Section 40470 Of Article 3. Sidewalks From California Government Code >> Division 3. >> Title 4. >> Part 2. >> Chapter 18. >> Article 3.
40470
. The legislative body of a general law city may impose a
sidewalk installation charge pursuant to this article. The charge
shall not exceed three dollars ($3) annually on all businesses and
residences located within the city, including trailer coaches valued
under subdivision (e) of Section 10753.2 of the Revenue and Taxation
Code. Each dwelling in a multiple-dwelling unit shall be considered a
separate residence for purposes of such charge, but each business
having a room or rooms subject to the tax imposed under Section 51030
shall be considered as a single business for purposes of such
charge.