{"code":"SHC","codeName":"Streets and Highways Code","section":"36040","citation":"Sts. & Hy. Code, § 36040","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 18. PARKING [31500. - 36745.]","url":"https://blackletter.si/streets-and-highways-code/division-18"},{"name":"PART 5. PARKING AND BUSINESS IMPROVEMENT AREA LAW OF 1965 [36000. - 36081.]","url":"https://blackletter.si/streets-and-highways-code/division-18/part-5"},{"name":"CHAPTER 3. Classification of Businesses [36040. - 36041.]","url":"https://blackletter.si/streets-and-highways-code/division-18/part-5/chapter-3"}],"history":"Amended by Stats. 1967, Ch. 1175.","effective":null,"html":"<p>For purposes of the tax or additional tax to be imposed pursuant to this part, the city council may make a reasonable classification of businesses, giving consideration to various factors, including the degree of benefit received from parking only.</p>","text":"For purposes of the tax or additional tax to be imposed pursuant to this part, the city council may make a reasonable classification of businesses, giving consideration to various factors, including the degree of benefit received from parking only.","otherVersions":[],"url":"https://blackletter.si/streets-and-highways-code/classification-of-businesses-36040","source":"California Legislative Information bulk export (pubinfo)"}