For the purpose of this chapter, the words defined in this section shall have the meanings assigned to them unless from the context it appears that a different meaning is intended.
"Commercial unit"
means any building or portion thereof designed, intended or used to accommodate a separate business, commercial, or industrial enterprise, or private or public school.
"Residential unit"
means any building or buildings or portion thereof designed, intended or used as a separate dwelling accommodation and having either its own kitchen or its own bathroom facilities. A building or buildings designed or intended to be a single family residence constitutes one dwelling unit. Each separate room, apartment or unit of a hotel, motel, apartment house, rooming house, duplex, trailer court or boarding house having either its own bathroom or its own kitchen facilities constitutes a separate residential unit.
(Ord. 782 § 2, February 5, 1973)
A. 
Tax Imposed. An excise tax is imposed upon the construction and occupancy of each residential or commercial unit in the City of Mill Valley, whether such residential or commercial unit is added to an existing building or included in a newly constructed building.
B. 
Rates. The rate of the excise tax imposed by this section may be fixed by resolution of the City Council.
(Ord. 782 § 2; Ord. 924 § 1, August 7, 1978)
The amount of the tax due under this chapter shall be paid at the time an original building permit is issued for the construction of residential, commercial or industrial units.
(Ord. 782 § 2, February 5, 1973)
There is exempted from the tax imposed by this chapter the following:
A. 
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 under this chapter if the unit being replaced were being newly constructed;
B. 
The construction and occupancy of any building or unit by any bank, including national banking associations;
C. 
The construction and occupancy of any building by an "insurer," as that term is defined in Article XIII, Section 14-4/5 of the California Constitution;
D. 
The construction and use of any building by a nonprofit corporation exclusively for a religious, educational, scientific, hospital or charitable purpose, if such would be exempt under Revenue and Taxation Code Section 214;
E. 
The construction and occupancy of any building by the United States of any department or agency thereof, or by the State of California or any department, agency or political subdivision thereof.
(Ord. 782 § 2; Ord. 799 § 1; Ord. 844 § 2, June 11, 1975)
The taxes imposed by this chapter are due from the person by or on behalf of whom a residential or commercial unit or building is constructed, whether such person is the owner or a lessee of the land upon which the construction is to occur. The City shall collect the tax and any penalty and interest due under this chapter. The full amount due under this chapter constitutes a debt to the City of Mill Valley. An action for the collection thereof may be commenced in the name of the City of Mill Valley in any court having jurisdiction of the cause.
(Ord. 782 § 2, February 5, 1973)
No person shall begin the construction of any residential or commercial unit or building in the City of Mill Valley without first having paid the tax and any penalty and interest due the City under this chapter.
(Ord. 782 § 2, February 5, 1973)
No occupancy permit shall be issued for, and no person shall occupy or offer for occupancy, any residential or commercial unit or building in the City of Mill Valley unless the tax and any penalty and interest imposed upon the construction and occupancy thereof by this chapter have been paid.
(Ord. 782 § 2, February 5, 1973)