California Streets And Highways Code Section 36021

The city council shall adopt a resolution of intention to establish an area. The resolution shall contain the following information: (a) Description of the boundaries of the proposed area; (b) The time and place of a hearing to be held by the council to consider establishment of an area; (c) The proposed uses to which the proposed revenue shall be put; and (d) The initial or additional rate or levy, of the license tax, with a breakdown by class of business if such classification is to be used.