Chapter 1. General of California Streets And Highways Code >> Division 18. >> Part 5. >> Chapter 1.

The purpose of this part is to authorize cities to impose a tax on businesses within a parking and business improvement area which is in addition to the general business license tax, if any, in the city, and to use such proceeds for the following purposes:
  (a) The acquisition, construction or maintenance of parking facilities for the benefit of the area.
  (b) Decoration of any public place in the area.
  (c) Promotion of public events which are to take place on or in public places in the area.
  (d) Furnishing of music in any public place in the area.
  (e) The general promotion of retail trade activities in the area.

"Parking and business improvement area" or "area" as used in this part means an area designated as provided in this part.

"Business" as used in this part means all types of business, including professions.

The city council shall have sole discretion as to how the revenue derived from the tax is to be used within the scope of the above purposes; however, the city council may appoint existing advisory boards or commissions to make recommendations as to its use, or the council may create a new advisory board or commission for the purpose.

This part is intended to be construed liberally and in the event any provision thereof should be held invalid, the remaining provisions shall remain in full force and effect.