Chapter 5.06
DOWNTOWN IMPROVEMENT DISTRICT ASSESSMENT PAYMENTS

Sections:

5.06.010    Repealed.

5.06.020    Downtown improvement district assessment.

5.06.030    Collection of additional assessment.

5.06.040    Exempt businesses or institutions.

5.06.050    Assessment for premises with multiple business licenses.

5.06.010 Business license tax defined.

Repealed by Ord. 2408 § 1, 1990. (Ord. 1964 § 2, 1982; Ord. 1885 § 2, 1979; Ord. 1372 § 2, 1971).

5.06.020 Downtown improvement district assessment.

An additional assessment is imposed upon businesses located within said area. The additional assessment shall be as follows:

A. Class A. Professions: accountant, anesthesiologist, architect, appraiser, assayer, attorney, auditor, bacteriologist, chemist, chiropodist, chiropractor, consultant, dentist, medical doctor, engineer, entomologist, esthetician, geologist, holistic health practitioner, hypnotherapist, oculist, optician, optometrist, osteopath, pharmacist, physical therapist, physician, physiotherapist, psychiatrist, psychologist, psychotherapist, podiatrist, real estate broker, real estate salesman, roentgenologist, social worker, stock and bond broker, surgeon, surveyor, taxidermist and veterinarian. Each professional working as a sole practitioner shall pay the required assessment(s).

B. Class B. All other businesses located within the downtown parking and improvement area, known as the downtown business area, shall pay the required assessment(s).

Said additional downtown improvement district assessment shall be collected at the same time with the general business license tax. (Ord. 2537 § 1, 1992; Ord. 2506 § 1, 1992; Ord. 2408 § 1, 1990; Ord. 2030 § 1, 1983; Ord. 1964 § 3, 1982; Ord. 1885 § 3, 1979; Ord. 1715 § 1, 1976; Ord. 1658 § 1, 1975; Ord. 1584 § 1, 1974; Ord. 1372 § 3, 1971).

5.06.030 Collection of additional assessment.

The collection of the downtown improvement district assessment proposed by virtue of this proceeding shall be made at the times set forth in this chapter and/or Chapter 2.22 CVMC and in the same manner as the ordinary business license tax of the City under the provisions of the Chula Vista Municipal Code, and such assessment proposed to be imposed under this proceeding shall be computed in the manner provided in the Chula Vista master fee schedule for each business. (Ord. 2408 § 1, 1990; Ord. 1964 § 4, 1982; Ord. 1885 § 4, 1979; Ord. 1372 § 4, 1971).

5.06.040 Exempt businesses or institutions.

The area within the district located south of H Street shall be subject to a zero assessment and shall be exempt from any additional assessment. (Ord. 2408 § 1, 1990; Ord. 1964 § 5, 1982; Ord. 1885 § 5, 1979; Ord. 1372 § 5, 1971).

5.06.050 Assessment for premises with multiple business licenses.

If more than one business is being conducted at a single address and more than one business license has been issued to the proprietor of a single business premises, the assessment for the downtown improvement district shall be levied set based on the business for which the highest assessment would be paid. (Ord. 2408 § 1, 1990; Ord. 1964 § 6, 1982; Ord. 1885 § 6, 1979; Ord. 1372 § 6, 1971).