This tax shall be known as the Park and Recreation Facilities Tax of the City of Santa Monica.
(Prior code § 6670; added by Ord. No. 922CCS, adopted 7/30/73)
There is hereby established a Park and Recreation Facilities Fund. All of the sums collected pursuant to this Chapter shall be deposited in said Park and Recreation Facilities Fund and shall be used solely for the acquisition, improvement and expansion of public park, playground and/or recreation facilities.
(Prior code § 6671; added by Ord. No. 922CCS, adopted 7/30/73)
The City Council of the City of Santa Monica hereby declares that the taxes required to be paid are hereby assessed pursuant to the taxing power of the City of Santa Monica and solely for the purpose of producing revenue. The continued increase in the development of dwelling units in the City of Santa Monica with the attendant increase in population of the City has created an urgent need for facilities to serve the increasing population of the City and the means of providing additional revenues with which to finance such public facilities.
(Prior code § 6672; added by Ord. No. 922CCS, adopted 7/30/73)
For the purposes of this Chapter the following definitions shall apply:
includes each single family dwelling and each unit of an apartment, duplex or multiple dwelling structure designed as a separate habitation for one or more persons, hotel or motel unit, guest room, or trailer park space.
includes every person, firm, or corporation constructing a dwelling unit itself or through the services of any employee, agent or independent contractor.
(Prior code § 6673; added by Ord. No. 922CCS, adopted 7/30/73)
The taxes imposed by this Chapter shall be applicable to every dwelling unit hereinafter constructed in the City of Santa Monica.
(Prior code § 6674; added by Ord. No. 922CCS, adopted 7/30/73)
Every person constructing any new dwelling unit in the City for which a Park and Recreation Facilities Tax is required to be paid by Section 6.80.050 shall pay to the City therefor the sum of two hundred dollars for each dwelling unit.
(Prior code § 6675; added by Ord. No. 922CCS, adopted 7/30/73)
A single-family residential business license tax is imposed solely for revenue purposes on the development and construction of all single-family residential structures in the sum of one thousand dollars per planned salable unit. No such tax shall be imposed upon the development or construction of any such single family residential unit for which a completed sale has occurred or for which a condominium license tax has been paid pursuant to Chapter 6.76. Each of the provisions of Chapter 6.76 relating to condominium tax law for tax on condominiums shall be applied equally to single-family residences. This tax shall not be applicable to any person constructing no more than one single-family residential structures during any one-year period for his or her own personal residence.
(Prior code § 6675.1; added by Ord. No. 929CCS, adopted 8/31/73)
The taxes imposed by this Chapter shall be due and payable as follows:
A.
The tax imposed by Section 6.80.050 shall be due and payable at the time of the issuance of the building permit for the construction of any such dwelling unit.
B.
Payment of the taxes imposed by Section 6.80.050 shall be a condition precedent to the issuance by the City of a building permit for the construction of any such dwelling unit; provided, however, that there shall be a refund of such taxes in the event the building permit is not approved, or is not used, for such construction.
C.
In the event that construction of any such dwelling unit is not commenced within sixty days after the issuance of a building permit therefor and an extension of time for the commencement of such construction is granted by the Building Officer of the City of Santa Monica or other official or body of the City, then such building permit shall be deemed to have been issued at the time such extension is granted and the payment of any additional fee due under Section 6.80.060 shall be a condition precedent to the granting of such extension.
D.
This tax shall not be applicable to any building permit applied for with a full and complete set of working drawings before the effective date of this ordinance.
(Prior code § 6676)
There shall be exempted from the tax set forth in Section 6.80.060 the construction of any dwelling unit to be used exclusively for housing the elderly or handicapped persons which is owned and operated by foundations or corporations which, pursuant to the provisions of Section 33396 of the Health and Safety Code are entitled to the welfare exemption provided for in Section 1c of Article XIII of the State Constitution.
(Prior code § 6677)