CALIFORNIA STATUTES AND CODES
SECTIONS 37100-37200
GOVERNMENT CODE
SECTION 37100-37200
37100. The legislative body may pass ordinances not in conflict
with the Constitution and laws of the State or the United States.
37100.5. Except as provided in Section 7282 of the Revenue and
Taxation Code, the legislative body of any city may levy any tax
which may be levied by any charter city, subject to the voters'
approval pursuant to Article XIII A of the Constitution of
California.
37101. (a) The legislative body may license, for revenue and
regulation, and fix the license tax upon, every kind of lawful
business transacted in the city, including shows, exhibitions, and
games. It may provide for collection of the license tax by suit or
otherwise. If the legislative body levies a sales tax under the
authority of this section, it may impose a complementary tax at the
same rate upon use or other consumption of tangible personal
property.
If the legislative body imposes a sales or use tax, it shall do so
in the same manner and use the same tax base as prescribed in Part
1.5 (commencing with Section 7200) of Division 2 of the Revenue and
Taxation Code.
(b) Any legislative body, including the legislative body of a
charter city, that levies a license tax pursuant to subdivision (a)
upon a business operating both within and outside the legislative
body's taxing jurisdiction, shall levy the tax so that the measure of
tax fairly reflects that proportion of the taxed activity actually
carried on within the taxing jurisdiction.
(c) No license tax levied pursuant to subdivision (a) that is
measured by the licensee's income or gross receipts, whether levied
by a charter or general law city, shall apply to any nonprofit
organization that is exempted from taxes by Chapter 4 (commencing
with Section 23701) of Part 11 of Division 2 of the Revenue and
Taxation Code or Subchapter F (commencing with Section 501) of
Chapter 1 of Subtitle A of the Internal Revenue Code of 1986, or the
successor of either, or to any minister, clergyman, Christian Science
practitioner, rabbi, or priest of any religious organization that
has been granted an exemption from federal income tax by the United
States Commissioner of Internal Revenue as an organization described
in Section 501(c)(3) of the Internal Revenue Code or a successor to
that section.
37101.5. Notwithstanding Section 37101, no legislative body shall
require a regulatory license or impose a regulatory license or impose
a regulatory license fee with respect to cafe musicians.
"Cafe musician," for the purposes of this section, means any
person playing a musical instrument in any place or establishment
where food or alcoholic beverages are sold, offered for sale or given
away, who is an employee, or independent contractor, of such place
or establishment. "Cafe musician" does not include an owner, manager,
or operator of such place or establishment.
37101.7. (a) In accordance with the provisions of subdivision (b),
the legislative body may license for revenue, and fix the license tax
upon, persons who transact in the city the business of a contractor
licensed pursuant to Chapter 9 (commencing with Section 7000) of
Division 3 of the Business and Professions Code.
(b) The ordinance which adopts the license and license tax shall
not impose a greater license tax upon those persons subject to it
who, as contractors, have no fixed place of business within the city,
than upon those contractors who have a fixed place of business
within the city; provided, however, that such ordinance may impose a
license tax graduated according to gross receipts attributable to
contracting work done within a city, regardless of whether or not the
contractor has a fixed place of business within the city.
37102. The legislative body may use any available funds to provide
employment to the city's destitute or needy unemployed residents.
37103. The legislative body may contract with any specially trained
and experienced person, firm, or corporation for special services
and advice in financial, economic, accounting, engineering, legal, or
administrative matters.
It may pay such compensation to these experts as it deems proper.
37104. The legislative body may issue subpenas requiring attendance
of witnesses or production of books or other documents for evidence
or testimony in any action or proceeding pending before it.
37105. Subpenas shall be signed by the mayor and attested by the
city clerk. They may be served as subpenas are served in civil
actions.
37106. If any person duly subpenaed neglects or refuses to obey a
subpena, or, appearing, refuses to testify or answer any questions
which a majority of the legislative body decide proper and pertinent,
the mayor shall report the fact to the judge of the superior court
of the county.
37107. The judge shall issue an attachment directed to the sheriff
of the county where the witness was required to appear, commanding
him to attach the person, and forthwith bring him before the judge.
37108. On return of the attachment and production of the witness,
the judge has jurisdiction.
37109. The right of a witness to purge himself of the contempt and
the proceedings, penalties, and punishment shall be the same as if
the contempt had been committed in a civil trial in a superior court.
37110. The legislative body may spend money from the general fund
for music and promotion, including promotion of sister city and town
affiliation programs.
37110.5. The legislative body may authorize and provide for
contributions to nonprofit educational radio and television stations,
provided all of the following conditions exist:
(a) The purpose of the contribution is to enable the citizens of
the city to enjoy greater educational and cultural advantages.
(b) A substantial number of the residents of the city live within
the reception area of the station.
(c) The station regularly broadcasts programs which have
educational or cultural significance.
(d) The contribution is to the general funds of the station and
not for or in connection with any particular program.
(e) The contribution is not accompanied, directly or indirectly,
by any direction of, sponsorship of, control of, or restriction of
any program or the content of any program.
37111. When the legislative body deems it necessary that land
purchased for park or other purposes be used for construction of
public buildings or creation of a civic center, it may adopt an
ordinance by a four-fifths vote declaring the necessity and providing
for such use.
37111.1. When a legislative body deems it necessary that land
purchased in fee for any municipal purpose and subsequently dedicated
by use for park purposes should be used for other municipal
purposes, it may adopt an ordinance by a four-fifths vote, after
giving notice and conducting a public hearing, declaring the
necessity and providing that such lands can be used for other
municipal purposes provided that (a) an equal or greater amount of
city property has also been acquired within the previous three years
and has been dedicated and has been developed, or will within a
reasonable period of time be developed, for similar park purposes and
(b) the proposed use of the park land conforms to the city's general
plan.
This section shall not be applicable to land dedicated for park
purposes by a donor or acquired by eminent domain procedures for park
purposes or acquired by funds obtained from bonds voted for park
purposes.
This procedure is an alternative procedure to any other procedures
contained in the law.
37112. In addition to other powers, a legislative body may perform
all acts necessary or proper to carry out the provisions of this
title.
37114. If real property is conveyed by a city and it is
subsequently determined and mutually agreed by the legislative body
of the city and the person to whom the property was conveyed that an
error was made in the description of the property conveyed, so that
less property is included in the description than was intended by the
parties, the legislative body of the city may by resolution recite
the facts of such error and approve such determination and agreement;
thereafter the legislative body may execute or cause to be executed
a corrective deed without conforming to the requirements of law, if
any, for the sale of real property by cities and without commencing a
judicial action to reform the deed.
A similar procedure may be followed with respect to property
conveyed to a city, where the error results in more property being
conveyed than was intended. In either case the resolution of the
legislative body shall be conclusive as to the facts recited therein
as to good faith purchasers or encumbrancers for value.
This section shall not apply to a conveyance by or to a city if
the error is in the published description required by law or charter,
nor shall this section require notice of such sale or purchase to be
published if not otherwise required by law.
37115. The legislative body may, within the powers otherwise
conferred by law upon the city, do and perform all acts necessary to
enable the city to participate in the "Economic Opportunity Act of
1964" (P.L. 88-452; 78 Stat. 508), including the authorization of the
expenditure by the city of whatever funds that may be required by
the federal government as a condition to such participation.
37116. Upon receipt of an application from the governing body of
any school district maintaining a school within a city, requesting to
borrow funds from the city for the purpose of removing or replacing
asbestos-derived materials used in constructing, insulating, or
furnishing one or more of those schools, and declaring the existence
of such asbestos-derived material to be potentially detrimental to
the health of pupils, teachers, and others using the school, the
legislative body of the city may loan, and the school district may
borrow, the requested city funds upon such terms and conditions as
are mutually agreed upon by the respective governing bodies, provided
that the loan shall be repaid only from the school district's
deferred maintenance fund established pursuant to Section 39618 of
the Education Code.
37200. If the legislative body adopts an annual budget, the budget
document shall include the appropriations limit and the total annual
appropriations subject to limitation as determined pursuant to
Division 9 (commencing with Section 7900) of Title 1.