{"code":"GOV","codeName":"Government Code","section":"40470","citation":"Gov. Code, § 40470","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"TITLE 4. GOVERNMENT OF CITIES [34000. - 45345.]","url":"https://blackletter.si/government-code/title-4"},{"name":"DIVISION 3. OFFICERS [36501. - 41805.]","url":"https://blackletter.si/government-code/title-4/division-3"},{"name":"PART 2. LEGISLATIVE BODY [36801. - 40592.]","url":"https://blackletter.si/government-code/title-4/division-3/part-2"},{"name":"CHAPTER 18. Public Works [40401. - 40473.]","url":"https://blackletter.si/government-code/title-4/division-3/part-2/chapter-18"},{"name":"ARTICLE 3. Sidewalks [40470. - 40473.]","url":"https://blackletter.si/government-code/title-4/division-3/part-2/chapter-18/article-3"}],"history":"Added by Stats. 1971, Ch. 350.","effective":null,"html":"<p>The legislative body of a general law city may impose a sidewalk installation charge pursuant to this article. The charge shall not exceed three dollars ($3) annually on all businesses and residences located within the city, including trailer coaches valued under subdivision (e) of Section <a href=\"/rtc/10753.2\">10753.2</a> of the Revenue and Taxation Code. Each dwelling in a multiple-dwelling unit shall be considered a separate residence for purposes of such charge, but each business having a room or rooms subject to the tax imposed under Section <a href=\"/gov/51030\">51030</a> shall be considered as a single business for purposes of such charge.</p>","text":"The legislative body of a general law city may impose a sidewalk installation charge pursuant to this article. The charge shall not exceed three dollars ($3) annually on all businesses and residences located within the city, including trailer coaches valued under subdivision (e) of Section 10753.2 of the Revenue and Taxation Code. Each dwelling in a multiple-dwelling unit shall be considered a separate residence for purposes of such charge, but each business having a room or rooms subject to the tax imposed under Section 51030 shall be considered as a single business for purposes of such charge.","otherVersions":[],"url":"https://blackletter.si/government-code/sidewalks-40470","source":"California Legislative Information bulk export (pubinfo)"}