Chapter 5.72
PARK AND RECREATION FACILITIES TAX

Sections:

5.72.010    Purpose and intent.

5.72.020    Repealed by Ord. 94-08 § 2.

5.72.030    Residential dwelling unit.

5.72.040    Mobilehome.

5.72.050    Mobilehome lot.

5.72.060    Person.

5.72.070    Parks and recreation facilities tax imposed.

5.72.080    Time of payment.

5.72.090    Place of payment.

5.72.100    Exemptions.

5.72.110    Use of tax for acquisition, improvement and expansion of public park, playground and recreational facilities.

5.72.120    Repealed by Ord. 94-08 § 8.

5.72.130    Application of taxation rate.

5.72.010 PURPOSE AND INTENT.

It is the purpose and intent of the city council that there be an excise tax, for the purpose of raising revenue, imposed on the privilege of constructing and/or developing residential dwelling units and mobilehome lots in the city of Santa Cruz. The tax shall be called the parks and recreation facilities tax.

(Ord. 94-08 § 1, 1994: Ord. 73-10 § 1 (part), 1973).

5.72.020 Repealed by Ord. 94-08 § 2.

5.72.030 RESIDENTIAL DWELLING UNIT.

As used in this chapter, a “residential dwelling unit” means a structure of permanent character, placed in a permanent location, which is planned, designed or used for residential occupancy, including one-family, two-family and multifamily dwellings, condominium complexes, apartment houses and complexes, but not including hotels, motels and boardinghouses for transient guests.

(Ord. 94-08 § 3, 1994: Ord. 73-10 § 1 (part), 1973).

5.72.040 MOBILEHOME.

As used in this chapter, “mobilehome” means any portable structure or vehicle, other than a motor vehicle, designed or used for residential purposes so as to permit occupancy thereof for dwelling or sleeping purposes, and for being drawn by a motor vehicle.

(Ord. 73-10 § 1 (part), 1973).

5.72.050 MOBILEHOME LOT.

As used in this chapter, “mobilehome lot” means any area or portion of a mobilehome park designated, designed or used for the occupancy of one mobilehome on a temporary, semipermanent or permanent basis.

(Ord. 73-10 § 1 (part), 1973).

5.72.060 PERSON.

As used in this chapter, “person” means any domestic or foreign corporation, firm, association, syndicate, joint stock company, partnership of any kind, joint venture, club, Massachusetts business or common law trust, society or individual.

(Ord. 73-10 § 1 (part), 1973).

5.72.070 PARKS AND RECREATION FACILITIES TAX IMPOSED.

An excise tax is imposed on the privilege of constructing in the city of Santa Cruz any mobilehome lot or residential dwelling unit. Every person to whom a permit to construct or develop any residential dwelling unit in the city is issued, and every person to whom a permit to construct or develop and install electrical and plumbing equipment to service a mobilehome lot in a mobilehome park in the city is issued, shall pay to the city such tax at the following rates:

The sum of $3.00 for each square foot of a residential dwelling unit, or portion thereof, to be constructed and/or developed;

The sum of $160.00 for each mobilehome lot to be constructed and/or developed in a mobilehome park.

(Ord. 94-08 § 4, 1994: Ord. 73-10 § 1 (part), 1973).

5.72.080 TIME OF PAYMENT.

(a)    The parks and recreation facilities tax herein required to be paid shall be due and payable upon issuance by the city of a building permit for the construction of any residential dwelling unit, or portion thereof, or prior to connection to the city sewer to service a mobilehome lot in a mobilehome park;

(b)    There shall be a refund of such tax to the person who paid such tax if:

(1)    The building permit or permit to connect the city sewer to service a mobilehome lot in a mobilehome park expires, within the meaning of Section 302(d) of the Uniform Building Code; and

(2)    Within thirty days of expiration, a written application for a refund by the person who paid such tax setting forth in full the facts showing that such permit has expired, is submitted to the city.

(Ord. 94-08 § 5, 1994: Ord. 77-7 § 1, 1977: Ord. 73-10 § 1 (part), 1973).

5.72.090 PLACE OF PAYMENT.

The parks and recreation facilities tax shall be paid to the city building official or his authorized agent at the office of the city building department.

(Ord. 73-10 § 1 (part), 1973).

5.72.100 EXEMPTIONS.

The tax imposed by this chapter shall not apply to the following:

(1)    Nothing in this chapter shall be construed as imposing a tax upon any person when imposition of such tax upon that person would be in violation of the Constitution of the United States or that of the state of California;

(2)    Reconstruction of a residential dwelling unit which was damaged or destroyed by earthquake, fire, flood or other cause over which the owner had no control (provided that compliance with any building code or other ordinance requirement of the city of Santa Cruz or of any other applicable law shall not be deemed a cause over which the owner has no control), but only if the square footage of the residential dwelling unit is not increased. If the square footage of the residential dwelling unit is increased then the tax imposed under this chapter shall apply to such increased square footage;

(3)    Remodeling or alteration of a residential dwelling unit, but only if the square footage of the residential dwelling unit is not increased. If the square footage is increased then the tax imposed under this chapter shall apply to such increased square footage;

(4)    The construction of a residential dwelling unit or a mobilehome lot for which, and only to the extent that, the dedication of land or payment of a fee, or a combination thereof, has been required and paid pursuant to Chapter 23.28 of this code (as adopted or thereafter amended).

(Ord 94-08 § 6, 1994: Ord. 73-10 § 1 (part), 1973).

5.72.110 USE OF TAX FOR ACQUISITION, IMPROVEMENT AND EXPANSION OF PUBLIC PARK, PLAYGROUND AND RECREATIONAL FACILITIES.

All of the parks and recreation facilities taxes collected pursuant to the provisions of this chapter shall be placed into a special fund which is created and established for such purpose and which shall be known as the “parks and recreation facilities tax fund.” Taxes collected pursuant to this chapter shall be used and expended solely for the acquisition, improvement and expansion of public park, playground and recreational facilities in the city.

(Ord. 94-08 § 7, 1994: Ord. 73-10 § 1 (part), 1973).

5.72.120 Repealed by Ord. 94-08 § 8.

5.72.130 APPLICATION OF TAX RATE.

The taxation rate of $3.00 per square foot of residential dwelling unit space set forth in Section 5.72.070 shall apply to those projects for which a completed building permit application is filed with the city on or after June 10, 1994. The former taxation rate of $80.00 for each bedroom within a residential dwelling unit shall apply to those projects for which a completed building permit application has been filed with the city on or before June 9, 1994. For purposes of this section only, the determination of a building permit application’s completeness shall be made without regard to whether additional zoning permits are required in connection with the building permit.

(Ord. 94-40 § 1, 1994: Ord. 94-28 § 1, 1994).