CHAPTER 3. Classification of Businesses [36040. - 36041.]

Cal. Streets and Highways Code - SHC 3.
in effect

Cal. Streets and Highways Code - SHC § 36040. Section 36040.

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.

Cal. Streets and Highways Code - SHC § 36041. Section 36041.

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.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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