A. 
The people of the City of Roseville find that the growth of the city and new construction adversely affect the ability of the Roseville fire department to provide an adequate level of service. Much of the new construction is taking place in areas beyond those which can be served within established maximum response times from existing fire stations. As a result, the public safety and welfare is directly impacted and a critical need for new fire facilities and equipment has arisen.
B. 
It is the purpose of this chapter to require that new construction within the city contribute to the cost of providing the new fire service facilities and equipment for which it creates a need.
(Res. 84-225 § 4 (Exhibit B), 1984)
A. 
A tax of one-half of one percent of the valuation of any structure for which a building permit is required pursuant to Chapter 16.04 is imposed upon the application for such permit.
B. 
The tax shall be determined by multiplying 0.005 by the valuation of the structure for which application is made, as determined pursuant to Section 16.04.040(A)(3)(c). It shall be due and payable at the time of application for the permit, and as a condition for issuance of the permit as a tax on the privilege of obtaining a building permit.
C. 
The tax revenues shall be placed in a separate fund to be known as the “fire facilities and equipment fund,” and such revenues shall be used only for the purpose of funding construction, reconstruction, or repair of fire facilities, or the acquisition, repair, or maintenance of fire equipment.
(Res. 84-225 § 4 (Exhibit B), 1984)
The tax imposed by Section 4.46.020 shall not apply to the following:
A. 
A building permit for construction where the work to be done pursuant to the permit will not increase the square footage of the existing structure by more than 20 percent;
B. 
A building permit for nonhabitable structures, provided such structures are situated on a parcel of land occupied by a habitable structure in a residential zone;
C. 
A building permit for reconstruction or repair of any structure which was damaged by earthquake, fire, flood or other causes over which the owner had no control; provided, however, that compliance with any ordinance as required by the laws in effect and the reconstruction cost does not exceed 50 percent of the value of the structure. The exception of this subsection for reconstruction or repair shall only apply if such reconstruction or repair is done pursuant to a building permit issued within one year of such damage or destruction and provided that the number of square feet in the building or structure is not increased;
D. 
A building permit for a one-family or two-family structure on subdivided lots created prior to 1967.
(Res. 84-225 § 4 (Exhibit B), 1984)
This chapter shall be in effect until the city council shall by ordinance repeal it, or until and through December 31, 2009, whichever occurs first.
(Res. 84-225 § 4 (Exhibit B), 1984)