§ 7-1304. SPECIAL BUSINESS LICENSE TAX.

(a)  Imposition. There is hereby imposed on all businesses within a Business Improvement Area a special business license tax in addition to the business license tax imposed by Article 12 of Chapter 7 of this Code and in addition to any and all other taxes imposed by any other ordinances of the city.

(b)  Computation. Taxes imposed by this chapter shall be computed as provided in the ordinance which establishes the Business Improvement Area and shall be paid, and returns made, in the same manner and the same time as business license fees under Chapter 7 of this Code. Whenever a business is susceptible to more than one business classification under Chapter 7 of this Code, or under any classification established by an ordinance establishing a Business Improvement Area, the applicable rate and classification shall be used to produce the greatest additional tax. Definitions and classifications of businesses shall be as determined under the provisions of Chapter 7 of this Code.

(c)  Refusal to Pay. No person shall fail or refuse to pay any tax imposed by this article, and all civil and criminal penalties and interest and delayed payment penalties provided for in Chapter 7 of this Code shall apply to the taxes imposed by this article, including revocation or suspension of a business license.

(d)  Voluntary Contribution. Any business which is exempt from the payment of this tax by reason of the provisions of the Constitution of the United States or the State of California, or an ordinance of the city, or whose place of business is outside of the particular Business Improvement Area may make a voluntary contribution to the city for the fund for said area for the purposes provided herein. (Added Ord. 71-123, 1972).