The city council hereby declares that the taxes required to be paid hereby are assessed pursuant to the taxing power of the city and solely for the purpose of producing revenue.
(Ord. 752 § 1; Ord. 858 § 1; Ord. 866 § 1; Ord. 1831 § 1)
As used in this article, the following words and phrases shall have the meanings respectively ascribed to them by this section:
Any building, or portion thereof, which is designed, built, rented, leased, let or hired out to be occupied, or which is occupied as the home or residence of three or more families living independently of each other and doing their own cooking in such building, and shall include flats and apartments. "Apartment house" shall also include rooming and boarding houses, fraternities, sororities and other similar living group facilities. Hotels, motels and other similar uses are excluded unless such are designed or intended to be used as a permanent or semipermanent place of residence for the occupants.
Any structure used or intended for supporting or sheltering any use or occupancy, but not including any outdoor tanks, towers or other similar structures.
Any building or any portion thereof which is not an "apartment house," "lodging house" or a "hotel," as defined in the Uniform Building Code, which contains one or two "dwelling units" or "guest rooms," used, intended or designed to be built, used, rented, leased, let or hired out to be occupied, or which are occupied for living purposes.
A single unit providing complete, independent living facilities for one or more persons, including permanent provisions for living, sleeping, eating, cooking and sanitation.
The area of a dwelling unit, excluding garages, carports, patios, balconies and other similar structures, as determined by the building official. The living area of apartment houses shall include independent laundry rooms, lounge and study areas.
A vehicle, other than a motor vehicle, designed or used for residential purposes, for carrying persons and property on its own structure and for being drawn by a motor vehicle.
Any area or portion of a mobile home park designated, designed or used for the occupancy of one mobile home on a temporary, semipermanent or permanent basis.
Any area or tract of land containing one or more mobile home lots.
Any domestic or foreign corporation, firm, association, syndicate, joint stock company, partnership of any kind, joint venture, club, Massachusetts business or common law trust, society or individual.
Apartments or dwellings shall be considered residential buildings; all other buildings shall be considered nonresidential.
(Ord. 752 § 1; Ord. 858 § 1)
A construction tax is hereby imposed on the privilege of constructing in the city any mobile home lot or building, and every person to whom a permit to construct any building is issued, and every person to whom a permit to construct and install electrical and plumbing equipment to service a mobile home park in the city is issued, shall pay to the city such tax based upon the following rates:
(b)
All other buildings. All buildings except those subject to subsection (a) of this section, shall be subject to a rate of ninety-one cents per square foot of building area.
(c)
Mobile home lots. For each mobile home lot or mobile home, a tax of six hundred twenty-nine dollars.
(Ord. 877 § 1; Ord. 879 § 1; Ord. 956 § 1; Ord. 972 § 1; Ord. 1009 § 1; Ord. 1019 § 1)
Commencing January 1, 1979, and on each January 1st thereafter, the taxes listed in Section 15.07.030 shall be increased or decreased by the construction cost percentage increase or decrease computed from the Engineering News Record construction cost index or similar cost index for the twelve-month period ending on or about the preceding December 1. The city finance director shall maintain a current schedule of rates and charges upon the yearly increase or decrease specified herein and shall make the same available to any interested party upon request.
(Ord. 956 § 2; Ord. 972 § 2)
The construction tax is intended to apply to the living area of all new residential construction and to all residential reconstruction, alterations, modifications and additions that create additional dwelling units.
The construction tax is intended to apply to the building area of all new nonresidential construction and to additional building area due to reconstruction, alterations, modifications and additions in nonresidential buildings.
(Ord. 752 § 1; Ord. 858 § 1)
The construction tax herein required to be paid shall be due and payable upon issuance by the city of a building permit or upon issuance by the city of a permit to construct and install electrical and plumbing equipment to service a mobile home lot in a mobile home park.
(Ord. 752 § 1; Ord. 858 § 1)
The construction tax shall be paid to the building official of the city or his or her authorized agent at the office of the community development and sustainability department of the city.
(Ord. 752 § 1; Ord. 858 § 1)
All of the construction taxes collected pursuant to the provisions of this article shall be placed in a special fund which is hereby created and established for such purpose and which shall be known as the construction tax fund. Taxes collected pursuant to this article may be expended for any public purpose; provided, that such expenditure from the fund has been authorized by the city council.
(Ord. 858 § 1; Ord. 866 § 1)