SECTION 1.
The Legislature finds and declares all of the following:(a) Business improvement districts and tourism marketing districts are important to California’s economy, and provide a number of tourism-related services to California’s tourism industry, including marketing of assessed businesses, tourism promotion, and special events to attract tourists.
(b) Business improvement district and tourism marketing district assessment revenues are intended only to provide benefits or services directly to those businesses paying the assessment, and business improvement district and tourism marketing district assessment revenues cannot be diverted to support general governmental programs.
(c) The purpose of this bill is to clarify that business improvement district and tourism marketing district assessments are not taxes within the meaning of Article XIII C of the California Constitution merely because they might generate indirect, secondary benefits for nonpayors, provided that those indirect, secondary benefits occur incidentally and without cost to the payors of the assessment.