Chapter 1.14
PARK AND RECREATION FACILITIES’ TAX
Sections:
1.14.070 Park and Recreation Facilities’ Fund.
1.14.010 Purpose.
The City Council hereby declares that the continued increase in the development of dwelling units in the City with the attendant increase in population creates a general public need for the planning, acquisition, improvement and expansion of public parks, playgrounds and recreational facilities to serve the increasing population of the City and the means of providing additional revenues with which to finance such public facilities. Therefore, this chapter is enacted pursuant to the authority granted by Government Code Section 66477. The park and recreational facilities for which fees are required by this chapter are in accordance with the recreational element of the General Plan of the City.
1.14.020 Definitions.
Except where the context otherwise requires, the definitions given in this section govern the construction of this chapter:
“Dwelling unit” includes each single-family dwelling and each unit of an apartment, duplex or multiple dwelling structure designed as a separate habitation for one or more persons.
“Person” means includes every person, firm, or corporation constructing a dwelling unit itself, or through the services of any employee, agent, or independent contractor.
1.14.030 Taxes applicable.
The taxes imposed by this chapter shall be applicable to every dwelling unit constructed in the City except the following:
A. Every dwelling unit constructed on a lot of record created by a subdivision of land, the final map of which subdivision was filed on or before August, 1977.
B. Every dwelling unit constructed on a lot of record created by a subdivision of land for which the City entered into an agreement between June 5, 1908, and August 1, 1977, relating to the payment of park fees or taxes for said subdivision.
1.14.040 Amount of tax.
Every person constructing any dwelling unit in the City for which a park and recreation facilities’ tax is required to be paid by NCC 1.14.030 shall pay to the City a tax in an amount prescribed by resolution of the City Council.
1.14.050 Payment of tax.
The taxes imposed by NCC 1.14.040 shall be due and payable upon application to the City for a building permit for the construction of any such dwelling unit; provided, however, that there shall be a refund of such taxes in the event the building permit is not approved, or is not used for such construction.
1.14.060 Assessment.
The City Council hereby declares that the taxes required to be paid hereby are assessed pursuant to the taxing power of the City solely for the purpose of producing revenue.
1.14.070 Park and Recreation Facilities’ Fund.
There is hereby established a Park and Recreation Facilities’ Fund. All of the sums collected pursuant to this chapter shall be deposited in said Park and Recreation Facilities’ Fund and shall be used solely for the acquisition, improvement and expansion of public park, playground and/or recreational facilities. (Ord. 77-20, 5-24-1977)