Chapter 2. Establishment of California Streets And Highways Code >> Division 18. >> Part 5. >> Chapter 2.

A parking and business improvement area may be established as provided in this chapter.

The city council shall adopt a resolution of intention to establish an area. The resolution shall contain the following information:
  (a) Description of the boundaries of the proposed area;
  (b) The time and place of a hearing to be held by the council to consider establishment of an area;
  (c) The proposed uses to which the proposed revenue shall be put; and
  (d) The initial or additional rate or levy, of the license tax, with a breakdown by class of business if such classification is to be used.

Notice of a hearing held under Section 36021, 36061, or 36080 shall be given by both of the following:
  (a) One publication of the resolution of intention in a newspaper of general circulation in the city.
  (b) Mailing a complete copy of the resolution of intention to each business in the proposed, or established, area. Publication and mailing shall be completed at least 10 days prior to the time of the hearing.

Whenever a hearing is held under this part, the city council shall hear all protests and receive evidence for or against the proposed action; the council shall also rule upon all protests which determination shall be final; and the council may continue the hearing from time to time. Proceedings shall terminate if protest is made by businesses in the proposed area which (1) pay a majority of the taxes within the area under the general business license tax, or (2) if there is no general business license tax, would pay a majority of the taxes within the area under the proposed tax.

If the council decides to change the boundaries of the proposed area, the hearing shall be continued to a time at least 15 days after such decision and notice shall be given as prescribed in Section 36022, showing the boundary amendments, but no resolution of intention is required.

If the council, following the hearing, decides to establish the proposed area, it shall adopt an ordinance to that effect. This ordinance shall contain the following information:
  (a) The number, date and title of the resolution of intention pursuant to which it was adopted;
  (b) The time and place the hearing was held concerning the formation of such area;
  (c) The description of the boundaries of such area;
  (d) A statement that the businesses in the area established by the ordinance shall be subject to the provisions of the tax or additional tax provided by this part;
  (e) The initial or additional rate or levy, of the license tax to be imposed with a breakdown by classification of business, if such classification is used; and
  (f) A statement that a parking and business improvement area has been established.
  (g) The uses to which the revenue shall be put.

The city council may, for each of the purposes set out in Section 36000, establish and modify one or more separate benefit zones based upon the degree of benefit derived from the purpose and may impose a different rate of tax within each such benefit zone.

All provisions of this part applicable to establishment or disestablishment of an area also apply to the establishment, modification, or disestablishment of benefit zones pursuant to Section 36026. The establishment or the modification of any such zone shall follow the same procedure as provided for the establishment of a parking and business improvement area and the disestablishment shall follow the same procedure as provided for disestablishment of an area.