Chapter 3.20
EXCISE TAX ON PROPERTY DEVELOPMENT
Sections:
3.20.070 Restriction on use of proceeds of tax.
3.20.090 Occupancy prohibited.
3.20.010 Definitions.
For the purpose of this chapter, the words defined in this section shall have the meanings assigned to them unless from the context it appears that a different meaning is intended.
A. “Commercial unit” shall mean any space in a building or structure designed or intended to be occupied or used for business or commercial purposes, including sleeping rooms in hotels and motels without kitchens or kitchen facilities.
B. “Industrial unit” shall mean any space in a building or structure designed or intended for manufacturing, processing, research, warehousing and similar uses.
C. “Mobile home park” shall mean any area where one or more lots or spaces are rented or held out for rent to be occupied by a house trailer, mobile home, camper or similar vehicle.
D. “Residential unit” shall mean a single-family dwelling, a dwelling unit in a duplex, apartment house or dwelling group and any other place designed for human occupancy which contains a kitchen and any space in a mobile home park designed or intended for a house trailer, mobile home, camper or similar vehicle. (Ord. 304 § 1, 1973).
3.20.020 Tax imposed.
An excise tax is imposed upon the construction and occupancy of each residential, commercial or industrial unit in the City.
A. Rates. The rate of said excise tax effective upon the effective date of the ordinance codified in this chapter and continuing hereafter until modified by resolution of the Council shall be at the rates as follows:
1. Residential. For each residential unit, $125.00;
2. Commercial. For each commercial building or commercial unit in a building, the amount of one cent ($0.01) per square foot of gross floor area including any area in a building designed for the parking of vehicles;
3. Industrial. For each industrial building or industrial unit in a building, the amount of one-half of one cent ($0.005) per square foot of gross floor area including any area in a building designed for the parking of vehicles.
B. Date Due. The amount of the tax due under this chapter shall be determined at the time a building permit is sought for the construction of residential, commercial or industrial units or buildings or for the construction, reconstruction, or installation of any mobile home within any mobile home park. The full amount of said tax shall be due and payable concurrently with the application for such permit. If such tax is not fully paid on or before the date the permit is issued, the tax or the amount thereof not paid shall thereupon become delinquent.
C. Delinquency, Penalty and Interest. There shall be added to the tax for any unit or so much of said tax as becomes delinquent a penalty of 25 percent which shall thereupon become payable in the same manner as the tax. The tax and penalty shall bear interest at the rate of fifty-eight-hundredths of one percent per month until paid. (Ord. 304 § 1, 1973).
3.20.030 Operative date.
A. The tax imposed by this chapter shall apply to the construction and occupancy of all residential, commercial and industrial units for which a building or construction permit is issued on or after the first day of the month following the month in which the ordinance codified in this chapter and adding this chapter becomes effective.
B. The tax imposed by this chapter shall apply to any mobile home installed within a mobile home park upon which an inspection is required of such installation of such mobile home or an occupancy permit is issued after the effective date of the ordinance codified in this chapter; provided, however, that no additional tax under this chapter shall be due in the event the excise tax imposed by this chapter has been paid at the time the building permit was issued in connection with the construction of the mobile home park facility upon which such mobile home unit is installed. (Ord. 307 § 1, 1973; Ord. 304 § 1, 1973).
3.20.040 Exemptions.
There is excepted from the tax imposed by this chapter the following: the construction and occupancy of a residential, commercial or industrial unit which is a replacement for a unit being removed from the same lot or parcel of land. The exemption shall equal but not exceed the tax which would be payable under this chapter if the unit being replaced were being newly constructed. (Ord. 304 § 1, 1973).
3.20.050 Exclusions.
There is excluded from the tax imposed by this chapter the following:
A. The construction and occupancy of any building or unit by any bank including national banking associations;
B. The construction and occupancy of any building by an “insurer” as that term is defined in Article XIII, Section 28 of the Constitution of California;
C. The construction and occupancy of any building by a nonprofit corporation to be used exclusively for religious, educational, hospital or charitable purposes;
D. The construction and occupancy of any building by the United States or any department or agency thereof or by the State or any department, agency or political subdivision thereof. (Ord. 304 § 1, 1973).
3.20.060 Refunds.
Any tax, penalty or interest paid to the City under this chapter for any building or unit of a building or mobile home park which is not constructed shall be refunded upon application of the taxpayer and a showing to the satisfaction of the Council that said building or unit has not been constructed or construction commenced and that the building permit issued for said building or unit has been canceled or surrendered or otherwise does not authorize the construction of said building or unit. (Ord. 304 § 1, 1973).
3.20.070 Restriction on use of proceeds of tax.
A. All proceeds from the tax, penalty and interest collected under this chapter shall be paid into an account reserved for special purposes entitled “Capital Outlays Account for Acquiring, Constructing and Equipping Municipal Buildings and Parks” which account is authorized by this chapter.
B. Said account shall be used only for the purpose of acquiring, building, improving, expanding and equipping City municipal buildings, City parks and improvements as appropriated by action of the Council. (Ord. 304 § 1, 1973).
3.20.080 Enforcement.
A. The taxes imposed by this chapter are due from the person by or on behalf of whom a residential, commercial or industrial unit or building or mobile home park is constructed or installed whether such person is the owner or lessee of the land upon which the construction is to occur.
B. The City shall collect the tax and any penalty and interest due under this chapter. The full amount due under this chapter shall constitute a debt to the City. An action for the collection thereof may be commenced in the name of the City in any court having jurisdiction of the cause. The same shall constitute a lien upon the property upon which such improvement is constructed which may be foreclosed by the City in the same manner as the lien of ad valorem property taxes. (Ord. 304 § 1, 1973).
3.20.090 Occupancy prohibited.
No occupancy permit shall be issued for and no person shall occupy or offer for occupancy, any residential, commercial or industrial unit or building or any space in a mobile home park in the City unless the tax and any penalty and interest imposed upon the construction and occupancy thereof by this chapter have been paid. (Ord. 304 § 1, 1973).
3.20.100 Violation – Penalty.
A. No person shall begin construction of any residential, commercial or industrial unit or building or any mobile home park in the City unless the tax and any penalty and interest imposed upon the construction and occupancy thereof by this chapter have been paid.
B. Violation of the provisions of this chapter shall constitute a misdemeanor. (Ord. 304 § 1, 1973).