Streets and Highways Code 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.

Source: Section 36040, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=SHC§ionNum=36040. (updated Jan. 1, 1967; accessed Jun. 24, 2026).

36040
36041

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Verified:
Jun. 24, 2026

§ 36040's source at ca.gov

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Location: https://california.public.law/codes/streets_and_highways_code_section_36040

Original Source: Section 36040, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=SHC§ionNum=36040. (last accessed May 12, 2025).