Prior to the annexation of real property to the City of Santa Barbara, the owner or owners of such property shall pay an annexation "buy-in" fee based exclusively on the number of potential dwelling units which may be constructed upon the annexed real property, as such number of units may be determined by the Community Development Director.

For the purposes of calculating, imposing, and collecting the annexation "buy-in" fee established pursuant to Section 4.04.010 above, the City Finance Director and the City Community Development Director shall reasonably and fairly estimate the value of all municipal improvements existing at the time of the adoption of the ordinance approving the amendments to this chapter. The value of such municipal improvements so estimated shall be divided by the number of dwelling units then existing within the City and the resulting amount shall be utilized by the Community Development Department as the per dwelling unit annexation "buy-in" fee imposed pursuant to Section 4.04.010. In determining the number of dwelling units existing within the City at the time of the calculation, the Community Development Director shall utilize the estimates provided by the Department of Finance of the State of California. Upon its calculation as provided for herein, the amount of the annexation "buy-in" fee shall be approved by resolution of the City Council.

No Section 4.04.010 annexation fee shall be imposed under this chapter in the following cases:

This chapter shall be known as the "Uniform Transient Occupancy Tax Ordinance of the City of Santa Barbara."

For the purposes of this chapter, the following words and phrases shall have the meaning indicated, unless the context or usage clearly requires a different meaning:

For the privilege of occupancy in any hotel, each transient is subject to, and shall pay a tax in the amount of 10% of the rent charged by the operator. The tax constitutes a debt owed by the transient to the City, which is extinguished only by payment to the operator or to the City. The transient shall pay the tax to the operator of the hotel at the time the rent is paid. If the rent is paid in installments, a proportionate share of the tax shall be paid with each installment. The unpaid tax shall be due upon the transient ceasing to occupy space in the hotel. If for any reason the tax due is not paid to the operator of the hotel, the Director of Finance may require that such tax shall be paid directly to the Director of Finance.

Each operator shall collect the tax imposed by this chapter to the same extent and at the same time as the rent is collected from every transient. The amount of tax shall be separately stated from the amount of the rent charged, and each transient shall receive a receipt for payment from the operator. No operator of a hotel shall advertise or state in any manner, whether directly or indirectly, that the tax or any part thereof will be assumed or absorbed by the operator, or that it will not be added to the rent, or that, if added, any part will be refunded in the manner provided.

Within 30 days after commencing business, each operator of any hotel renting occupancy to transients shall register the hotel with the Director of Finance and obtain from the Director of Finance a "Transient Occupancy Registration Certificate" to be at all times posted in a conspicuous place on the premises. The certificate shall, among other things, state the following:

Each operator shall, on or before the 10th day after the close of each calendar month, or at the close of any shorter reporting period which may be established by the Director of Finance, make a return to the Director of Finance, on forms provided by the Director of Finance, of the total rents charged and received and the amount of tax collected for transient occupancies. At the time the return is filed, the full amount of the tax collected shall be remitted to the Director of Finance. The Director of Finance may establish shorter reporting periods for any certificate holder if the Director of Finance deems it necessary in order to insure collection of the tax and the Director of Finance may require further information in the return. Returns and payments are due immediately upon cessation of business for any reason. All taxes collected by operators pursuant to this chapter shall be held in trust for the account of the City until payment thereof is made to the Director of Finance.

Any operator who fails to remit any tax imposed by this chapter within the time required shall pay a penalty of 10% of the amount of the tax in addition to the amount of the tax.

Any operator who fails to remit any delinquent remittance on or before a period of 30 days following the date on which the remittance first became delinquent, shall pay a second delinquency penalty of 10% of the amount of the tax in addition to the amount of the tax and the 10% penalty first imposed.

If the Director of Finance determines that the non-payment of any remittance due under this chapter is due to fraud, a penalty of 25% of the amount of the tax shall be added thereto in addition to the penalties stated in Sections 4.08.080 and 4.08.090.

In addition to the penalties imposed, any operator who fails to remit any tax imposed by this chapter shall pay interest at the rate of one-half of one percent per month or fraction thereof on the amount of the tax, exclusive of penalties, from the date on which the remittance first become delinquent until paid.

Every penalty imposed and such interest as accrues under the provisions of this chapter shall become a part of the tax herein required to be paid.

If any operator shall fail or refuse to collect the tax and to make within the time provided in this chapter, any report and remittance of the tax or any portion thereof required by this chapter, the Director of Finance shall proceed in such a manner as the Director of Finance may deem best to obtain facts and information on which to base the Director of Finance's estimate of the tax due. As soon as the Director of Finance shall procure such facts and information as the Director of Finance is able to obtain upon which to base the assessment of any tax imposed by this chapter and payable by any operator who has failed or refused to collect the same and to make such report and remittance, the Director of Finance shall proceed to determine and assess against such operator the tax, interest and penalties provided for by this chapter. In case such determination is made, the Director of Finance shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States mail, postage prepaid, addressed to the operator so assessed at its last known place of address. Such operator may within 10 days after the serving or mailing of such notice make application in writing to the Director of Finance for a hearing on the amount assessed. If application by the operator for a hearing is not made within the time prescribed, the tax, interest and penalties, if any, determined by the Director of Finance shall become final and conclusive and immediately due and payable. If such application is made, the Director of Finance shall give not less than five days written notice in the manner prescribed herein to the operator to show cause at a time and place fixed in said notice why said amount specified therein should not be fixed for such tax, interest and penalties. At such hearing the operator may appear and offer evidence why such specified tax, interest and penalties should not be so fixed. After such hearing, the Director of Finance shall determine the proper tax to be remitted and shall thereafter give written notice to the person in the manner prescribed herein of such determination and the amount of such tax, interest and penalties. The amount determined to be due shall be payable after 15 days unless an appeal is taken as provided in Section 4.08.140.

Any operator aggrieved by any decision of the Director of Finance with respect to the amount of such tax, interest and penalties, if any, may appeal pursuant to the provisions of Section 1.30.050 of this code.

It shall be the duty of every operator liable for the collection and payment to the City of any tax imposed by this chapter to keep and preserve, for a period of three years, all records as may be necessary to determine the amount of such tax as he or she may have been liable for the collection of and payment to the City, which records the Director of Finance shall have the right to inspect at all reasonable times.

Whenever the amount of any tax, interest or penalty has been overpaid or paid more than once or has been erroneously or illegally collected or received by the City under this chapter it may be refunded as provided in Sections 4.08.170 and 4.08.180 provided a claim in writing therefore, stating under penalty of perjury the specific grounds upon which the claim is founded, is filed with the Director of Finance within three years of the date of payment. The claim shall be on forms furnished by the Director of Finance.

An operator may claim a refund or take as credit against taxes collected and remitted the amount overpaid, paid more than once or erroneously or illegally collected or received when it is established in a manner prescribed by the Director of Finance that the person from whom the tax has been collected was not a transient; provided, however, that neither a refund nor a credit shall be allowed unless the amount of the tax so collected has either been refunded to the transient or credited to rent subsequently payable by the transient to the operator.

A transient may obtain a refund of taxes overpaid or paid more than once or erroneously or illegally collected or received by the City by filing a claim in the manner provided in Section 4.08.160, but only when the tax was paid by the transient directly to the Director of Finance, or when the transient having paid the tax to the operator, establishes to the satisfaction of the Director of Finance that the transient has been unable to obtain a refund from the operator who collected the tax.

The Director of Finance may approve a refund of a payment collected by an operator for transient occupancy tax, upon a finding that:

No refund shall be paid under the provisions of Sections 4.08.160 through 4.08.180 unless the claimant establishes his or her right thereto by written records showing entitlement thereto.

Any tax required to be paid by any transient under the provisions of this chapter shall be deemed a debt owed by the transient to the City. Any such tax collected by an operator which has not been paid to the City shall be deemed a debt owed by the operator to the City. Any person owing money to the City under the provisions of this chapter shall be liable to an action brought in the name of the City of Santa Barbara for the recovery of such amount.

Any operator or other person who fails or refuses to register as required herein, or to furnish any return required to be made, or who fails or refuses to furnish a supplemental return or other data required by the Director of Finance, or who renders a false or fraudulent return or claim, is guilty of a misdemeanor. Any person required to make, render, sign or verify any report or claim who makes any false or fraudulent report or claim with intent to defeat or evade the determination of any amount due required by this chapter to be made, is guilty of a misdemeanor.

For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax, in addition to the tax imposed by Chapter 4.08 of the Santa Barbara Municipal Code, in the amount of two percent of the rent charged by the operator. The tax constitutes a debt owed by the transient to the City, which is extinguished only by payment to the operator or to the City. The transient shall pay the tax to the operator of the hotel at the time the rent is paid. If the rent is paid in installments, a proportionate share of the tax shall be paid with each installment. The unpaid tax shall be due upon the transient ceasing to occupy space in the hotel. If for any reason the tax due is not paid to the operator of the hotel, the Director of Finance may require that such tax shall be paid directly to the Director of Finance.

From and after the effective date of the ordinance adding this chapter to the municipal code, the revenues collected under this chapter shall be deposited in a special fund and shall be appropriated therefrom and used to fund programs to improve the quality of storm waters and other surface waters discharged into the Pacific Ocean, to carry out creek restoration improvements, and for projects or programs to improve the quality of onshore or offshore waters.

All terms used herein shall be as defined in Chapter 4.08 and all procedures for the imposition, registration, reporting, calculation of interest and penalties, collection, refund and appeals shall be as provided in Chapter 4.08. The definitions of such terms and the procedures for imposition, registration, reporting, calculation of interest and penalties, collection, refund and appeals may be modified, expanded or otherwise amended from time to time by the City Council of the City of Santa Barbara taking action by ordinance as provided by the City Charter or otherwise provided by law.

This chapter shall be known as the Uniform Local Sales and Use Tax Ordinance.

The rate of sales tax and use tax imposed by this chapter shall be one percent.

This chapter shall be operative on January 1, 1974.

The City Council hereby declares that this chapter is adopted to achieve the following, among other purposes, directs that the provisions hereof be interpreted in order to accomplish these purposes:

Prior to the operative date this City shall contract with the State Board of Equalization to perform all functions incident to the administration and operation of this sales and use tax chapter; provided, that if this City shall not have contracted with the State Board of Equalization prior to the operative date, it shall nevertheless so contract and in such a case the operative date shall be the first day of the first calendar quarter following the execution of such a contract rather than the first day of the first calendar quarter following the adoption of the ordinance codified in this chapter.

For the privilege of selling tangible personal property at retail a tax is hereby imposed upon all retailers in the City at the rate stated in Section 4.12.020 of the gross receipts of the retailer from the sale of all tangible personal property sold at retail in this City on and after the operative date.

For the purposes of this chapter, all retail sales are consummated at the place of business of the retailer unless the tangible personal property sold is delivered by the retailer or his or her agent to an out-of-state destination or to a common carrier for delivery to an out-of-state destination. The gross receipts from such sales shall include delivery charges, when such charges are subject to the State sales and use tax, regardless of the place to which delivery is made. In the event a retailer has no permanent place of business in the State or has more than one place of business, the place or places at which the retail sales are consummated shall be determined under rules and regulations to be prescribed and adopted by the State Board of Equalization.

An excise tax is hereby imposed on the storage, use or other consumption in this City of tangible personal property, purchased from any retailer on and after the operative date for storage, use or other consumption in this City at the rate stated in Section 4.12.020 of the sales price of the property. The sales price shall include delivery charges when such charges are subject to State sales or use tax regardless of the place to which delivery is made.

Except as otherwise provided in this chapter and except insofar as they are inconsistent with the provisions of Part 1.5 of Division 2 of the Revenue and Taxation Code, all of the provisions of Part I of Division 2 of the Revenue and Taxation Code are hereby adopted and made a part of this chapter as though fully set forth herein.

In adopting the provisions of Part I of Division 2 of the Revenue and Taxation Code, wherever the State of California is named or referred to as the taxing agency, the name of this City shall be substituted therefor. The substitution, however, shall not be made when the word "State" is used as part of the title of the State Controller, the State Treasurer, the State Board of Control, the State Board of Equalization, the State Treasury, or the Constitution of the State of California; the substitution shall not be made when the result of that substitution would require action to be taken by or against the City, or any agency thereof rather than by or against the State Board of Equalization, in performing the functions incident to the administration or operation of this chapter; the substitution shall not be made in those sections, including, but not necessarily limited to, sections referring to the exterior boundaries of the State of California, where the result of the substitution would be to provide an exemption from this tax with respect to certain sales, storage, use or other consumption of tangible personal property which would not otherwise be exempt from this tax while such sales, storage, use or other consumption remain subject to tax by the State under the provisions of Part 1 of Division 2 of the Revenue and Taxation Code, or to impose this tax with respect to certain sales, storage, use or other consumption of tangible personal property which would not be subject to tax by the State under the said provisions of that Code; the substitution shall not be made in Section 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 or 6828 of the Revenue and Taxation Code; and the substitution shall not be made for the word "State" in the phrase "retailer engaged in business in this State" in Section 6203 or in the definition of that phrase in Section 6203.

If a seller's permit has been issued to a retailer under Section 6067 of the Revenue and Taxation Code, an additional seller's permit shall not be required by this chapter.

All subsequent amendments of the Revenue and Taxation Code which relate to the sales and use tax and which are not inconsistent with Part 1.5 of Division 2 of the Revenue and Taxation Code shall automatically become a part of this chapter.

No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action or proceeding in any court against the State or this City, or against any officer of the State or this City, to prevent or enjoin the collection under this chapter, or Part 1.5 of Division 2 of the Revenue and Taxation Code, of any tax or any amount of tax required to be collected.

Any persons violating any of the provisions of this chapter shall be deemed guilty of a misdemeanor, and upon conviction thereof shall be punishable by a fine of not more than $500.00 or by imprisonment for a period of not more than six months, or by both such fine and imprisonment.

If any provision of this chapter or the application thereof to any person or circumstance is held invalid, the remainder of the chapter and the application of such provision to other persons or circumstances shall not be affected thereby.

Ordinance No. 2741, as amended by Ordinance No. 2847, is hereby repealed; provided, however, that said ordinance, as amended, shall remain applicable for the purposes of the administration of said ordinance and the imposition of and the collection of tax with respect to the sales of, and the storage, use, or other consumption of tangible personal property prior to January 1, 1974, the making of refunds, effecting credits, and the disposition of monies collected, and for the commencement or continuance of any action or proceeding under said ordinance.

This chapter shall be known as the Santa Barbara Critical Infrastructure and Essential Community Services Measure. The City of Santa Barbara hereinafter shall be called "City." This chapter shall be applicable in the incorporated territory of the City.

"Operative date" means the first day of the first calendar quarter commencing more than 110 days after November 7, 2017.

This chapter is adopted to achieve the following, among other purposes, and directs that the provisions hereof be interpreted in order to accomplish those purposes:

Prior to the operative date of this chapter, the City shall contract with the State Board of Equalization to perform all functions incident to the administration and operation of this chapter; provided, that if the City shall not have contracted with the State Board of Equalization prior to the operative date, it shall nevertheless so contract and in such a case the operative date shall be the first day of the first calendar quarter following the execution of such a contract.

For the privilege of selling tangible personal property at retail, a tax is hereby imposed upon all retailers in the incorporated territory of the City at the rate of one percent of the gross receipts of any retailer from the sale of all tangible personal property sold at retail in said territory on and after the operative date of this chapter.

For the purposes of this chapter, all retail sales are consummated at the place of business of the retailer unless the tangible personal property sold is delivered by the retailer or his/her agent to an out-of-state destination or to a common carrier for delivery to an out-of-state destination. The gross receipts from such sales shall include delivery charges, when such charges are subject to the state sales and use tax, regardless of the place to which delivery is made. In the event a retailer has no permanent place of business in the State or has more than one place of business, the place or places at which the retail sales are consummated shall be determined under rules and regulations to be prescribed and adopted by the State Board of Equalization.

An excise tax is hereby imposed on the storage, use or other consumption in the City of tangible personal property purchased from any retailer on and after the operative date of this chapter for storage, use or other consumption in said territory at the rate of one percent of the sales price of the property. The sales price shall include delivery charges when such charges are subject to state sales or use tax regardless of the place to which delivery is made.

Except as otherwise provided in this chapter and except insofar as they are inconsistent with the provisions of Part 1.6 of Division 2 of the Revenue and Taxation Code, all of the provisions of Part 1 (commencing with Section 6001) of Division 2 of the Revenue and Taxation Code are hereby adopted and made a part of this chapter as though fully set forth herein.

In adopting the provisions of Part 1 of Division 2 of the Revenue and Taxation Code:

If a seller's permit has been issued to a retailer under Section 6067 of the Revenue and Taxation Code, an additional transactor's permit shall not be required by this chapter.

All amendments subsequent to the effective date of the ordinance codified in this chapter to Part 1 of Division 2 of the Revenue and Taxation Code relating to sales and use taxes and which are not inconsistent with Part 1.6 and Part 1.7 of Division 2 of the Revenue and Taxation Code, and all amendments to Part 1.6 and Part 1.7 of Division 2 of the Revenue and Taxation Code, shall automatically become a part of this chapter; provided, however, that no such amendment shall operate so as to affect the rate of tax imposed by this chapter.

No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action or proceeding in any court against the State or the City, or against any officer of the State or the City, to prevent or enjoin the collection under this chapter, or Part 1.6 of Division 2 of the Revenue and Taxation Code, of any tax or any amount of tax required to be collected.

If any provision of this chapter or the application thereof to any person or circumstance is held invalid, the remainder of the chapter and the application of such provision to other persons or circumstances shall not be affected thereby.

This chapter relates to the levying and collecting of City transactions and use taxes and shall take effect immediately. However, no tax imposed by this chapter shall be effective unless that tax has been approved by the voters of the City as required by Section 2(b) of Article XIIIC of the California Constitution and applicable law.

The City Council shall cause preparation of an annual accountability performance report for the benefit of Santa Barbara citizens and in order to assure accountability in the expenditure of tax revenues. The annual accountability performance report shall be posted on the City's website and shall include the following information:

The City Council shall establish a citizens' oversight committee which shall have the duty and responsibility to review the annual accountability performance report and report its findings to the City Council and to Santa Barbara citizens. All meetings of the citizens' oversight committee shall be open to the public.

The proceeds of the tax imposed pursuant to this chapter, as well as the expenditure thereof, shall be audited annually by an independent accounting firm. The audit results may be combined with the audit of other City funds, so long as the proceeds are reported separately. The City Council shall discuss the results of such audit at a meeting of the City Council that is open to the public. The report of such audit shall be posted on the City's website.

The authority to levy the taxes imposed by this chapter shall be in effect until and unless this chapter is repealed.

The proceeds of the taxes imposed by this chapter may be used for any lawful purpose of the City, as authorized by ordinance, resolution or action of the City Council or by ordinance adopted by the electorate of the City. These taxes do not meet the criteria established by Section 1(d) of Article XIIIC of the California Constitution for special taxes, and are general taxes imposed for general government purposes.

The City Council finds as follows:

This chapter shall be known as the Santa Barbara Essential Local Services Tax Act.

This chapter is adopted to achieve the following, among other purposes, and directs that the provisions hereof be interpreted in order to accomplish those purposes:

Before the operative date of this chapter, the City will contract with the Board to perform all functions incident to the administration and operation of this chapter; provided, that if the City shall not have contracted with the Board before the operative date, it shall nevertheless so contract and in such a case the operative date shall be the first day of the first calendar quarter following the execution of such a contract. The City Finance Director is authorized to execute contracts under this section.

For the privilege of selling tangible personal property at retail, a tax is hereby imposed upon all retailers in the incorporated territory of the City at the rate of one-half percent of the gross receipts of any retailer from the sale of all tangible personal property sold at retail in said territory on and after the operative date of this chapter. The tax imposed by this section is additional to the tax imposed under Chapter 4.14 of this Code.

For the purposes of this chapter, all retail sales are consummated at the place of business of the retailer unless the tangible personal property sold is delivered by the retailer or his/her agent to an out-of-state destination or to a common carrier for delivery to an out-of-state destination. The gross receipts from such sales shall include delivery charges, when such charges are subject to the State sales and use tax, regardless of the place to which delivery is made. In the event a retailer has no permanent place of business in the State or has more than one place of business, the place or places at which the retail sales are consummated shall be determined under rules and regulations to be prescribed and adopted by the California Department of Tax and Fee Administration.

An excise tax is hereby imposed on the storage, use or other consumption in the City of tangible personal property purchased from any retailer on and after the operative date of this chapter for storage, use or other consumption in said territory at the rate of one-half percent of the sales price of the property. The sales price shall include delivery charges when such charges are subject to state sales or use tax regardless of the place to which delivery is made.

If a seller's permit has been issued to a retailer under Section 6067 of the Revenue and Taxation Code, an additional transactor's permit shall not be required by this chapter.

All amendments subsequent to the effective date of the ordinance codified in this chapter to Part 1 of Division 2 of the Revenue and Taxation Code relating to sales and use taxes and which are not inconsistent with Part 1.6 and Part 1.7 of Division 2 of the Revenue and Taxation Code, and all amendments to Part 1.6 and Part 1.7 of Division 2 of the Revenue and Taxation Code, shall automatically become a part of this chapter; provided, however, that no such amendment shall operate so as to affect the rate of tax imposed by this chapter.

No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action or proceeding in any court against the State or the City, or against any officer of the State or the City, to prevent or enjoin the collection under this chapter, or Part 1.6 of Division 2 of the Revenue and Taxation Code, of any tax or any amount of tax required to be collected.

The proceeds of the tax imposed pursuant to this chapter, as well as the expenditure thereof, shall be audited annually by an independent accounting firm. The audit results may be combined with the audit of other City funds, so long as the proceeds are reported separately. The City Council shall discuss the results of such audit at a meeting of the City Council that is open to the public. The report of such audit shall be posted on the City's website.

If any provision of this chapter or the application thereof to any person or circumstance is held invalid, the remainder of the chapter and the application of such provision to other persons or circumstances shall not be affected thereby.

This chapter relates to the levying and collecting of City transaction and use taxes and shall take effect immediately upon adoption by the City Council. However, no tax imposed by this chapter shall be effective unless that tax has been approved by majority vote of the City electorate at an election as required by Article XIIIC, Section 2(b) of the California Constitution and applicable law. Notwithstanding the effective date, this chapter and the tax imposed by it will be operative on the first day of the first quarter commencing 110 days after the date of the election at which the tax is approved (the "operative date").

As used in this chapter, the term "City" means the City of Santa Barbara and the term "Board" means the California Department of Tax and Fee Administration.

The authority to levy the taxes imposed by this chapter shall be in effect until and unless this chapter is repealed.

To comply with the provisions of Sections 180 to 207 of the State Streets and Highway Code, with particular reference to Section 196, there is hereby created in the City Treasury a special fund known as the "Special Gas Tax Street Improvement Fund."

All moneys received by the City from the State under the provisions of the Streets and Highway Code for the acquisition of real property or interests therein for, or the construction, maintenance or improvements of, streets or highways, other than State highways, shall be paid into the fund created by Section 4.16.010.

All moneys in the Special Gas Tax Street Improvement Fund shall be expended exclusively for the purposes authorized by and subject to all of the provisions of Sections 180 to 207 of the State Streets and Highway Code, and any amendments thereto.

This chapter shall be known as the "Real Property Transfer Tax Ordinance of the City of Santa Barbara." It is adopted pursuant to Part 6.7 (commencing with Section 11901) of Division 2 of the Revenue and Taxation Code.

There is hereby imposed on each deed, instrument, or writing by which any lands, tenements, or other realty sold within the City of Santa Barbara shall be granted, assigned, transferred, or otherwise conveyed to or vested in the purchaser or purchasers or any other person or persons by his or their direction when the consideration or value of the interest or property conveyed (exclusive of the value of any lien or encumbrances remaining thereon at the time of sale) exceeds $100.00, a tax at the rate of 27-1/2 cents ($0.275) for each $500.00 or fractional part thereof.

The tax imposed by Section 4.20.020 shall be paid by any person who makes, signs, or issues any document or instrument subject to the tax, or for whose use or benefit the same is made, signed, or issued.

The tax imposed pursuant to this chapter shall not apply to any instrument in writing given to secure a debt.

The United States or any agency or instrumentality thereof, any state or territory or political subdivision thereof, or the District of Columbia shall not be liable for any tax imposed pursuant to this chapter with respect to any deed, instrument, or writing to which it is a party, but the tax may be collected by assessment from any other party liable therefor.

The tax imposed pursuant to this chapter shall not apply to the making, delivering, or filing of conveyances to make effective any plan of reorganization or adjustment:

The tax imposed pursuant to this chapter shall not apply to the making or delivery of conveyances to make effective any order of the Securities and Exchange Commission, as defined in subdivision (a) of Section 1083 of the Internal Revenue Code of 1954; but only if:

The provisions of this chapter shall be administered by the County of Santa Barbara in accordance with the provisions of Ordinance No. 1847 of the County of Santa Barbara (as codified in Sections 32.31 to 32.48, inclusive, of the Code of the County of Santa Barbara), and Part 6.7 (commencing with Section 11901) of Division 2 of the California Revenue and Taxation Code.

Claims for refunds of taxes imposed pursuant to this chapter shall be governed by the provisions of Chapter 5 (commencing with Section 5096) of Part 1 of Division 1 of the California Revenue and Taxation Code.

Except where the context otherwise requires, the definitions given in this section govern the construction of this chapter.

There is imposed a tax upon every person in the City using cable television service. The tax imposed by this section shall be at the rate of six percent of the charges made for such service and shall be paid by the person paying for such service.

Each service supplier shall on or before the 20th of each month make a return to the Tax Collector on forms provided by him or her, stating the amount of taxes billed by the service supplier during the preceding month. At the time the return is filed, the full amount of the tax collected shall be remitted to the Tax Collector. The Tax Collector is authorized to require such further information as he or she deems necessary to properly determine if the tax here imposed is being levied and collected in accordance with this chapter. Returns and remittances are due immediately upon cessation of business for any reason.

Any tax required to be paid by a service user under the provisions of this chapter shall be deemed a debt owed by the service user to the City. Any such tax collected from a service user which has not been remitted to the Tax Collector shall be deemed a debt owed to the City by the person required to collect and remit. Any tax billed to a service user but not paid to the service supplier shall not be deemed an obligation of the service supplier unless such tax is thereafter paid to the service supplier. Any person owing money to the City under the provisions of this chapter shall be liable to an action brought in the name of the City for the recovery of such amount.

Whenever the Tax Collector determines that a service user has deliberately withheld the amount of the tax owed by him or her from the amounts remitted to a service supplier, or that a service user has failed to pay the amount of the tax for a period of two or more billing periods, or whenever the Tax Collector deems it in the best interest of the City, he or she may relieve the service supplier of the obligation to collect taxes due under this chapter from certain named service users for specified billing periods. The Tax Collector shall notify the service user that he or she has assumed responsibility to collect the taxes for the stated periods and demand payment of such taxes. The notice shall be served on the service user by handing it to him or her personally or by deposit of the notice in the United States mail, postage prepaid thereon, addressed to the service user at the address to which billing was made by the service supplier; or should the service user have changed his or her address, to his or her last known address. If a service user fails to remit the tax to the Tax Collector within 15 days from the date of the service of the notice upon him or her, which shall be the date of mailing if service is not accomplished in person, a penalty of 25% of the amount of the tax set forth in the notice shall be imposed, but not less than five dollars. The penalty shall become part of the tax herein required to be paid.

The Tax Collector may make an assessment for taxes not paid or remitted by a person required to pay or remit. A notice of the assessment, which shall refer briefly to the amount of the taxes and penalties imposed and the time and place when such assessment shall be submitted to the City Council for confirmation or modification, shall be prepared by the Tax Collector. The Tax Collector shall mail a copy of such notice to the person selling the service and to the service user at least 10 days prior to the date of hearing and shall post such notices at the City Hall for at least five continuous days prior to the date of the hearing. Any interested party having any objections may appear and be heard at the hearing provided his or her objection is filed in writing with the Tax Collector prior to the time set for the hearing. At the time fixed for considering the assessment, the City Council shall conduct a hearing and after the hearing may confirm or modify the assessment by motion.

It shall be the duty of every person required to collect and remit to the City any tax imposed by this chapter to keep and preserve, for a period of three years, all records as may be necessary to determine the amount of such tax as he or she may have been liable for the collection of and remittance to the Tax Collector, which records the Tax Collector shall have the right to inspect at all reasonable times.

If any section, subsection, subdivision, paragraph, sentence, clause or phrase of this chapter or any part hereof is for any reason held to be unconstitutional, such decision shall not affect the validity of the remaining portions of this chapter of any part hereof. The City Council declares that it would have passed each section, subsection, paragraph, sentence, clause or phrase hereof, irrespective of the fact that any one or more sections, subsections, subdivisions, paragraphs, sentences, clauses or phrases be declared unconstitutional.

Fifty percent of the revenues imposed and collected under this chapter shall be appropriated and used for street reconstruction, maintenance and/or repair.

This chapter shall be known as the "Telecommunications and Video Users' Tax Reduction and Modernization Ordinance" of the City of Santa Barbara.

The following words and phrases whenever used in this chapter shall be construed as defined in this section.

If any nontaxable charges are combined with and not separately stated from taxable service charges on the customer bill or invoice of a service supplier, the combined charge is subject to tax unless the service supplier identifies, by reasonable and verifiable standards, the portions of the combined charge that are nontaxable and taxable through the service supplier's books and records kept in the regular course of business, and in accordance with generally accepted accounting principles, and not created and maintained for tax purposes. The service supplier has the burden of proving the proper apportionment of taxable and non-taxable charges. If the service supplier offers a combination of taxable and non-taxable services, and the charges are separately stated, then for taxation purposes, the values assigned the taxable and non-taxable services shall be based on its books and records kept in the regular course of business and in accordance with generally accepted accounting principles, and not created and maintained for tax purposes. The service supplier has the burden of proving the proper valuation of the taxable and non-taxable services.

For purposes of imposing a tax or establishing a duty to collect and remit a tax under this chapter, "substantial nexus" and "minimum contacts" shall be construed broadly in favor of the imposition, collection and/or remittance of the telecommunication and video users' tax to the fullest extent permitted by state and federal law, and as it may change from time to time by judicial interpretation or by statutory enactment. Any telecommunication service (including VoIP) used by a person with a service address in the City, which service is capable of terminating a call to another person on the general telephone network, shall be subject to a rebuttable presumption that "substantial nexus/minimum contacts" exists for purposes of imposing a tax, or establishing a duty to collect and remit a tax, under this chapter. A service supplier shall be deemed to have sufficient activity in the City for tax collection and remittance purposes if its activities include, but are not limited to, any of the following: maintains or has within the City, directly or through an agent or subsidiary, a place of business of any nature; solicits business in the City by employees, independent contractors, resellers, agents or other representatives; solicits business in the City on a continuous, regular, seasonal or systematic basis by means of advertising that is broadcast or relayed from a transmitter with the City or distributed from a location with the City; or advertises in newspapers or other periodicals printed and published within the City or through materials distributed in the City by means other than the United States mail; or if there are activities performed in the City on behalf of the service supplier that are significantly associated with the service supplier's ability to establish and maintain a market in the City for the provision of services that are subject to a tax under this chapter.

Any tax required to be paid by a service user under the provisions of this chapter shall be deemed a debt owed by the service user to the City. Any such tax collected from a service user which has not been remitted to the Tax Administrator shall be deemed a debt owed to the City by the person required to collect and remit and shall no longer be a debt of the service user. Any person owing money to the City under the provisions of this chapter shall be liable to an action brought in the name of the City for the recovery of such amount, including penalties and interest as provided for in this chapter, along with any collection costs incurred by the City as a result of the person's noncompliance with this chapter, including, but not limited to, reasonable attorneys fees. Any tax required to be collected by a service supplier or owed by a service user is an unsecured priority excise tax obligation under 11 U.S.C.A. Section 507(a)(8)(C).

Whenever the amount of any tax has been overpaid or paid more than once or has been erroneously or illegally collected or received by the Tax Administrator under this chapter from a person or service supplier, it may be refunded as provided in this section as follows:

Any individual who qualifies for an exemption under Section 4.24.080 shall be exempt from the tax imposed by this chapter and any such tax paid by any such individual is subject to refund under Section 4.26.150. Service suppliers are not required to implement this exemption; the sole remedy shall be a refund of paid taxes by the taxpayer, as provided herein.

No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action, or proceeding in any court against this City or against any officer of the City to prevent or enjoin the collection under this chapter of any tax or any amount of tax required to be collected and/or remitted.

If a tax under this chapter is added repealed, increased, reduced, or the tax base is changed, the Tax Administrator shall follow the notice requirements of California Public Utilities Code Section 799.

The City shall annually verify that the taxes owed under this chapter have been properly applied, exempted, collected, and remitted in accordance with this chapter, and properly expended according to applicable municipal law. The annual verification shall be performed by a qualified independent third party and the review shall employ reasonable, cost-effective steps to assure compliance, including the use of sampling audits. The verification shall not be required of tax remitters where the cost of the verification may exceed the tax revenues to be reviewed.

All remedies and penalties prescribed by this chapter or which are available under any other provision of law or equity, including, but not limited to, the California False Claims Act (Government Code Section 12650 et seq.) and the California Unfair Practices Act (Business and Professions Code Section 17070 et seq.) are cumulative. The use of one or more remedies by the City shall not bar the use of any other remedy for the purpose of enforcing the provisions of this chapter.

Real property owned by the City, the value of which is appraised at less than $5,000.00, and which the City Council is authorized to sell pursuant to the provisions of Section 520 of the Charter of the City, may be sold pursuant to the procedure hereinafter prescribed.

Notice inviting bids shall be published at least 10 days before the date of opening of bids. The notice shall be published at least once in a newspaper of general circulation, printed and published in the City. The notice shall contain a general description of the property to be sold, the terms of the proposed sale, the nature of security required, if any, and the time and place for opening bids. The notice may designate a minimum acceptable price.

At the time and place of opening bids, the City Clerk shall open and read all bids received. Any citizen present at such time and place may orally bid an amount not less than 10% greater than the highest bid opened and read by the Clerk. Such increased bid may be orally increased in increments of not less than three percent until the subject property is sold. The Mayor shall announce the sale, giving the name of the purchaser and the price to be paid. The City Attorney shall prepare the appropriate instrument of transfer and submit the same to the Council for execution at the next regular meeting.

Pursuant to the provisions of Section 1215 of the Charter of the City, there are created and established the following special funds:

Pursuant to the provisions of Part 5 (commencing with Section 36000) of Division 18 of the Streets and Highways Code of the State of California, which part is entitled the Parking and Business Improvement Area Law of 1965, a parking and business improvement area is established. The boundaries of the Parking and Business Improvement Area shall be as shown on the map, the official copy of which is on file in the Office of the City Clerk which map is entitled "City of Santa Barbara, Central Business District, Parking and Business Improvement Area."

As used in this chapter:

Businesses within the combined zone of benefit which have gross sales transactions which are originated, negotiated and executed off the main business premises shall be designated "off-premises businesses" if at least 35% of such sales transactions are so consummated. Off-premises business shall be assessed on the basis of the gross sale transactions originated, negotiated or executed on the premises.

The tax on savings and loan associations shall be based upon deposits as of the first day of January of each year. The tax shall be payable on or before January 15th; provided, that the taxpayer may elect to pay the tax in quarterly installments.

Each business within the combined zone of benefit shall be entitled to a credit against the additional annual business tax representing the percentage of the required parking area which each such business provides. The credit for each business shall be limited to a maximum of 75% of the additional annual tax assessed for that business. For the purposes of computing the percentage credit, the area of required parking shall be equal to the gross floor area of the business. To qualify for the credit parking areas provided by businesses must be improved to the current standards of the City, be open to patrons of the business and shall be located within 250 feet of the business claiming the credit.

During the period that no public parking facility is in operation in Assessor Block No. 321 (known as Parking Lot No. 2 Block) due to the construction of a public parking structure within that block, an exemption equal to 75% of the tax herein imposed shall be allowed for businesses within Assessor's Blocks Nos. 321 and 313 of the improvement area. This exemption is in recognition of the reduced benefits being received by those businesses during such construction period.

For failure to pay a tax on or before the delinquency date, the Tax Collector shall add a penalty of 10%, and he or she shall add an additional penalty of 10% at the end of each 30 day period thereafter; provided, that the amount of such penalty to be added shall in no event exceed 50% of the tax to which the penalty rates herein provided for have been applied.

The uses to which the revenues received by this tax shall be put shall be the maintenance of vehicular off-street parking facilities heretofore or hereafter acquired, constructed and established by the City pursuant to the provisions of Chapter 10.68 of the Santa Barbara Municipal Code, the payment of principal and interest on bonds heretofore or to be hereafter issued of the Santa Barbara Vehicular Off-Street Parking Districts No. 1 and No. 2, and approximately to the extent that the tax to be levied and collected equals the loss of revenue from said public parking facilities by a provision of one and one-half (1-1/2) hours of free parking in each of said public parking facilities.

The information furnished or secured pursuant to this chapter relative to gross sales or number of employees shall be confidential. Any willful or unwarranted disclosure or use of such confidential information by any officer or employee of the City constitutes a misdemeanor.

The amount of any tax imposed by this chapter shall be deemed a debt to the City, and any person carrying on any business without paying a tax as herein required, shall be liable to an action in the name of the City in any court of competent jurisdiction, for the amount of the tax imposed on such business by this chapter, together with all penalties then due thereon, and the sum of $35.00, which, if judgment be recovered, shall be applied as attorney's fees for the plaintiff, and included and assessed as recoverable costs in the action.

If any person fails or refuses to make within the time provided by this chapter, any report and remittance of the tax or any portion thereof required by this chapter, the Tax Collector shall proceed in such manner as he or she may deem best to obtain facts and information on which to base his or her estimate of the tax due. As soon as the Tax Collector procures such facts and information as he or she is able to obtain upon which to base the assessment of any tax imposed by this chapter and payable by any person who has failed or refused to make such report or remittance, he or she shall proceed to determine and assess against such person the tax and penalties provided for by this chapter. In case such determination is made, the Tax Collector shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States mail, postage prepaid, addressed to the person so assessed at his or her last known place of address. Such person may, within 10 days of the serving or mailing of such notice make application in writing to the Tax Collector for a hearing on the amount assessed. If application by the person for a hearing is not made within the time prescribed, the tax and penalties determined by the Tax Collector shall become final and conclusive and immediately due and payable. If such application is made, the Tax Collector shall give not less than five days' written notice in the manner prescribed herein to the person to show cause at the time and place fixed in said notice why said amount specified therein should not be fixed for such tax and penalties. At such hearing the person may appear and offer evidence why such specified tax and penalties should not be so fixed. After such hearing, the Tax Collector shall determine the proper tax to be remitted and shall thereafter give written notice to the person in the manner prescribed herein of such determination and the amount of such tax and penalties. The amount determined to be due shall be payable after 15 days unless an appeal is taken as provided in Section 4.36.170.

Any person aggrieved by any decision of the Tax Collector with respect to the amount of such tax and penalties may appeal pursuant to the provisions of Section 1.30.050 of this code.

It shall be the duty of every person liable for the payment to the City of any tax imposed by this chapter to keep and preserve for a period of three years all records as may be necessary to determine the amount of such tax as he or she may have been liable for, which records the Tax Collector shall have the right to inspect at all reasonable times.

Any person violating any of the provisions of this chapter, or knowingly or intentionally misrepresenting to any officer or employee of the City any material fact relating to the tax herein imposed is guilty of a misdemeanor.

The City Tax Collector shall enforce the provisions of this chapter.

The boundaries of the Parking and Business Improvement Area shall be the line designated on the map on file in the Office of the City Clerk, (20% CZB Boundary) and the area within that boundary shall constitute the Parking and Business Improvement Area.

If any section, subsection, paragraph, subparagraph, sentence, clause or phrase of this chapter, or the application thereof to any person or circumstances, is for any reason held invalid, the validity of the remainder of this chapter, or the application of such provision to other persons or circumstances, shall not be affected thereby. The City Council declares that it would have adopted this chapter, and each section, subsection, paragraph, subparagraph, sentence, clause or phrase thereof irrespective of the fact that one or more sections, subsections, paragraphs, subparagraphs, sentences, clauses or phrases, or the application thereof to any person or circumstances, is held invalid.

Pursuant to the provisions of Part 6 (commencing with Section 36500) of Division 18 of the Streets and Highways Code of the State of California, which part is entitled the Parking and Business Improvement Area Law of 1989, a parking and business improvement area is hereby established. The boundaries of the Parking and Business Improvement Area shall be as shown on a map, the official copy of which is on file in the Office of the City Clerk which map is entitled "City of Santa Barbara, Parking and Business Improvement Area of 1999."

The City Council of the City of Santa Barbara finds and determines as follows:

The following words and phrases shall have the meaning indicated, unless the context or usage clearly requires a different meaning (words and phrases not defined herein shall be as defined and construed in the "Parking and Business Improvement Area Law of 1989. (i.e., California Streets & Highway Code Sections 36500 - 36551).

The rates of assessment imposed by this chapter shall be as follows:

Businesses within the combined zone of charge which have gross sales transactions which are originated, negotiated and executed off the main business premises shall be designated "off-premises businesses" if at least 35% of such sales transactions are so consummated. Off-premises business shall be assessed on the basis of the gross sale transactions originated, negotiated or executed on the premises.

Each business within the combined zone of charge shall be entitled to a credit against this assessment representing the percentage of the required on site parking which each such business provides. The credit for each business shall be limited to a maximum of 75% of the annual assessment assessed for that business. For the purposes of computing the percentage credit, the amount of required parking shall be determined based on the gross floor area of the business. To qualify for the credit, parking areas provided by businesses must be improved to the current standards of the City, be open to patrons of the business and shall be located within 250 feet of the business claiming the credit.

For the failure to pay a assessment on or before the delinquency date, the City Finance Director shall add a penalty of 10%, and he or she shall add an additional penalty of 10% at the end of each 30-day period there-after; provided, that the amount of such penalty to be added shall in no event exceed 50% of the assessment to which the penalty rates herein provided for have been applied.

The information furnished or secured pursuant to this chapter relative to gross sales or number of employees shall be confidential only to the extent provided by State law.

The amount of any assessment imposed by this chapter shall be deemed a debt to the City, and any person carrying on any business without paying a assessment as herein required, shall be liable to an action in the name of the City in any court of competent jurisdiction, for the amount of the assessment imposed on such business by this chapter, together with all penalties then due thereon.

If any person fails or refuses to make within the time provided by this chapter, any report and remittance of the assessment or any portion thereof required by this chapter, the Finance Director shall proceed in such manner as he or she may deem best to obtain facts and information on which to base his or her estimate of the assessment due. As soon as the Finance Director procures such facts and information as he or she is able to obtain upon which to base the assessment of any assessment imposed by this chapter and payable by any person who has failed or refused to make such report or remittance, he or she shall proceed to determine and assess against such person the assessment and penalties provided for by this chapter. In case such determination is made, the Finance Director shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States mail, postage prepaid, addressed to the person so assessed at his or her last known place of address. Such person may, within 10 days of the serving or mailing of such notice make application in writing to the Finance Director for a hearing on the amount assessed. If application by the person for a hearing is not made within the time prescribed, the assessment and penalties determined by the Finance Director shall become final and conclusive and immediately due and payable. If such application is made, the Finance Director shall give not less than five days written notice in the manner prescribed herein to the person to show cause at the time and place fixed in said notice why said amount specified therein should not be fixed for such assessment and penalties. At such hearing the person may appear and offer evidence why such specified assessment and penalties should not be so fixed. After such hearing, the Finance Director shall determine the proper assessment to be remitted and shall thereafter give written notice to the person in the manner prescribed herein of such determination and the amount of such assessment and penalties. The amount determined to be due shall be payable after 15 days. The decision of the Finance Director shall be final and conclusive.

It shall be the duty of every person liable for the payment to the City of any assessment imposed by this chapter to keep and preserve for a period of three years all records as may be necessary to determine the amount of such assessment as he or she may have been liable for, which records the Finance Director shall have the right to inspect at all reasonable times.

The City Council hereby designates the Downtown Parking committee as the "advisory board" to prepare an assessment report for each fiscal year and to forward such report to the City Council prior to the beginning of each fiscal year. The City Council will consider such report and take those actions necessary to levy the annual PBIA assessment as it may deem necessary and appropriate, all as described in more detail in "Parking and Business Improvement Area Law of 1989."

The City Finance Director shall enforce the provisions of this chapter.

The boundaries of the Downtown Parking and Business Improvement Area of 1999 and the various zones of charge within the Area shall be as shown on a map on file with the City Clerk which map is entitled the "Parking and Business Improvement Area of 1999 Map."

If any section, subsection, paragraph, subparagraph, sentence, clause or phrase of this chapter, or the application thereof to any person or circumstances, is for any reason held invalid, the validity of the remainder of this chapter, or the application of such provision to other persons or circumstances, shall not be affected thereby. The City Council declares that it would have adopted this chapter, and each section, subsection, paragraph, subparagraph, sentence, clause or phrase thereof irrespective of the fact that one or more sections, subsections, paragraphs, subparagraphs, sentences, clauses or phrases, or the application thereof to any person or circumstances, is held invalid.

Except for the collection of delinquent taxes under Chapter 4.36, collection of the taxes imposed by Chapter 4.36 shall be suspended after the ordinance creating the Downtown Parking and Business Improvement Assessment Area of 1991 described in this chapter is effective and the City Council has adopted its first annual PBIA assessment resolution levying the PBIA Benefit Assessment, and for as long as such assessments can lawfully be collected in the Downtown Parking and Business Improvement Assessment Area of 1991. If the collection of such assessments is enjoined or determined to be invalid by any court of competent jurisdiction, said suspension of taxes collected under Chapter 4.36 shall automatically terminate.

Words used in this chapter shall be defined as set forth in Chapter 5.04 unless the context requires a different meaning.

The Business Improvement Area is the area within the area bounded by Anacapa, Chapala, Micheltorena and Ortega Streets and the businesses fronting the area bounded by said streets and businesses fronting on the intersections of said streets except that the area south of the centerline of Ortega Street is not included.

Every business subject to Section 5.04.390, Classification "A," of the business tax is subject to and shall pay the tax established by this chapter.

Disputes as to amount shall be resolved, penalties for late payment shall be imposed and collection shall be effected at the same rates and utilizing the same methods established under Chapter 5.04 of the Santa Barbara Municipal Code.

The funds collected pursuant to this tax shall be utilized for the following purposes which may include payment of costs to the City for administration of this chapter:

If any section, subsection, paragraph, subparagraph, sentence, clause or phrase of this chapter, or the application thereof to any person or circumstances, is for any reason held invalid, the validity of the remainder of this chapter, or the application of such provision to other persons or circumstances, shall not be affected thereby.

Except for collection of delinquent taxes under Chapter 4.38, collection of taxes under Chapter 4.38 shall be suspended after the ordinance creating the Downtown Parking and Business Improvement Area described in Chapter 4.39 is effective and for as long as charges can lawfully be collected in the Downtown Parking and Business Improvement Area. If the collection of such charges is enjoined or determined to be invalid by any court of competent jurisdiction, said suspension of taxes collected under Chapter 4.38 shall automatically terminate.

The City Council may issue and sell bonds which are payable only and solely out of such revenues, other than taxes, as may be specified in such bonds and produced or contributed to by the improvement financed by the bonds.

The provisions of the Revenue Bond Law of 1941, being Chapter 6, commencing with Section 54300, Part 1, Division 2, Title 5, of the Government Code of the State of California, as now or hereafter amended, shall apply, as shall any other provision of California Law, now or hereafter existing, which is applicable, or may be applied, to bonds issued or to be issued under the Law. No such bonds shall be issued without the assent of a majority of the voters voting upon the proposition for issuing the same at an election at which such proposition shall have been duly submitted to the qualified electors of the City, in accordance with Section 1210 of the Santa Barbara City Charter and the Revenue Bond Law of 1941.

The tax imposed by this chapter shall be known as the "Old Town Business Improvement Area Tax." Pursuant to the provisions of Part 5 (commencing with Section 36000) of Division 18 of the Streets and Highways Code of the State of California, a business improvement area is hereby established. The intention to establish the improvement area is set forth in Resolution No. 8277, dated September 7, 1976, entitled "A Resolution of the Council of the City of Santa Barbara Declaring Its Intention to Establish a Second Business Improvement Area in the City of Santa Barbara Pursuant to the Parking and Business Improvement Area Law of 1965." A hearing on formation of said Business Improvement Area was held on October 5, 1976, at 2:00 p.m. in the Council Chambers, City Hall, Santa Barbara, California.

Words used in this chapter shall be defined as set forth in Chapter 5.04 unless the context requires a different meaning.

The Business Improvement Area is the area within the area bounded by Anacapa, Chapala, Gutierrez and Ortega Streets and businesses fronting on the area bounded by said streets and businesses fronting the intersections of said streets, except that the area north of the centerline of Ortega Street is not included.

Every business subject to a business tax under Chapter 5.04 of the Santa Barbara Municipal Code, except those subject to the business tax imposed by Section 5.04.400, and having a place of business within the area is subject to and shall pay the tax established by this chapter.

Disputes as to amount shall be resolved, penalties for late payment shall be imposed and collection shall be effected at the same rates and utilizing the same methods established under Chapter 5.04 of the Santa Barbara Municipal Code.

The funds collected pursuant to this tax shall be utilized for the following purposes which may include payment of costs to the City for administration of this chapter:

If any section, subsection, paragraph, subparagraph, sentence, clause or phrase of this chapter, or the application thereof to any person or circumstances, is for any reason held invalid, the validity of the remainder of this chapter, or the application of such provision to other persons or circumstances, shall not be affected thereby.

Except for collection of delinquent taxes under Chapter 4.42, collection of taxes under Chapter 4.42 shall be suspended after the ordinance first enacting Chapter 4.43 is effective and for as long as charges can lawfully be collected in the Old Town Parking and Business Improvement Area pursuant to Chapter 4.43. If the collection of such charges is enjoined or determined to be invalid by any court of competent jurisdiction, said suspension of taxes collected under Chapter 4.42 shall automatically terminate.

This chapter provides a procedure for the establishment of assessment districts that is separate from, and alternative to, other procedures under state or municipal law. This chapter does not prohibit the City Council from establishing an assessment district or conducting proceedings for such district under any other procedure authorized by law.

The City Council may establish a Community Benefit District and levy assessments in connection with such a District pursuant to this chapter.

This chapter incorporates the Property and Business District Law of 1994 (Streets and Highways Code Sections 36600 et seq.), which is referred to in the chapter as the "PBID Law." In connection with such incorporation, all references in the PBID Law to a "District" or a "Property and Business District" shall be interpreted as references to a Community Benefit District. Except where a provision of the PBID Law is inconsistent with a provision of this chapter, all provisions of the PBID Law shall apply to the establishment and operation of any Community Benefit District established pursuant to this chapter. In the event of a conflict between the provisions of this chapter and those of the PBID Law, the provisions in this chapter shall prevail.

Notwithstanding the requirements of Section 36632(c) of the PBID Law, any parcel of real property, regardless of the zoning of such parcel, may be included in a Community Benefit District and subject to an assessment in connection therewith, so long as such parcel specially benefits from the services and improvements funded by that District.

No assessment against businesses may be levied in connection with a Community Benefit District established pursuant to this chapter. Any assessments can be levied solely against real property.

Notwithstanding any provision of state law: (A) the initial term for any Community Benefit District established pursuant to this chapter may be as long as five years and shall not exceed five years; and (B) the term for a renewal of an existing Community Benefit District established pursuant to this chapter may be as long as 20 years and shall not exceed 20 years. The term of any renewal initiated pursuant to Section 4.45.080 of this chapter shall not exceed 20 years.

Notwithstanding Streets and Highways Code Sections 36621(a), 36660(a) or any other provision of state law, and in addition to any other circumstances in which it is authorized to do so by state law or this chapter, the City Council may adopt a resolution expressing its intention to renew an existing Community Benefit District upon the submission of a written request submitted by the Owners' Association for the District. A petition submitted pursuant to this section shall, in all respects except for the signature requirement, comply with all of the requirements for a petition submitted pursuant to the PBID Law. A resolution adopted to this section shall comply with all requirements for a resolution of intention adopted under Section 36621 of the PBID Law. The adoption of such a resolution shall initiate proceedings to form a District. Each renewal initiated pursuant to this section shall have a duration of no longer than 20 years.

If so provided in the engineer's report for a Community Benefit District, the assessment levied in connection with such a District may include amounts sufficient to recover the costs incurred in forming the District, including:

The City Council may, on its own initiative at any time, adopt a resolution of intention to disestablish a Community Benefit District and the City Council shall adopt such a resolution if, during the annual 30-day period set forth in Section 36670(a)(2) of the PBID Law, the City Council receives a written petition requesting disestablishment signed by property owners who pay more than 30% of the assessments levied in connection with the District. This section provides alternative methods for the initiation of proceedings to disestablish a Community Benefit District and shall not be interpreted to preempt the existence of other methods set forth in Section 36670 of the PBID Law or other applicable state law. A resolution of intention adopted pursuant to this section shall have the same effect, and trigger the same notice and hearing requirements, as a resolution of intention otherwise adopted pursuant to Section 36670 of the PBID Law.

The validity of an assessment levied under this chapter shall not be contested in any action or proceeding unless the action or proceeding is commenced within 30 days after the resolution levying the assessment is adopted, or as provided under Section 36633 of the PBID Law, as it may be amended from time to time. Any appeal from a final judgment in an action or proceeding shall be perfected within 30 days after the entry of judgment.

In order to establish efficient procedures for the purchase of equipment, supplies, and services at the lowest possible cost commensurate with quality needed, to exercise positive financial control over purchases, to clearly define authority for the purchasing function, and to assure the quality of purchases, a purchasing system is adopted. To the greatest extent practicable, the City shall endeavor to develop purchasing specifications that will result in the purchase of equipment, supplies, and services that are environmentally preferred. Competitive bidding for the purchase of equipment, supplies, and services is preferred as a matter of City policy and good purchasing practice. Even when competitive bids are not required by this chapter, competitive proposals or bids should be obtained if reasonably practicable and compatible with the City's interests.

The following words and phrases shall have the following meaning and construction for purposes of this chapter.

The City department receiving a grant is solely responsible for complying with all requirements of the grant and must designate a grant administrator. The grant administrator is responsible for ensuring that all grant requirements are followed and is responsible for including all applicable grant requirements in the specifications for the acquisition of goods or services to be processed by the Purchasing Division. This includes unique requirements or mandatory contract clauses that must be included in a resulting purchase order or contract in order to comply with the terms and conditions of the grant such as a lower bidding threshold, minority business participation goals, "Buy American" requirements, etc. The City will follow Uniform Guidance for federal grants. The Uniform Guidance for federal grants requires the City to adhere to the more stringent requirements between the terms and conditions of the grant or the City's own purchasing policies and procedures.

All departments shall file detailed estimates of their requirements for supplies and equipment in such manner, at such time, and for such future periods as the Purchasing Agent shall prescribe.

When responding to an operational emergency, the purchase of any equipment, supplies, or services may be made in accordance with the following procedures:

In the event a local emergency is declared by a federal or state agency, or a local emergency is declared pursuant to Section 9.116.050 of this code, the City may suspend its procurement policies and procedures for purchases related to the City's response to the declared emergency and follow federal procurement standards for sub-recipients under 2 C.F.R. Sections 200.318 through 200.326 in order to ensure that expenditures and procurements related to the City's response to the emergency are eligible for federal reimbursements.

The Purchasing Agent may inspect supplies and equipment delivered to determine their conformance with the specifications set forth in the order or contract. The Purchasing Agent shall have authority to require chemical and physical tests of samples submitted with bids and samples of deliveries which are necessary to determine their quality and conformance with specifications.

The Purchasing Agent is responsible for the City storage control program. Under direction of the Purchasing Agent, the City Stores Manager is responsible for the custody of and accounting for the supplies. This includes the maintenance of a perpetual inventory record for each item carried in stock and making quantity checks at frequent intervals to verify the ledger count and value. The City Stores Manager is to exercise full control and reporting of all materials received, withdrawn, or returned to stock.

The City recognizes that purchasing information technology on the basis of lowest purchase price alone may not always serve the best interests of the City. Therefore, the Purchasing Agent is hereby authorized to purchase information technology, within the budget approved by the City Council, on a "best value basis." In determining the best value for the City, the Purchasing Agent may consider the following factors:

It is unlawful to split or separate any purchase into smaller increments for the purpose of evading the provisions of the Charter or this chapter requiring advertising and competitive bidding.

All City departments shall submit to the Purchasing Agent, at such times and in such forms as the Agent shall prescribe, reports showing all supplies, equipment or personal property of any nature which are no longer used or which have become obsolete or worn out. The Purchasing Agent shall have the authority to exchange or trade on new supplies and equipment, or to sell, all supplies and equipment which cannot be used by any department or which have become unsuitable for City use. The Purchasing Agent shall also have the authority to make transfers between departments of any usable surplus supplies or equipment. The Purchasing Agent, upon obtaining the specific written approval of the City Finance Director, may, without published notice of the intended sale or competitive bidding, sell items of surplus personal property to: (1) any interested party if the value of the item does not exceed $500.00; (2) any governmental entity as long as the value of the item does not exceed $10,000.00; (3) recycling center if the item has no value in the Purchasing Agent's opinion, or donated to a Council approved charity or charities.

No contract to be executed in a future fiscal year or years for purchases of goods or services as described in this chapter shall be valid unless appropriations for such purchase shall have been made in the year in which the contract was entered into.

The City Administrator or designee may purchase library books and library periodicals in accordance with the budget approved by the City Council.

The award of contracts for professional services shall comply with Section 518 of the City Charter or any other procedures established by ordinance or resolution of the City Council consistent with Charter Section 518.

The City Administrator shall prepare and promulgate procedures for the suspension or debarment of nonresponsible bidders or contractors, and such procedures shall be approved by resolution of the City Council. The City shall not award any contract to vendors on the State of California's Debarment List or on the Federal Excluded Parties List.

The definitions contained in this section shall govern the construction of this chapter unless the context otherwise requires. The definition of a word or phrase applies to any variants thereof.

This chapter shall provide a complete, additional and alternative procedure for accomplishing the acts authorized in this chapter, and shall be deemed to be supplemental and additional to the powers conferred by the Constitution of the State of California, the Charter of the City and other applicable laws. The City may use the provisions of this chapter instead of, or in conjunction with, any other laws or methods of financing part or all of the cost of improvements.

This chapter shall be liberally construed to effectuate its purpose. Any proceedings taken under this chapter and any assessment levied pursuant thereto shall not be invalidated for failure to comply with the provisions of this chapter if such failure does not substantially and adversely affect the constitutional rights of any property owner. The exclusive remedy of any property owner so affected shall be appeal to the City Council in accordance with the provisions of this chapter. All determinations made by the City Council pursuant to this chapter shall be final and conclusive in the absence of fraud or prejudicial abuse of discretion. All proceedings undertaken by the City pursuant to this chapter shall be undertaken in accordance with the provisions of Section 19 of Article XVI of the California Constitution, as such section may be amended or supplemented from time to time.

A benefit assessment district shall consist of all territory which, as determined by the City Council, will be benefited by the subject improvements or public works and is to be assessed to pay the costs thereof.

A benefit assessment district may consist of all or any part of the territory within the City. A benefit assessment district may consist of contiguous or non-contiguous areas. The improvements in one area need not be of benefit to other areas.

The provisions of Chapter 2 (commencing with Section 5115) of Part 3 of Division 7 of the California Streets and Highways Code (as said provisions may from time to time be amended or supplemented) pertaining to the extension of the work or the territory of the benefit assessment district beyond the boundaries of a city, are by this reference incorporated into this chapter.

Any resolution, notice, report, diagram, or assessment which is required to contain a description of the improvements, the boundaries of the benefit assessment district or any zones therein, or the lines and dimensions of any lot or parcel of land may, for a full and detailed description thereof, refer to any plan or map which is on file with the City Clerk, the county auditor, the county recorder or the county assessor and which is open to public inspection. The plan or map so referred to shall govern for all details of the description.

In any proceeding authorized pursuant to this chapter, the City Council may order any acquisition of land, rights-of-way, easements, or other interests therein necessary or appropriate in connection with such improvement, and assess the cost of such acquisition as a part of the costs of such improvement. The City is authorized to advance the costs of such acquisition from legally available funds, and thereafter obtain reimbursement for such advance as a part of the costs of such improvement. As appropriate, acquisitions may be accomplished through the exercise of any applicable power of eminent domain or otherwise.

The City Clerk shall give notice or cause the same to be given in accordance with this section, unless the City Council delegates the duty of giving the notice to some other person, officer or board.

Public property owned by any public agency and in use in the performance of a public function shall not be subject to assessment under this chapter, unless the resolution of intention expressly provides that it shall be assessed.

The validity of an assessment levied under this chapter shall not be contested in any action or proceeding, unless the action or proceeding is commenced within 30 days after the assessment is levied.

An action to determine the validity of the acquisition or improvement of any public work, any assessment or any bonds, notes or other financing instituted pursuant to this chapter may be brought by the City upon authorization of such action by the City Council or by any interested person pursuant to Chapter 9 (commencing with Section 860) of Title 10 of Part 2 of the California Code of Civil Procedure. For such purposes, the "acquisition or improvement of any public work" or an "assessment" shall be deemed to be in existence upon adoption of the resolution ordering the improvements and confirming the assessment (as described in Section 4.60.100.C of this chapter).

Assessments may be levied and bonds may be issued in accordance with this chapter for the purpose of funding rehabilitation and repair work necessary to bring buildings in the City into compliance with the Regulations (which shall be defined as the requirements of Chapter 22.18 of the Santa Barbara Municipal Code.).

Subject to the provisions of Section 4.65.010, notwithstanding any other provision of law, whenever the public interest and necessity so require, and upon such terms and conditions as the City Council shall determine, the City, may pay or cause to be paid amounts payable under contracts between private owners of property on which improvements are constructed or to be constructed hereunder, or may reimburse the private property owners for such payments. Subject to said terms and conditions, said payments may be made in the amounts, at the times and upon the conditions as provided in said contracts. If the City Council so provides in the Resolution of Intention, such payments or reimbursements may be made contingent upon satisfactory completion of the improvements.

Certain provisions of the California Streets and Highways Code, as incorporated in this chapter, are revised or deleted, as follows:

As a complete and alternative method of collecting the assessment and installments thereof under this chapter, the City may by resolution establish a collection procedure not requiring that the assessment or installments thereof be collected on the tax rolls of the County of Santa Barbara; provided, that such alternative collection procedure shall be described in the Resolution of Intention adopted hereunder.

To the extent provided by the Constitution and statutes of the State of California, the interest on the bonds shall be exempt from taxation in California.

The powers conferred upon the City Council by the provisions of this chapter are in addition to and supplemental to the powers conferred by any other ordinance or by law. The improvements designated in this chapter may be constructed, reconstructed, acquired, improved, bettered and extended with moneys advanced for that purpose in accordance with the provisions of this chapter, notwithstanding any other law and without regard to the requirements, restrictions, limitations or provisions contained in any other law.

Whenever reference is made in any of the statutes of the state incorporated herein to the issuance of bonds pursuant to a specified division of the California Streets and Highways Code, such reference shall also be deemed to include this chapter in the issuance of bonds pursuant to the division referred to.

The validity of an assessment or supplementary assessment levied under this chapter shall not be contested in any action or proceeding unless the action or proceeding is commenced within 30 days after the assessment is levied. Any appeal from a final judgment in such an action or proceeding shall be perfected within 30 days after the entry of judgment.

This chapter shall be liberally construed in order to effectuate its purposes. No error, irregularity, informality, and no neglect or omission of any officer, in any procedure taken under this chapter, which does not directly affect the jurisdiction of the legislative body to order the work or improvement, shall avoid or invalidate such proceeding or any assessment for the cost of work done thereunder. The exclusive remedy of any person affected or aggrieved thereby shall be by appeal to the legislative body in accordance with the provisions of this chapter.

This chapter may be amended at any time for the purpose of curing any ambiguity, or of curing, correcting or supplementing any defective provision herein contained, as the City may deem necessary or desirable as long as such amendment does not (i) materially impair or adversely affect the interests of any owner within an improvement district established pursuant to the provisions hereof in a manner inconsistent with the provisions hereof without the written consent of such owner, or (ii) materially impair or adversely affect the interests of any owner of bonds payable from assessments levied hereunder, without the written consent of such bond owner.

Any provisions of the Santa Barbara Municipal Code or appendices thereto or any other ordinances of the City inconsistent herewith shall not apply to proceedings or improvements hereunder.

This chapter, being necessary for the health, welfare and safety of the City and its residents, shall be liberally construed in order to effectuate its purposes. No error, irregularity or informality, and no neglect or omission of any officer, in any procedure taken under this chapter, which does not directly affect the jurisdiction of the City Council to order the work or improvements, shall avoid or invalidate such proceeding or any assessment thereunder. The exclusive remedy of any person affected or aggrieved thereby shall be by appeal to the City Council.

The formation of an improvement district and the issuance of bonds to finance the improvements shall not subject the City to liability under any state, federal or local law for any cause of action which may be brought with respect to the improvements installed or constructed pursuant to this chapter. Such improvements shall at all times be private improvements owned, built, controlled, operated and maintained by the private owners and will not be public improvements for purposes of determining the liability of the City.

This chapter provides a complete, additional and alternative method for doing the things authorized by this chapter and shall be regarded as supplemental and additional to the powers conferred by any other laws of the state of California. This chapter provides a means of forming local community facilities districts within the City of Santa Barbara, authorizing the levy of special taxes within such districts, authorizing the issuance of bonds, and financing the provision of public facilities and services within such districts pursuant to the authority the City of Santa Barbara holds over its municipal affairs under Article XI, Section V of the California Constitution and the Charter of the City.

The procedures for undertaking formation of a local community facilities district under this chapter (except as otherwise expressly provided in this chapter) shall be the procedures set forth in the Mello-Roos Community Facilities Act of 1982 (Chapter 2.5 of Part 1 of Division 2 of Title 5 of the California Government Code, beginning with Section 53311) and all other statutes of the State of California referred to therein or which refer to the Mello-Roos Community Facilities Act of 1982, as the same are in effect on the date of introduction of this chapter and as such statutes may hereafter be amended; provided, that any provision of general law of the State of California amended, revised or deleted pursuant to Section 4.70.030 of this chapter shall only be further amended, revised or deleted by an amendment, a revision or a deletion to this chapter made by the City Council. All of the provisions of said state statutes are incorporated in this chapter by this reference and made a part hereof. References in the Mello-Roos Community Facilities Act of 1982 to "this chapter" shall, when the provisions of that Act are being used as incorporated in this chapter of the Santa Barbara Municipal Code, be references to this chapter of the Santa Barbara Municipal Code.