The city council finds that there is a need for funds to be used for the purpose of financing the acquisition, improvement and maintenance of public parks and off-street parking facilities, the construction and maintenance of walkways and stairways in public easements, alley improvements, sewer facilities, the undergrounding of utilities and the installation and maintenance of street lighting, landscaping and street furniture, and other capital improvements. The city council further finds that the fees required to be paid by the provisions of this chapter are assessed pursuant to the taxing power of the city and are solely for the purpose of producing revenue.
(Ord. 691 § 1, 1972; Ord. 697 § 1, 1972; Ord. 762 § 1, 1973; Ord. 803 § 1, 1974; Ord. 938 § 1, 1978; Ord. 1014 § 1, 1982)
For the purpose of this chapter, the words defined in this chapter shall have the meanings assigned to them unless from the context it appears that a different meaning is intended.
"Commercial unit"
means any space in a building or structure designed or intended to be occupied or used for business or commercial purposes, including sleeping rooms in hotels and motels without kitchens or kitchen facilities.
"Industrial unit"
means any space in a building or structure designed or intended for manufacturing, processing, research, warehousing or similar purposes.
"Mobilehome park"
means any area where one or more lots or spaces are rented or held out for rent to be occupied by a house trailer, mobilehome, camper or similar vehicle.
"Person"
means every person, firm or corporation constructing dwelling units itself or through the services of any employee, agent or independent contractor.
"Residential unit"
means a single family dwelling, a dwelling unit in a duplex, apartment house, hotel, motel, dwelling group which contains a kitchen, and any other place designed for human occupancy which contains a kitchen, and any space in a mobilehome park designed or intended for a house trailer, mobilehome, camper or similar vehicle.
(Ord. 691 § 1, 1972)
(a) 
Tax Imposed. A tax is imposed upon the construction of each residential unit, commercial unit and industrial unit in the city.
(b) 
Rates. The rates of the tax hereby imposed are as follows:
(1) 
Residential: For single-family dwellings, duplexes, and multifamily dwellings (three or more units), the rate shall be one dollar and fifty cents per square foot of living area, but no less than four thousand five hundred dollars. For accessory dwelling units, the rate shall be one dollar and fifty cents per square foot, but no less than one thousand five hundred dollars. For each hotel or motel room (without a kitchen), the rate shall be four hundred fifty dollars per room for each bedroom in each unit. For mobilehome park pads, the rate shall be nine hundred dollars per pad.
(2) 
Commercial: For each commercial building unit in a building, per square foot of gross floor area, including any area within a building designed for the parking of vehicles: $2.25.
(3) 
Industrial: For each industrial building or industrial unit in a building, per square foot of gross floor area, including any area within a building designated for the parking of vehicles: $2.25.
SUMMARY
Single-family
$1.50 per sq. ft.
$4,500.00 minimum
Accessory dwelling unit
$1.50 per sq. ft.
$1,500.00 minimum
Duplex
$1.50 per sq. ft.
$4,500.00 minimum
Multifamily
$1.50 per sq. ft.
$4,500.00 minimum
Hotel/motel
$450.00 per room
 
Mobilehome park
$900.00 per pad
 
Commercial
$2.25 per sq. ft.
 
Industrial
$2.25 per sq. ft.
 
(Ord. 691 § 1, 1972; Ord. 938 § 2, 1978; Ord. 1183 § 1, 1989; Ord. 1219 § 1, 1991; Ord. 1243 § 1, 1992; Ord. 1290 § 1, 1994; Ord. 1321 § 1, 1996; Ord. 1666 § 3, 2021; Ord. 1687 § 5, 2023)
The tax imposed by this chapter shall apply to the construction of all residential, commercial and industrial units or buildings, or for the construction or reconstruction of any mobilehome park, for which an application for a building permit is submitted after February 16, 1972.
(Ord. 691 § 1, 1972)
There is excepted from the tax imposed by this chapter, the following:
The construction and occupancy of a residential, commercial or industrial unit which is a replacement for a unit being removed from the same lot or parcel of land. The exception shall equal but not exceed the tax which would be payable hereunder if the unit being replaced were being newly constructed.
(Ord. 691 § 1, 1972)
There is excluded from the tax imposed by this chapter, the following:
(a) 
The construction and occupancy of any building or unit by any bank, including national banking associations;
(b) 
The construction and occupancy of any building by an "insurer" as that term is defined in Article XIII, Section 14-4/5 of the Constitution of the state of California;
(c) 
The construction and occupancy of any building by the United States or any department or agency thereof or by the state of California or any department, agency or political subdivision thereof;
(d) 
The construction and occupancy of any building by a nonprofit corporation exclusively for religious, educational, hospital or charitable purposes.
(Ord. 691 § 1, 1972)
Any tax paid to the city under this chapter for any building or unit of a building or mobilehome park which is not constructed shall be refunded upon application of the taxpayer and a showing to the satisfaction of the director of finance that the building or unit has not been constructed or construction commenced and that the building permit issued for the building or unit has been cancelled or surrendered or otherwise does not authorize the construction of the building or unit.
(Ord. 691 § 1, 1972)
If any section, subsection, sentence, clause, phrase or portion of this chapter is for any reason held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, such decision shall not affect the validity of the remaining portions of this chapter. The city council declares that it would have adopted this chapter and each section, subsection, sentence, clause, phrase or portion thereof, irrespective of the fact that any one or more sections, subsections, sentences, clauses, phrases or portions be declared invalid or unconstitutional.
(Ord. 691 § 1, 1972)