2005 California Streets and Highways Code Sections 36000-36004 CHAPTER 1. GENERAL

36000.  The purpose of this part is to authorize cities to impose a
tax on businesses within a parking and business improvement area
which is in addition to the general business license tax, if any, in
the city, and to use such proceeds for the following purposes:
   (a) The acquisition, construction or 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.
   (e) The general promotion of retail trade activities in the area.
36001.  "Parking and business improvement area" or "area" as used in
this part means an area designated as provided in this part.
36002.  "Business" as used in this part means all types of business,
including professions.
36003.  The city council shall have sole discretion as to how the
revenue derived from the tax is to be used within the scope of the
above purposes; however, the city council may appoint existing
advisory boards or commissions to make recommendations as to its use,
or the council may create a new advisory board or commission for the
purpose.
36004.  This part is intended to be construed liberally and in the
event any provision thereof should be held invalid, the remaining
provisions shall remain in full force and effect.