[§ 2, Ord. 912-94, eff. December 15, 1994]
There is hereby established and imposed a tax on new development
and construction in the manner and at the rates set forth in this
article.
[§ 2, Ord. 912-94, eff. December 15, 1994]
The following words and phrases whenever used in this article
shall be construed as defined in this section.
(a) COMMERCIAL UNIT – Shall mean any structure or portion of a
structure to be used for retail and wholesale sales and services,
personal and professional services and any other nonresidential use
permitted or conditionally permitted in the City, except motels and
hotel units. Each portion of a single structure which is to be separately
rented, sold or used shall constitute a single unit.
(b) DWELLING UNIT – Shall mean any residential structure or portion
of a structure designed or used as a separate habitation for one or
more persons, but shall not include motel or hotel units.
(c) MOTEL OR HOTEL UNIT – Shall mean each separate guest room or
rooms having a separate entrance from a common area and contained
in one or more buildings.
(d) PERSON – Shall mean every person, firm corporation or other
entity constructing a dwelling unit itself or through the services
of any employee, agent or independent contractor.
[§ 2, Ord. 912-94, eff. December 15, 1994]
This article is enacted solely to raise revenue for the general
governmental purposes of the City of Avalon. All of the proceeds from
the tax imposed by this article shall be placed in the City's
general fund.
[§ 2, Ord. 912-94, eff. December 15, 1994]
In addition to any other fee or tax prescribed by the Avalon
Municipal Code, every person constructing new development shall pay
the following:
(a) Commercial Unit: $1,200 per unit, plus a surcharge of $500 for every
1,000 square feet above 3,000 square feet.
(b) Dwelling Unit: $1,000 for each such new dwelling unit.
(c) Motel and Motel Unit: $600 per unit.
[§ 2, Ord. 912-94, eff. December 15, 1994]
(a) Nothing in this article shall be construed as imposing a tax upon
any person where such imposition would violate the Constitution of
the United States, or the Constitution of the State of California
or any California statute;
(b) Any dwelling unit to be used exclusively for housing elderly or handicapped persons which is owned and operated by any entity subject to the provisions of California
Health and Safety Code § 33396 and entitled to the welfare exemption set forth in § 4 of Article
13 of the State Constitution shall be exempt from the tax imposed herein;
(c) Any dwelling unit constructed as part of a City sponsored program
to provide affordable housing, including but not limited to the City's
First Time Homebuyer's Program, shall be exempt from the tax
imposed herein;
(d) Structures to be owned by churches, facilities of the City of Avalon,
Los Angeles County, Long Beach Unified School District, 501(c)3 nonprofit
organizations and other similar type nonprofit organizations shall
be exempt from the tax imposed herein;
(e) The City Council may, by order or resolution, establish one or more
classes of persons or one or more classes of structures and provide
that such classes of persons or structures shall be exempt, in whole
or part, from such tax.
[§ 2, Ord. 912-94, eff. December 15, 1994]
The tax imposed by this article shall be due and payable upon
application to the City for a building permit for the construction
of the dwelling unit, commercial unit and motel or hotel unit, provided,
however, that in the event the building permit is not approved or
is not used for such construction, such funds shall be refunded on
written request to the Finance Director for such refund.