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))