In this chapter unless the context otherwise requires:
A. 
"Construction"
includes construction of new units as well as alteration to existing units which would increase the square footage by greater than 10 percent.
B. 
"Construction cost"
shall be determined by multiplying the total number of square feet in the industrial 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.
C. 
"Industrial unit"
is a structure designed for industrial use.
D. 
"Industrial use"
includes all uses (primary, general, specific, accessory, conditional, etc.) which are permitted by the City's zoning ordinance in an industrial district.
(1960 code § 12.60; Ord. 1135 § 1, 1983; Ord. 2065 § 1(A), 2018)
A. 
Imposition – Rate. A business license tax is 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 an industrial unit or units in the City. The rate of such tax shall be one and three-quarters percent of the cost of construction of each unit.
B. 
Due Date – Computation. The amount of the tax shall be determined and paid at the time of issuance of a building permit for the construction applied for.
(1960 code § 12.61; Ord. 1135 § 1, 1983; Ord. 2065 § 1(A), 2018)
The tax imposed by this chapter shall not apply to the following:
A. 
The construction of an industrial 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 qualifies for tax exemption under Section 206, 207 and 214 of the Revenue and Taxation Code, State of California, 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 said 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 § 12.62; Ord. 1135 § 1, 1983)
In the event that an industrial unit is constructed upon land covered by an annexation agreement with the City 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 the annexation fee so paid shall be credited toward the payment of the tax herein provided.
(1960 code § 12.63; Ord. 1135 § 1, 1983; Ord. 2065 § 1(A), 2018)
The tax shall be due from the person by whom an industrial unit is constructed. The building official shall collect the tax as set forth in LMC § 3.08.020. 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 debt.
(1960 code § 12.64; Ord. 1135 § 1, 1983; Ord. 2065 § 1(A), 2018)
Should a person construct an industrial unit without having obtained a building permit therefor and without having paid the tax required by this chapter, if the unit is not abated by the City, the tax imposed by this chapter shall become immediately due and payable by the person originally liable for such tax, his successors or assigns. 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 shall be unlawful for any person to occupy or offer for occupancy, an industrial unit in the City unless the tax imposed upon the construction of such unit by this chapter is paid.
(1960 code § 12.65; Ord. 1135 § 1, 1983; Ord. 2065 § 1(A), 2018)
The tax paid to the City under this chapter for a unit 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 unit has not been constructed or construction begun and that the building permit issued for the unit is canceled or surrendered.
(1960 code § 12.66; Ord. 1135 § 1, 1983; Ord. 1895 § 5, 2010; Ord. 2065 § 1(A), 2018)
The proceeds of the tax received pursuant to LMC § 3.08.020 shall be placed in the City's general fund.
(1960 code § 12.67; Ord. 1135 § 1, 1983; Ord. 2065 § 1(A), 2018)
The tax imposed by this chapter shall be collected with all building permits for industrial units or buildings applied for on and after June 14, 1983, or upon the construction of any such unit or building constructed without a building permit on or after said date.
(1960 code § 12.68; Ord. 1135 § 1, 1983)