This chapter shall be known as the "Building Tax for Parks and
Recreation Purposes." It is adopted pursuant to the taxing power granted
the city by the
Government Code of the state, and is solely for the
purpose of producing revenue.
(Prior code § 6940(part))
As used in this chapter:
"Dwelling unit"
means and includes each single-family dwelling and each habitation
unit of an apartment, duplex or multiple-dwelling structure designated
as a separate place for habitation. "Dwelling unit" also includes
each "guestroom" designed as a separate habitation for one or more
persons.
"Person"
means and includes every person, firm or corporation engaging
in construction activities, itself or through the services of any
employee, agent or independent contractor.
"Trailer space"
means each space, area or building in a trailer park or mobile
home park, or other place designed or intended as a place to accommodate
any mobile home, trailer or van, bus or other vehicle or mobile structure,
when the same is being used as a living or sleeping quarters for human
beings.
(Prior code § 6940(a); Ord. 694 § 25, 1985)
Every person constructing any new dwelling unit or trailer space
in the city shall pay to the city the sum of one hundred dollars for
each dwelling unit, including relocated dwelling units and each trailer
space.
(Prior code § 6940(b))
Such fees shall be due and payable upon application to the city
for a permit for the construction of any such dwelling unit or addition
or trailer space; provided, however, that there shall be a refund
of such fees in the event the building permit is not approved, or
is not used, for such construction.
(Prior code § 6940(c))
All of the sums collected pursuant to this chapter shall be
deposited in the capital improvement fund for park and recreation
purposes, and shall be used solely for capital outlay expenditures
such as, but not limited to, the following:
A. Purchase
of land and interest in land;
B. Development
of parks and buildings for use thereon;
C. Acquisition
and development of other varieties of open space;
D. Acquisition
and development of parkways and median islands;
E. Acquisition
and development of bicycle trails, riding trails, and other types
of trails for recreational use;
F. Acquisition
and development of recreation facilities and equipment.
(Prior code § 6940(d))