The Council finds that the continued increase in the development
and construction of dwelling units in the City has created an urgent
need for the planning, acquisition, improvement, and expansion of
public parks, playgrounds, and other recreation facilities to serve
the City's increasing population and that there exists a need to find
sources of revenues with which to finance, in part, these required
additional public facilities. The Council hereby declares that the
taxes required to be paid pursuant to the provisions of this article
are assessed pursuant to the taxing powers of the City and are assessed
solely for the purpose of producing revenue.
(Part I, Ord. 463, eff. December 14, 1972)
As used in this article, "dwelling unit" shall mean a separate,
single-family habitation structure or unit and shall include:
(a) A
single-family dwelling;
(b) Each
separate apartment or habitation unit comprising a multiple dwelling
structure; and
(c) Each
space or pad designed and allocated to accommodate a mobile home within
a mobile home park.
(Part I, Ord. 463, eff. December 14, 1972)
The following shall not be considered dwelling units for the
purpose of the tax provided for in this article:
(a) Any
habitation unit within a structure designed, constructed, and used
exclusively for transient occupancies;
(b) Any
habitation unit, intended and used exclusively to house the elderly
or handicapped, which is constructed for and operated by a foundation,
agency, or entity which, pursuant to the provisions of Section 1c
of Article 13 of the Constitution of the State, has been granted a
property tax exemption by the State Legislature; and
(c) A
new dwelling which replaces a dwelling on the same lot or parcel if
the construction of the new dwelling is commenced within 12 months
after the date the previous dwelling was substantially removed from
the lot and if the new dwelling contains the same number of dwelling
units and bedrooms as the previous dwelling. If the new dwelling contains
more bedrooms, or more units, or both, than the previous dwelling,
then the new dwelling shall be considered a "dwelling unit" or "units,"
and a tax shall be payable thereon in accordance with the provisions
of this article; provided, however, a credit against the tax imposed
shall be given. The amount of the tax credit to be given shall be
computed by taking the dwelling units and bedrooms of the previous
dwelling and calculating the tax that would have been due thereon
under the provisions of this article if a building permit was to be
issued therefor on the same day the building permit for the new dwelling
was actually issued. The tax credit shall be equal to the amount of
the tax which would have been due on the previous dwelling.
(Part I, Ord. 463, eff. December 14, 1972)
As used in this article, "person" shall mean and include any
person, firm, partnership, association, corporation, company, syndicate,
estate, trust, business trust, or organization of any kind.
(Part I, Ord. 463, eff. December 14, 1972)
Every person constructing a new dwelling unit in the City shall
be taxed and shall pay to the City the following fees:
(a) Seventy
dollars for each dwelling unit and, if the dwelling contains more
than one bedroom, $35 for each additional bedroom; and
(b) One
hundred dollars for each mobile home park pad.
The term "bedroom," as used in this article, shall include any
room, such as a den, which is readily usable for sleeping.
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(Part I, Ord. 463, eff. December 14, 1972, as amended by Part 1, Ord. 512, eff. January 8, 1976)
The payment of the tax imposed by the provisions of this article
shall be made at the time of, and shall be a condition precedent to,
the issuance of the building permit authorizing the construction of
the dwelling unit. Where the taxes imposed by the provisions of this
article have not previously been paid, any extension of time granted
on a building permit shall, for the purposes of this article, be deemed
the issuance of a new building permit, and the taxes imposed by the
provisions of this article shall be paid prior to the granting of
any such extension.
(Part I, Ord. 463, eff. December 14, 1972)
If the use of a dwelling unit, which, when constructed, was
not subject to the provisions of this article, is changed from a tax
exempt use to a use which at the time of construction would have been
taxable under the provisions of this article, such tax shall, on the
date the new use is initiated, be due and payable. The tax in such
instance shall be payable by the person making the conversion.
(Part I, Ord. 463, eff. December 14, 1972)
The taxes paid pursuant to the provisions of this article for
the construction of a new dwelling unit which is not built shall be
refundable. A refund shall be made upon the application of the taxpayer
to the Finance Director and upon the showing of the taxpayer that
the construction of the new dwelling unit has not been commenced,
and the building permit issued therefor has expired or been cancelled.
Applications for such refunds shall be made within one year after
the cancellation or expiration of the building permit.
(Part I, Ord. 463, eff. December 14, 1972, as amended by § 6, Ord. 747, eff. October 26, 2000)
All funds collected pursuant to the provisions of this article
shall be deposited in the Park and Recreational Fund and used only
for the purposes for which such fund can be used.
(Part I, Ord. 463, eff. December 14, 1972)