This Article shall be known as the "New Dwelling Unit Construction
Tax" ordinance.
The City Council herein declares that with the continued increase
in the City's population, there has been an attendant increase in
the development of dwelling units thereby creating an urgent need
for park and recreational facilities. The purpose of the tax imposed
by this Article is to provide additional revenues with which to finance
such public facilities. Therefore, all proceeds of this tax shall
be deposited in the Park Fund.
shall mean any room as shown on the plans submitted by the
developer, regardless of designation, other than a kitchen or bathroom,
which may be used for sleeping purposes.
shall mean one or more habitable rooms which are occupied
or which are intended or designed to be occupied by one family with
facilities for living, sleeping, cooking and eating.
shall mean an individual or group of individuals, whether
or not related by blood or marriage, living in a dwelling unit.
shall mean every person, firm or corporation constructing
or creating a dwelling unit or space for a mobile home, itself or
through the service of any employee, agent or independent contractor.
shall mean a space constructed or created for a trailer or
mobile home having service connections for utilities in an approved
residential mobile home or trailer park as specified by the Comprehensive
Zoning Ordinance of the City.
There is hereby imposed on every person constructing any new
dwelling unit or space for a trailer or mobile home, or creating one
or more additional dwelling units or spaces for mobile homes or trailers
from an existing such unit or space, a tax to be paid in an amount
as follows:
(1)
The
sum of $175 for each dwelling unit containing one bedroom or less;
and
(2)
The
sum of $50 for each additional bedroom unit contained therein; or
(3)
One
hundred seventy-five dollars per space for a mobile home or trailer.
(Ord. 87-18 7-21-87)
The taxes imposed by this Article shall be due and payable as
follows:
(1)
The tax imposed by Section 9-108 shall be due and payable at the time of the issuance of the building permit for the construction or creation of any said dwelling unit, or the construction or creation of a space for a mobile home or trailer; provided, however, that there shall be a refund of said tax in the event that said permit is not used for said construction or creation and that said permit is cancelled or allowed to expire.
(2)
Payment of the taxes imposed by Section 9-108 shall be a condition precedent to the issuance by the City of a building permit for the construction or creation of any such dwelling unit or the construction or creation of a space for a mobile home or trailer.
(3)
In the event that construction of any such dwelling unit or space is not commenced within sixty days after the issuance of the building permit therefor and an extension of time for the commencement of such construction is granted by the Building Division or any 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 fee due under Section 9-108 shall be a condition precedent to the granting of such extension.
(4)
The
tax imposed by this Article shall not be applicable to any person
possessing a valid building permit issued prior to the effective date
of the ordinance codified in this Article.
There shall be exempted from the tax set forth in Section 9-108 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 1-C of Article XIII of the State Constitution.
(Ord. 2180 5-21-74)
