This chapter shall be known as the "Sunnyvale Construction Tax
Ordinance."
(Ord. 1775-75 § 1, 1975)
This chapter is adopted pursuant to the power of the city of
Sunnyvale as a charter city as provided in Article IV of the city
Charter.
(Ord. 1775-75 § 1, 1975)
The tax adopted hereunder is a construction tax levied pursuant
to the taxing power of the city of Sunnyvale for the sole purpose
of producing revenue.
(Ord. 1775-75 § 1, 1975)
Except where the context otherwise requires, or unless otherwise
specified, the definitions set forth in this chapter shall govern
the construction of this chapter.
means any structure having a roof supported by columns or
walls for the shelter, housing or enclosure of persons, animals, chattels
or property of any kind. A mobilehome shall not be deemed a building.
means the putting together, assembling, erecting or altering
of construction materials, components or modules into a structure,
or portion of a structure, and includes reconstructing, enlarging
or altering any structure. Construct also includes the moving and
locating of a building, or portion thereof, onto a lot or parcel of
land, and also includes the improvement of land as a mobilehome lot.
means anything constructed which is supported directly or
indirectly, on the ground, above the ground or below the surface of
the ground, excluding mobilehomes but including swimming pools.
means a building or portion thereof designed or occupied
for residential purposes, but not including boardinghouses or lodging
houses, hotels, motels or mobilehomes.
means the sum of the areas computed from the outside dimensions
of a building, including corridors and other design features, for
each floor contained therein including mezzanine floors. The floor
area of a building, or portion thereof, not provided with surrounding
exterior walls shall be the usable area under the horizontal projection
of the roof or floor above.
means a vehicle designed and equipped for human habitation,
including but not limited to travel trailers, camp cars, recreational
vehicles, tent trailers, motor homes, or other vehicle with or without
motor power designed to travel on public thoroughfares.
means any area or portion of a mobilehome park designated,
designed, or used for the occupancy of one mobilehome on a temporary,
semi-permanent, or permanent basis.
means any area or tract of land where two or more mobilehome
lots are rented or leased or held out for rent or lease to accommodate
mobilehomes used for human habitation.
means the total value of all construction work for which
a building permit is issued, as well as all finish work, painting,
roofing, electrical, plumbing, heating, air conditioning, elevators,
fire extinguishing systems and any other permanent work or equipment.
(Ord. 1775-75 § 1, 1975)
A tax at the rate of fifty-four percent of one percent of the
total value of all construction work for which a permit is required
pursuant to Chapter 16.12 of this code is hereby imposed upon every
person who constructs, or causes to be constructed, any building,
structure or portion thereof, or interior improvements thereto, or
any mobilehome lot, in the city of Sunnyvale.
(Ord. 1775-75 § 1, 1975)
The determination of value under the provisions of this chapter shall be made by the chief building official, provided that his determination shall be subject to appeal to the board of appeals as set forth in Title 16 of this code.
(Ord. 1775-75 § 1, 1975)
It is unlawful for any person to erect, construct, enlarge,
alter, repair, move, improve, make, put together, or convert any building
or structure, as defined herein, in the city of Sunnyvale, or attempt
to do so, or cause the same to be done without first paying the tax
imposed by this chapter.
(Ord. 1775-75 § 1, 1975)
The tax imposed hereunder shall be due and shall be paid prior
to the issuance of any permit required for such construction. The
amount of tax imposed hereunder for the construction of any mobilehome
lot shall be due and payable at the time a permit is issued to construct
and install electrical or plumbing equipment to service such mobilehome
lot.
(Ord. 1775-75 § 1, 1975)
The tax imposed under this chapter shall not apply to the following:
(a)
The
city of Sunnyvale, the United States or any agency or instrumentality
thereof, the state of California or any county, city and county, district
or any political subdivision of the state of California, or any other
governmental agency.
(b)
Nothing
in this chapter shall be construed as imposing a tax upon any person
when imposition of such tax upon that person would be in violation
of the Constitution of the United States or that of the state of California.
(c)
Remodeling
and/or alteration of a dwelling; provided, that if the number of square
feet of gross building floor area in the structure devoted to the
abovedescribed use is increased, then the tax imposed under this chapter
shall apply to the value of such increase.
(d)
The
painting of a sign or the repainting of an existing sign regardless
of whether or not a permit has been issued therefor where such work
does not result in structural changes being made thereto.
(e)
Alterations or additions to an existing structure in the nature of landscaping, facades, screening, repainting, exterior finish materials, adornment, architectural embellishments and/or decorations to enhance the appearance of the structure, provided that, if the number of square feet of gross building floor area in any structure is increased, then the tax imposed under this chapter shall apply to the value of such increase. Each such exempt alteration or addition shall be specifically described on separate plans. Determination as to exempt status shall be made by the chief building official subject to appeal as set forth in Section 3.36.060.
(f)
Alterations or additions to an existing structure to conserve energy, including but not limited to, insulation and solar energy utilization, provided that, if the number of square feet of gross building floor area in the structure is increased, then the tax imposed under this chapter shall apply to the value of such increase. Each such exempt alteration or addition shall be specifically described on separate plans. Determination as to exempt status shall be made by the chief building official subject to appeal as set forth in Section 3.36.060.
(Ord. 1775-75 § 1, 1975; Ord. 1882-78 § 1, 1978)
The tax imposed by this chapter shall be refunded to the person
who paid it in the event that the construction for which the tax was
required to be paid is not started; provided that in the event of
such refund, it is unlawful for any person to proceed in any way with
further construction without first applying for another building permit,
and paying the tax imposed by this chapter.
(Ord. 1775-75 § 1, 1975)
(a)
Whenever the amount of any tax has been overpaid or has been erroneously or unlawfully collected or received by the city, it may be refunded as provided in subsections (b) and (c) of this section provided a claim in writing therefor, stating under penalty of perjury the specific ground upon which the claim is founded, is filed with the director of finance within one year of the date of completion of the construction. The claim shall be on forms furnished by the director of finance.
(b)
A
refund may be claimed or a credit taken against any currently due
taxes in the amount overpaid or erroneously or unlawfully collected
or received when it is established in a manner prescribed by the director
of finance that the amount claimed has been overpaid or has been erroneously
or unlawfully collected or received by the city.
(c)
No
refund or credit shall be allowed unless the claimant establishes
by written records entitlement thereto.
(Ord. 1775-75 § 1, 1975)
