Government Code - GOV
TITLE 4. GOVERNMENT OF CITIES [34000 - 45345]
( Title 4 added by Stats. 1949, Ch. 79. ) DIVISION 3. OFFICERS [36501 - 41805]
( Division 3 added by Stats. 1949, Ch. 79. ) PART 2. LEGISLATIVE BODY [36801 - 40592]
( Part 2 added by Stats. 1949, Ch. 79. ) CHAPTER 18. Public Works [40401 - 40473]
( Chapter 18 added by Stats. 1949, Ch. 79. ) ARTICLE 3. Sidewalks [40470 - 40473]
( Article 3 added by Stats. 1971, Ch. 350. ) 40470.
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.
(Added by Stats. 1971, Ch. 350.)