In this article, unless the context otherwise requires:
A. 
"Construction cost"
shall be determined as follows:
1. 
For construction of all residential units except spaces in mobile home parks, the construction cost shall be determined by multiplying the total number of square feet in the residential unit by the cost of construction per square foot. The cost of construction per square foot shall be determined by reference to the most recent Building Valuation Data, published by the International Conference of Building Officials in Building Standards Magazine.
2. 
For construction of a mobile home park, or spaces in a mobile home park, the construction cost shall be determined by the developer's cost, and shall include the cost of installing all improvements in the mobile home park necessary to residential use.
B. 
"Mobile home"
means a trailer coach defined by Section 635 of the State Vehicle Code, used for human habitation.
C. 
"Residential unit"
means a single-family dwelling, a dwelling unit in a duplex, or any other place designed for human occupancy which contains a kitchen. This term shall also include a sleeping room in a hotel or motel with or without kitchen facilities, but shall exclude space designed for use as a garage or carport. Construction of rental spaces in a mobile home park shall be deemed, likewise, to be construction of a residential unit.
(1960 code § 12.51)
A business license tax is hereby imposed solely for revenue purposes, in lieu of any other business license tax imposed in this chapter, upon every person transacting and carrying on the business of the construction of a residential unit or units in the City, or the construction of a mobile home park or spaces in a mobile home park in the City. The rate of such tax shall be one and three-fourths percent of the cost of construction of each residential unit; provided, however, that the total tax herein imposed shall not be less than $650.00 for each residential unit.
(1960 code § 12.52; Ord. 2065 § 1(A), 2018)
The tax imposed by this article shall not apply to the following:
A. 
The construction of a residential unit which is a replacement equivalent in size for a unit being removed from the same parcel of land;
B. 
The construction of any building or unit by a bank, including national banking associations;
C. 
The construction of a building by an "insurer," as that term is defined in Article XIII, Section 14 4/5, of the California Constitution;
D. 
The construction of a building on property which qualified for tax exemption under Sections 206, 207 and 214 of the State Revenue and Taxation Code, if the applicant for the building permit indicates that the building, when constructed on the property, shall be used for the same purposes for which the property is granted exemption;
E. 
The construction of a building by the federal or state government or any political subdivision of the state.
(1960 code § 12.53)
The tax due hereunder shall be determined at the time of issuance of a building permit for the construction applied for, and shall be paid concurrently with such application; provided, however, that for construction of a mobile home park, or spaces in a mobile home park, the tax shall initially be computed from estimates of construction cost submitted by the developer, which tax shall be paid at the time of issuance of the building permit; and provided, further, that if actual construction cost of a mobile home park, or spaces in a mobile home park, exceeds the estimated construction cost, an additional tax on the additional cost shall be paid before issuance of a certificate of occupancy for the mobile home park or spaces in the mobile home park.
(1960 code § 12.52)
The tax shall be due from the person by whom a residential unit is constructed. The building official shall collect the tax as set forth in LMC § 3.08.640 and § 3.08.660. The amount due shall constitute a debt payable to the City, and an appropriate city official may bring action in the name of the City for the collection of such a debt.
(1960 code § 12.55; Ord. 2065 § 1(A), 2018)
In the event that a residential unit is constructed upon land covered by an annexation agreement with the City of Livermore, and such annexation agreement provides for the payment of an annexation fee payable at the time of the issuance of the building permit, and such annexation fee is paid pursuant to the terms of such agreement, then, in such event, the annexation fee so paid shall be credited toward the payment of the tax herein provided.
(1960 code § 12.54; Ord. 2065 § 1(A), 2018)
The tax paid to the City under this article for a building or unit of a building which is not constructed shall be refunded upon application of the taxpayer and a showing to the satisfaction of the Administrative Services Director that the building or unit has not been constructed or construction begun, and that the building permit issued for the building or unit is canceled or surrendered.
(1960 code § 12.57; Ord. 1895 § 5, 2010; Ord. 2065 § 1(A), 2018)
Should a person construct a residential unit or building without having obtained a building permit therefor and without having paid the tax required by this article, if the building is not abated by the City, the tax imposed by this article shall become immediately due and payable by the person originally liable for such tax, his successors or assigns, of the unit or building. In addition to such tax, there shall be added a penalty of 25 percent of the tax, which shall become immediately payable in the same manner as the tax. The tax and penalty shall bear interest at the rate of one and one-half percent per month until paid. No occupancy permit may be issued for, and it is unlawful for any person to occupy or offer for occupancy, a residential unit or building in the City unless the tax imposed by this article upon the construction of such unit or building is paid.
(1960 code § 12.56; Ord. 2065 § 1(A), 2018)
The tax imposed by this article shall be collected with all building permits for residential units or buildings issued on and after June 26, 1978, or upon the construction of any such unit or building constructed without a building permit on or after said date.
(1960 code § 12.59)