2017 California Code
Streets and Highways Code - SHC
DIVISION 18 - PARKING
PART 5 - PARKING AND BUSINESS IMPROVEMENT AREA LAW OF 196
CHAPTER 3 - Classification of Businesses
Section 36040.

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.

(Amended by Stats. 1967, Ch. 1175.)

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