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2005 California Streets and Highways Code Sections 36040-36041 CHAPTER 3. CLASSIFICATION OF BUSINESSES

STREETS AND HIGHWAYS CODE
SECTION 36040-36041 

36040.  For purposes of the tax or additional tax to be imposed
pursuant to this part, the city council may make a reasonable
classification of businesses, giving consideration to various
factors, including the degree of benefit received from parking only.
36041.  Businesses recently established in the area may be exempted
from the tax, imposed pursuant to this part, for a period not
exceeding one year from the date they commenced business in the area.


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