Chapter 5. Property Development Tax

Sec. 8-5.01 Tax.

Every person constructing any new dwelling unit in the City of Hercules shall pay to the City the sum of One Thousand Five Hundred Dollars ($1,500) for each dwelling unit constructed. (Ord. 265 Div. I (part), 1987)

Sec. 8-5.02 Time for Payment.

Such tax 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 tax in the event the building permit is not approved or is not used for such construction. (Ord. 265 Div. I (part), 1987)

Sec. 8-5.03 Definitions.

(a) As used herein the term “person” includes every person, firm or corporation constructing a dwelling unit itself or through the services of any employee, agent or independent contractor; provided, that such term shall not include an individual constructing or causing to be constructed a single-family residence for his own occupancy.

(b) As used herein the term “dwelling unit” includes each single-family dwelling and each separate habitation unit of an apartment, duplex or multiple-dwelling structure designated as a separate habitation for one (1) or more persons although a part of the same building or structure. (Ord. 265 Div. I (part), 1987)

Sec. 8-5.04 Community Development Fund.

All sums collected pursuant to this Chapter shall be deposited in a special fund hereby created and to be entitled “Community Development Fund” and used only for the following purposes:

(a) Construction or acquisition of buildings for public purposes and all site development and improvement in connection therewith.

(b) Furnishings, fixtures and equipment for public buildings.

(c) Provision or construction of recreational facilities.

(d) Park and open space construction and improvement.

(e) Acquisition of land for all of the purposes set forth in (a), (c), and (d) of this Section.

(f) Public safety related equipment. (Ord. 265 Div. I (part), 1987)

Sec. 8-5.05 Revenue Measure.

The tax required to be paid by this Chapter, as amended, is a special tax as defined by Government Code Section 53722 and shall be imposed, as amended herein, upon the approval by a two-thirds vote of the eligible voters voting in the City and is assessed solely for the purpose of producing revenue. (Ord. 265 Div. I (part), 1987)

Sec. 8-5.06 Claims for Refund.

All claims for a refund of the property development tax shall be governed by Title 8, Chapter 9 of this Code. (Ord. 336 § 3, 1996)