CHAPTER 23
PARK AND RECREATION FACILITIES TAX
(Added by O-705; Amended by O-960; O-1631; O-2239; O-2256; O-2283; O-2284)
223.1.1 TITLE.
This tax shall be known as the Park and Recreation Facilities Tax of the City of Torrance.
223.1.2 CREATION OF 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 recreation facilities.
223.1.3 PURPOSE.
The City Council of the City of Torrance hereby declares that the taxes required to be paid hereby are assessed pursuant to the taxing power of the City of Torrance and solely for the purpose of producing revenue. The continued increase in the development of dwelling units in the City of Torrance with the attendant increase in population of the City has created an urgent need for the planning, acquisition, improvement and expansion of public parks, playgrounds, and recreation facilities to serve the increasing population of the City and the means of providing additional revenues with which to finance such public facilities.
223.1.4 DEFINITIONS.
(Amended by O-2239)
a) The term 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, motel unit, or trailer park space.
b) 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.
223.2.1 TAXES; APPLICATION.
The taxes imposed by this Chapter shall be applicable to every dwelling unit hereinafter constructed in the City of Torrance.
223.2.2 TAXES; AMOUNT.
a) Commencing October 6, 1971, every person constructing any new dwelling unit in the City for which a Park and Recreation Facilities Tax is required to be paid by Sec. 223.2.1. shall pay to the City therefor the sum of Three Hundred Fifty Dollars ($350) for each dwelling unit.
b) Commencing July 1, 1972, every person constructing any new dwelling unit in the City for which a Park and Recreation Facilities Tax is required to be paid by Sec. 223.2.1. shall pay to the City therefor the sum of Four Hundred Dollars ($400) for each dwelling unit.
c) Commencing July 1, 1973, every person constructing any new dwelling unit in the City for which a Park and Recreation Facilities Tax is required to be paid by Sec. 223.2.1. shall pay to the City therefor the sum of Four Hundred Fifty Dollars ($450) for each dwelling unit.
d) Commencing July 1, 1974, every person constructing any new dwelling unit in the City for which a Park and Recreation Facilities Tax is required to be paid by Sec. 223.2.1. shall pay to the City therefor the sum of Five Hundred Dollars ($500) for each dwelling unit.
e) Commencing July 1, 1975, every person constructing any new dwelling unit in the City for which a Park and Recreation Facilities Tax is required to be paid by Sec. 223.2.1. shall pay to the City therefor the sum of Five Hundred Fifty Dollars ($550) for each dwelling unit.
223.2.3 TAXES; WHEN PAYABLE.
a) The tax imposed by Section 223.2.2. shall be due and payable at the time of the issuance of the building permit for the construction of any such dwelling unit.
b) Payment of the taxes imposed by Section 223.2.2. shall be a condition precedent to the issuance by the City of 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.
c) In the event that construction of any such dwelling unit is not commenced within sixty (60) days after the issuance of a building permit therefor and an extension of time for the commencement of such construction is granted by the Director of Building and Safety or other official or body of the City, then such building permit shall be deemed to have been issued at the time such extension is granted and the payment of any additional fees due under the schedule set forth in Section 223.2.2. shall be a condition precedent to the granting of such extension.
223.2.4 EXEMPTION FROM TAX.
There shall be exempted from the tax set forth in Section 223.2.2. the construction of any dwelling unit to be used exclusively for housing for elderly or handicapped persons which is owned and operated by foundations or corporations which, pursuant to the provisions of Section 33396 of the Health and Safety Code are entitled to the welfare exemption provided for in Section 1-c of Article XIII of the State Constitution.
223.2.5 REFUND OF TAX.
(Added by O-2654)
In any case where an owner-occupied single family dwelling unit is replaced by another single family dwelling unit and the owner-occupier of the replaced unit retains ownership and occupancy of the replacement unit for a continuous period of at least one hundred eighty (180) days after the issuance of the occupancy permit for the replacement unit, any taxes paid for such replacement dwelling pursuant to the provisions of Section 223.2.2. shall be refunded to such owner-occupant.