Santa Barbara Municipal Code Ch. 5.06 Business Tax Incentive, Etc

The City Council of the City of Santa Barbara finds that air quality in the City and surrounding area now violates Federal Air Quality Standards on a significant number of days each year, that motor vehicle emissions contribute a greater quantity of pollutants than any other source, that commercial and fleet vehicles registered in the City contribute a significant part of the pollutants from all motor vehicles and that the health, safety and welfare of the residents of the City are seriously affected by deterioration in air quality. It is the purpose of this chapter to reduce the quantity of emissions from commercial and fleet vehicles by providing a reduction in business tax to owners of such vehicles to encourage conversion to a gaseous fuel system emitting low levels of pollutant.

(Ord. 3588, 1973)

As used is this chapter, the words and terms defined in this section shall have the following meanings:

"Conversion"

means installation in a motor vehicle of a kit or device resulting in the substitution of a gaseous fuel for gasoline.

"Gaseous fuel system"

means a fuel system which permits a motor vehicle equipped with such system to be operated on compressed natural gas, liquefied natural gas, or liquefied petroleum gas.

"Motor vehicle"

means any vehicle which legally operates upon the streets and highways and is powered by an internal combustion engine fueled by gasoline before conversion.

"State of California Conversion Certificate"

means a currently valid certificate of compliance issued pursuant to California Vehicle Code Section 4000.1 and which indicates conversion.

(Ord. 3588, 1973)

Any person or entity owning and operating one or more motor vehicles for the purposes of a business taxed under Chapter 5.04 shall, upon application as hereinafter in this chapter provided, be allowed a reduction in business tax provided that such motor vehicle or vehicles is or are converted to a gaseous fuel system. Such reduction in tax shall commence with the original payment or repayment of a business tax following the effective date of this chapter and upon such application being made.

(Ord. 3588, 1973)

Business tax reduction pursuant to this chapter shall be computed at 50% of the vehicle day schedules set forth in Sections 5.04.480 and 5.04.490 of this code. Such reduction, however, shall not be limited to individuals operating businesses of trucking, hauling or transporting persons for hire, but shall for the purpose of this chapter apply to all those who have paid business taxes. Notwithstanding the above, it is hereby provided:

A. That no reduction pursuant to this chapter shall exceed an amount equal to 50% of the total business tax due before reduction, and

B. That no reduction shall exceed the sum of $50.00 on account of any one motor vehicle during the total period of years during which said motor vehicle is operated.

(Ord. 3588, 1973)

A business tax payee applying for reduction of business tax pursuant to this chapter shall do so on a form to be provided by the City Treasurer, which form shall include a certification by the applicant under penalty of perjury that the information provided is true and complete. The said applicant shall also present a State of California conversion certificate, pertaining to the motor vehicle or vehicles on account of which application is made.

(Ord. 3588, 1973)

This chapter shall not apply as to any motor vehicle the conversion of which shall be required by any Federal or State legislation or regulation.

(Ord. 3588, 1973)

For the purposes of this chapter, a conversion must at least meet the standards set forth in California State Revenue & Taxation Code Section 8657.

(Ord. 3588, 1973)

This chapter shall terminate, and shall have no further force or effect five years from the date of its adoption unless extended prior to the expiration of said period; provided that, reduction in business tax first allowed prior to the expiration of said period shall continue beyond said period until the maximum reduction of $50.00 is obtained for any one motor vehicle.

(Ord. 3588, 1973)

If a converted motor vehicle is transferred from one business tax payee to another, the transferee shall receive, in the manner prescribed above, the balance, if any, of the reduction of business tax up to the maximum of $50.00 allowed for one motor vehicle.

(Ord. 3588, 1973)