(

a) Subject to

Section of

Article XIII A of the California Constitution, an authority may impose, by resolution, a special tax, measured by gross receipts, for the privilege of engaging in any kind of lawful business transacted in the jurisdiction of the authority pursuant to the procedures established in

Article 3.5 (commencing with

Section 50075) of

Chapter of Part of Division of Title 5,

Section 62521, and any other applicable procedures provided by law. (

b) The resolution imposing a special tax pursuant to this

section may provide for any of the following:

(1) Variable rates based on the business sector of each person subject to the tax.

(2) Exemptions for small businesses.

(3) Collection of the tax by suit or otherwise. (

c) If an authority levies a special tax pursuant to subdivision (

a) upon a business operating both within and outside the authority’s taxing jurisdiction, the authority 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. (

d) A special tax levied pursuant to subdivision (

a) shall not apply to any nonprofit organization that is exempted from taxes by

Chapter 4 (commencing with

Section 23701) of Part of Division of the Revenue and Taxation Code or Subchapter F (commencing with

Section 501) of

Chapter of Subtitle A of the Internal Revenue Code of 1986, or the successor of either, or to any minister, clergyperson, Christian Science practitioner, rabbi, or leader 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.