This chapter shall apply to all owners of real property within the city who are issued a building permit for a new dwelling unit, except that this chapter shall not apply to owners that have both:
A. 
Had imposed upon them by the Council prior to April 30, 1975, school mitigation measures; and
B. 
Performed said school mitigation measures prior to July 30, 1975, in a manner acceptable to the Napa Valley Unified School District.
(O2325)
As used in this chapter:
"Dwelling unit"
shall be defined in accordance with the Uniform Building Code and shall be further defined as including condominiums, apartments, town houses and single-family homes. Any units not containing individual kitchen facilities shall not be included.
(O2325)
A. 
As a condition of the granting of a building permit, the city shall require those to whom this chapter applies to pay fees into a school fund as herein specified.
B. 
Fees paid into the school fund shall be segregated from all other fees paid to the city and shall be maintained and accounted for under the direction of the Finance Director. The funds shall be remitted periodically by the city to the Napa Valley Unified School District for use by the district for capital outlay purposes. Said funds shall be utilized by the district solely to alleviate over-crowded conditions caused by the dwelling units generating said funds.
C. 
The city reserves the right to review the uses for the school funds proposed by the district and to require such accounting as the Finance Director shall feel necessary.
(O2325)
The amount of the fee per unit, if any, shall be set by resolution.
(O2325)
There is excepted from the tax imposed by this chapter the construction and occupancy of a residential unit which is a replacement for a unit being removed from the same lot or parcel of land, provided, however, that reconstruction is commenced within six months from date of issuance of demolition permit. The exemption shall equal but not exceed the tax which would be payable hereunder if the unit being replaced were being newly constructed.
(O2340)