231.1.1 TITLE.
This tax shall be known as the Dwelling Unit Tax of the City of Torrance.
231.1.2 DEFINITIONS.
a) The term Dwelling Unit includes each single-family dwelling and each unit of apartment, duplex or multiple dwelling constructed or 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, remodeling or enlarging a dwelling unit itself or through the services of any employees, agents or independent contractors.
c) The term Enlarge means increasing the total floor area of the dwelling, excluding any garage, more than eighty-five percent (85%).
d) Remodel means improving or enhancing the dwelling unit to the extent that the cost of such improvement or enhancement exceeds eighty-five percent (85%) of the replacement value of the dwelling unit before such remodeling.
231.1.3 TAXES, APPLICATION.
The tax imposed by this Chapter shall be applicable to every dwelling unit constructed, enlarged or remodeled in the City of Torrance.
231.1.4 TAX, AMOUNT.
a) Commencing May 10, 1989 every person constructing, enlarging or remodeling any dwelling unit in the City of Torrance shall pay the sum of Seven Hundred and Fifty Dollars ($750.00) for each dwelling unit.
b) Commencing July 1, 1990, the tax shall be adjusted in relation to the change, if any, in the Consumer Price Index, All Urban Consumers, as follows:
c) If the Consumer Price Indexes, All Urban Consumers, Los Angeles, Anaheim, Riverside, prepared by the United States Bureau of Labor Statistics, Department of Labor, for the last calendar month available March 1, 1990 shall stand at 125.5 (using the price prevailing during the year 1982-84 as a base of 100) then the amount of the tax provided in this Section shall remain as written herein.
d) If the said index for said month shall stand at other than 125.5 then the amount of tax provided in this Section shall be increased or decreased a corresponding amount; provided, however, that the tax shall be rounded to the nearest cent.
e) The amount of adjustment shall be determined by the Director of Finance, and she shall provide such adjustment figures annually thereafter.
f) In the event the said bureau shall revise the said index, the Director of Finance shall accept the method of revisions or conversion recommended by the bureau.
g) If the said bureau shall discontinue the preparation of the Consumer Price Indexes, All Urban Consumers, Los Angeles, Anaheim, Riverside, using prices prevailing in the years 1982-84 as a base of 100, and if no transposition table prepared by the bureau is available which is applicable to the years 1982-84, then the tax shall be increased or decreased on the basis of any other nationally recognized indicator of increases or decreases in consumer product prices.
231.1.5 TAXES; WHEN PAYABLE.
a) The tax imposed by Section 231.1.3 shall be due and payable at the time of the issuance of the building permit for the construction, enlargement or remodeling of any such dwelling unit.
b) Payment of the taxes imposed by Section 231.1.3 shall be a condition precedent to the issuance by the City of a building permit for the construction, enlargement or remodeling 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, enlargement or remodeling 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 231.1.3 shall be a condition precedent to the granting of such extension.
231.1.6 EXEMPTION FROM TAX.
a) There shall be exempted from the tax set forth in Section 231.1.3 the construction, enlargement or remodeling 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.
b) In the event any person responsible for paying the tax imposed by Section 231.1.3 pays, instead, the construction fee imposed by Resolution 89-98, or any subsequent resolution imposing such a fee by the City Council, the tax imposed by Section 231.1.3 shall be waived.