion of retail trade activities in the area.

(Ord. 3811, 1975)

If any section, subsection, paragraph, subparagraph, sentence, clause or phrase of this chapter, or the application thereof to any person or circumstances, is for any reason held invalid, the validity of the remainder of this chapter, or the application of such provision to other persons or circumstances, shall not be affected thereby.

(Ord. 3811, 1975)

Except for collection of delinquent taxes under Chapter 4.38, collection of taxes under Chapter 4.38 shall be suspended after the ordinance creating the Downtown Parking and Business Improvement Area described in Chapter 4.39 is effective and for as long as charges can lawfully be collected in the Downtown Parking and Business Improvement Area. If the collection of such charges is enjoined or determined to be invalid by any court of competent jurisdiction, said suspension of taxes collected under Chapter 4.38 shall automatically terminate.

(Ord. 4332, 1985)