Chapter 3. Classification Of Businesses of California Streets And Highways Code >> Division 18. >> Part 5. >> Chapter 3.

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.

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.