STREETS AND HIGHWAYS CODE
SECTION 36060-36063
36060.  The collection of the tax imposed pursuant to this partshall be made at the same time and in the same manner as any otherbusiness license tax or in such other manner as the city councilshall determine.36061.  Changes may be made in the rate or additional rate or levyor in the uses to which the revenue shall be put as specified in theordinance establishing the area, by ordinance adopted after a hearingbefore the city council. The city council shall adopt a resolution of intention to changethe rate or additional rate or levy or the uses to which the revenueshall be put at least 15 days prior to the hearing required by thissection. This resolution shall specify the proposed change and shallgive the time and place of the hearing.36062.  The tax need not be imposed on different classes,established pursuant to Chapter 3 (commencing with Section 36040) ofthe business on the same basis or at the same rate; provided,however, that the tax imposed for the purpose of the acquisition,construction or maintenance of parking facilities for the benefit ofthe area shall be imposed on the basis of benefit determined by thecity council after giving consideration to the total cost to berecovered from the businesses upon which the tax is to be imposed,the total area within the boundaries of the parking and businessimprovement area, the assessed value of the land and improvementswithin the area, the total business volume generated within the area,and such other factors as the city council may find and determine tobe a reasonable measure of such benefit.36063.  The tax levied hereunder must be for the purposes specifiedin the ordinances and the proceeds shall not be used for any otherpurpose.