Chapter 3-9
CONSTRUCTION TAXES
Sections:
Article 1. Public Safety Equipment and Facilities Taxes
3-9-107 Public Safety Equipment and Facilities Fund.
Article 2. Water Well Taxes
Article 3. Traffic Signalization and Control Taxes
3-9-307 Traffic Signalization and Control Fund.
Article 4. Transportation Taxes
3-9-407 Local Transportation Fund.
Article 5. Park and Recreation Facilities Taxes
3-9-507 Park and Recreation Facilities Fund.
Article 6. Housing Trust Fund
3-9-603 Housing Trust Fund: Established.
3-9-604 Housing Trust Fund: Revenue source dedicated.
3-9-605 Housing Trust Fund: Administration: Guidelines and procedures.
3-9-606 Housing Trust Fund: Accounting.
Article 7. Air Quality Improvement Trust Fund
3-9-702 Air Quality Improvement Trust Fund: Established.
3-9-703 Air Quality Trust Fund: Revenue source.
3-9-704 Air Quality Trust Fund: Administration: Guidelines and procedures.
3-9-705 Air Quality Trust Fund: Accounting.
Article 8. Community Facilities District Number 2
Article 1. Public Safety Equipment and Facilities Taxes
3-9-101 Title.
This tax shall be known as the “Public Safety Equipment and Facilities Tax of the City of Turlock.”
3-9-102 Purpose.
The Council hereby declares that the taxes required to be paid by the provisions of this article are assessed pursuant to the taxing powers of the City and are solely for the purpose of producing revenue. The continued increase in the development of dwelling units, mobile home spaces, and commercial, office, and industrial buildings in the City, with the attendant increase in the population of the City, has created an urgent need for the planning, acquisition, improvement, and expansion of law enforcement and fire services and facilities to serve the increasing development of the City and the means of providing additional revenues with which to finance such public facilities.
3-9-103 Definitions.
For the purposes of this article, unless otherwise apparent from the context, certain words and phrases used in this article are defined as follows:
(a) “Person” shall mean and include every person, firm, or corporation constructing a dwelling unit or mobile home space itself or through the services of any employee, agent, or independent contractor.
(b) “Dwelling unit” shall mean and include 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.
(c) “Mobile home space” shall include each space in a mobile home park designed to be used for parking a mobile home on a temporary, semipermanent, or permanent basis.
(d) “Commercial, office, or industrial” shall mean and include any structure, except accessory buildings, authorized to be constructed in a C, I, P-A, or P-D District and not designed or used for a dwelling unit or mobile home space.
3-9-104 Taxes: Application.
The taxes imposed by this article shall be applicable to every dwelling unit, mobile home space, and commercial, office, or industrial building constructed in the City and to the remodeling of any dwelling unit to change the use to a commercial, office, or industrial use.
3-9-105 Taxes: Amount.
Every person constructing any dwelling unit, mobile home space, or commercial, office, or industrial building in the City for which the public safety equipment and facilities tax is required to be paid by this article shall pay to the City, the following taxes:
(a) The sum of Fifteen and no/100ths ($15.00) Dollars for each dwelling unit containing not more than one bedroom to be constructed and the sum of Five and no/100ths ($5.00) Dollars for each additional bedroom contained therein; provided, however, in no event shall the total tax for any dwelling unit exceed the sum of Thirty and no/100ths ($30.00) Dollars;
(b) The sum of Twenty and no/100ths ($20.00) Dollars for each mobile home space to be constructed; and
(c) The sum of Three and no/100ths ($3.00) Dollars for each parking space required by this Code for each commercial, office, or industrial building to be constructed or to be converted to any such use from a dwelling unit.
3-9-106 Taxes: When payable.
The taxes imposed by this article shall be due and payable at the time the building permit fees are paid and prior to the issuance of a building permit.
3-9-107 Public Safety Equipment and Facilities Fund.
There is hereby established a Public Safety Equipment and Facilities Fund. All of the sums collected pursuant to this article shall be deposited in said fund and shall be used solely for the acquisition, replacement, improvement, and expansion of the public safety equipment and facilities of the police and fire departments of the City.
Article 2. Water Well Taxes
3-9-201 Title.
This tax shall be known as the “Water Well Tax of the City of Turlock.”
3-9-202 Purpose.
The Council hereby declares that the taxes required to be paid by the provisions of this article are assessed pursuant to the taxing powers of the City and are solely for the purpose of producing revenue. The continued increase in the development of dwelling units, mobile home spaces, and commercial, office, and industrial buildings in the City, with the attendant increase in the population of the City, has created an urgent need for the planning, acquisition, improvement, drilling, and expansion of public water wells and pumps to provide for the increasing water usage of the City and the means of providing additional revenues with which to finance such public facilities.
3-9-203 Definitions.
For the purposes of this article, unless otherwise apparent from the context, certain words and phrases used in this article are defined as follows:
(a) “Person” shall mean and include every person, firm, or corporation constructing a dwelling unit or mobile home space itself or through the services of any employee, agent, or independent contractor.
(b) “Dwelling unit” shall mean and include 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.
(c) “Mobile home space” shall mean and include each space in a mobile home park designed to be used for parking a mobile home on a temporary, semipermanent, or permanent basis.
(d) “Commercial, office, or industrial” shall mean and include any structure, except accessory buildings, authorized to be constructed in a C, I, P-A, or P-D District and not designed or used for a dwelling unit or mobile home space.
3-9-204 Taxes: Application.
The taxes imposed by this article shall be applicable to every dwelling unit, mobile home space, and commercial, office, or industrial building constructed in the City and to the remodeling of any dwelling unit to change the use to a commercial, office, or industrial use.
3-9-205 Taxes: Amount.
Every person constructing any dwelling unit, mobile home space, or commercial, office, or industrial building in the City for which the water well tax is required to be paid by this article shall pay to the City the following taxes:
(a) The sum of Fifteen and no/100ths ($15.00) Dollars for each dwelling unit containing not more than one bedroom to be constructed and the sum of Five and no/100ths ($5.00) Dollars for each additional bedroom contained therein; provided, however, in no event shall the total tax for any dwelling unit exceed the sum of Thirty and no/100ths ($30.00) Dollars;
(b) The sum of Twenty and no/100ths ($20.00) Dollars for each mobile home space to be constructed; and
(c) The sum of Three and no/100ths ($3.00) Dollars for each parking space required by this Code for each commercial, office, or industrial building to be constructed or to be converted to any such use from a dwelling unit.
3-9-206 Taxes: When payable.
The taxes imposed by this article shall be due and payable at the time the building permit fees are paid and prior to the issuance of a building permit.
3-9-207 Water Well Fund.
There is hereby established a Water Well Fund. All of the sums collected pursuant to this article shall be deposited in said fund and shall be used solely for the acquisition of property, improvement, purchasing of public water well pumps and associated well and well site equipment and materials, and drilling of public water wells.
Article 3. Traffic Signalization and Control Taxes
3-9-301 Title.
This tax shall be known as the “Traffic Signalization and Control Tax of the City of Turlock.”
3-9-302 Purpose.
The Council hereby declares that the taxes required to be paid by the provisions of this article are assessed pursuant to the taxing powers of the City and are solely for the purpose of producing revenue. The continued increase in the development of dwelling units, mobile home spaces, and commercial, office, and industrial buildings in the City, with the attendant increase in the population of the City, has created an urgent need for the planning, acquisition, improvement, and expansion of public traffic signalization and control facilities to serve the increasing population of the City and the means of providing additional revenue with which to finance such public facilities.
3-9-303 Definitions.
For the purposes of this article, unless otherwise apparent from the context, certain words and phrases used in this article are defined as follows:
(a) “Person” shall mean and include every person, firm, or corporation constructing a dwelling unit or mobile home space itself or through the services of any employee, agent, or independent contractor.
(b) “Dwelling unit” shall mean and include 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.
(c) “Mobile home space” shall mean and include each space in a mobile home park designed to be used for parking a mobile home on a temporary, semipermanent, or permanent basis.
(d) “Commercial, office, or industrial” shall mean and include any structure, except accessory buildings, authorized to be constructed in a C, I, P-A, or P-D District and not designed or used for a dwelling unit or mobile home space.
3-9-304 Taxes: Application.
The taxes imposed by this article shall be applicable to every dwelling unit, mobile home space, and commercial, office, or industrial building constructed in the City and to the remodeling of any dwelling unit to change the use to a commercial, office, or industrial use.
3-9-305 Taxes: Amount.
Every person constructing any dwelling unit, mobile home space, or commercial, office, or industrial building in the City for which the traffic signalization and control tax is required to be paid by this article shall pay to the City the following taxes:
(a) The sum of Fifteen and no/100ths ($15.00) Dollars for each dwelling unit containing not more than one bedroom to be constructed and the sum of Five and no/100ths ($5.00) Dollars for each additional bedroom contained therein; provided, however, in no event shall the total tax for any dwelling unit exceed the sum of Thirty and no/100ths ($30.00) Dollars;
(b) The sum of Twenty and no/100ths ($20.00) Dollars for each mobile home space to be constructed; and
(c) The sum of Three and no/100ths ($3.00) Dollars for each parking space required by this Code for each commercial, office, or industrial building to be constructed or to be converted to any such use from a dwelling unit.
3-9-306 Taxes: When payable.
The taxes imposed by this article shall be due and payable at the time the building permit fees are paid and prior to the issuance of a building permit.
3-9-307 Traffic Signalization and Control Fund.
There is hereby established a Traffic Signalization and Control Fund. All of the sums collected pursuant to this article shall be deposited in said fund and shall be used solely for the acquisition, replacement, improvement, and expansion of public vehicular and pedestrian traffic signalization and control facilities.
Article 4. Transportation Taxes
3-9-401 Title.
This tax shall be known as the “Transportation Tax of the City of Turlock.”
3-9-402 Purpose.
The Council hereby declares that the taxes required to be paid by the provisions of this article are assessed pursuant to the taxing power of the City and are solely for the purpose of producing revenue. The continued increase in the development of dwelling units, mobile home spaces, and commercial, office, and industrial buildings in the City, with the attendant increase in the population of the City, has created an urgent need for the planning, acquisition, improvement, and expansion of public transportation equipment, services, facilities, and capital improvements to serve the increasing population of the City and the means of providing additional revenues with which to finance such public facilities and services. Such transportation facilities and services shall include, but not be limited to, the purchase, construction, and maintenance of pedestrian and vehicular rights-of-way and improvements, equipment, and vehicles.
3-9-403 Definitions.
For the purposes of this article, unless otherwise apparent from the context, certain words and phrases used in this article are defined as follows:
(a) “Person” shall mean and include every person, firm, or corporation constructing a dwelling unit or mobile home space itself or through the services of any employee, agent, or independent contractor.
(b) “Dwelling unit” shall mean and include 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.
(c) “Mobile home space” shall mean and include each space in a mobile home park designed to be used for parking a mobile home on a temporary, semipermanent, or permanent basis.
(d) “Commercial, office, or industrial” shall mean and include any structure, except accessory buildings, authorized to be constructed in a C, I, P-A, or P-D District and not designed or used for a dwelling unit or mobile home space.
3-9-404 Taxes: Application.
The taxes imposed by this article shall be applicable to every dwelling unit, mobile home space, and commercial, office, or industrial building constructed in the City and to the remodeling of any dwelling unit to change the use to a commercial, office, or industrial use.
3-9-405 Taxes: Amount.
Every person constructing any dwelling unit, mobile home space, or commercial, office, or industrial building in the City for which the transportation tax is required to be paid by this article shall pay to the City the following taxes:
(a) The sum of Fifteen and no/100ths ($15.00) Dollars for each dwelling unit containing not more than one bedroom to be constructed and the sum of Five and no/100ths ($5.00) Dollars for each additional bedroom contained therein; provided, however, in no event shall the total tax for any dwelling unit exceed the sum of Thirty and no/100ths ($30.00) Dollars;
(b) The sum of Twenty and no/100ths ($20.00) Dollars for each mobile home space to be constructed; and
(c) The sum of Three and no/100ths ($3.00) Dollars for each parking space required by this Code for each commercial, office, or industrial building to be constructed or to be converted to any such use from a dwelling unit.
3-9-406 Taxes: When payable.
The taxes imposed by this article shall be due and payable at the time the building permit fees are paid and prior to the issuance of a building permit.
3-9-407 Local Transportation Fund.
There is hereby established a Local Transportation Fund. All of the sums collected pursuant to this article shall be deposited in said fund and shall be used solely for the acquisition, replacement, improvement, construction, and maintenance of public transportation facilities.
Article 5. Park and Recreation Facilities Taxes
3-9-501 Title.
This tax shall be known as the “Park and Recreation Facilities Tax of the City of Turlock.”
3-9-502 Purpose.
The Council hereby declares that the taxes required to be paid by the provisions of this article are assessed pursuant to the taxing power of the City and are solely for the purpose of producing revenue. The continued increase in the development of dwelling units, mobile home spaces, and commercial office, and industrial buildings in the City, with the attendant increase in the 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.
3-9-503 Definitions.
For the purposes of this article, unless otherwise apparent from the context, certain words and phrases used in this article are defined as follows:
(a) “Person” shall mean and include every person, firm, or corporation constructing a dwelling unit or mobile home space itself or through the services of any employee, agent, or independent contractor.
(b) “Dwelling unit” shall mean and include 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.
(c) “Mobile home space” shall mean and include each space in a mobile home park designed to be used for parking a mobile home on a temporary, semipermanent, or permanent basis.
3-9-504 Taxes: Application.
The taxes imposed by this article shall be applicable to every dwelling unit or mobile home space constructed in the City.
3-9-505 Taxes: Amount.
Every person constructing any dwelling unit or mobile home space in the City, for which the park and recreation facilities tax is required to be paid by this article shall pay to the City the following taxes:
(a) The sum of Fifteen and no/100ths ($15.00) Dollars for each dwelling unit containing not more than one bedroom and the sum of Five and no/100ths ($5.00) Dollars for each additional bedroom contained therein; provided, however, in no event shall the total tax for any dwelling unit exceed the sum of Thirty and no/100ths ($30.00) Dollars; and
(b) The sum of Twenty and no/100ths ($20.00) Dollars for each mobile home space.
3-9-506 Taxes: When payable.
The taxes imposed by this article shall be due and payable at the time the building permit fees are paid and prior to the issuance of a building permit.
3-9-507 Park and Recreation Facilities Fund.
There is hereby established a Park and Recreation Facilities Fund. All of the sums collected pursuant to this article shall be deposited in said fund and shall be used solely, for the acquisition, improvement and expansion of public park, playground, and/or recreation facilities.
Article 6. Housing Trust Fund
3-9-601 Findings.
The City Council of the City of Turlock hereby finds and declares that it is a City priority to assist new construction, rehabilitation, and financing of affordable housing for very-low and low income households by dedicating a revenue source and establishing the City of Turlock Housing Trust Fund.
(779-CS, Enacted, 06/25/1992)
3-9-602 Definitions.
For the purposes of this article, unless otherwise apparent from the context, the following words and phrases shall mean and include the following:
(a) “Low income household” shall mean and include a household income level that is eighty (80%) percent of the Median Local Area Income as established by the United States Department of Housing and Urban Development.
(b) “Very-low income household” shall mean and include a household income level that is fifty (50%) percent of the Median Local Area Income as established by the United States Department of Housing and Urban Development.
(779-CS, Enacted, 06/25/1992)
3-9-603 Housing Trust Fund: Established.
There is hereby established the City of Turlock Housing Trust Fund. All of the funds collected pursuant to this article shall be deposited in said fund and shall be solely used for the purposes specified herein and pursuant to the guidelines and procedures established and adopted from time to time by City Council Resolution.
(779-CS, Enacted, 06/25/1992)
3-9-604 Housing Trust Fund: Revenue source dedicated.
This program shall be funded as established by resolution of the City Council which shall also prescribe the funding source.
(779-CS, Enacted, 06/25/1992)
3-9-605 Housing Trust Fund: Administration: Guidelines and procedures.
(a) The City of Turlock Housing Trust Fund shall be administered by the City of Turlock Community Development Department in accordance with the City of Turlock Housing Trust Fund Guidelines and Procedures adopted herein after adopted by Resolution of the City Council of the City of Turlock or as amended from time to time by Resolution of the City Council of the City of Turlock.
(b) The City of Turlock Community Development Department shall annually report to the City Council regarding proposed implementation of the City of Turlock Housing Trust Fund.
(779-CS, Enacted, 06/25/1992)
3-9-606 Housing Trust Fund: Accounting.
(a) The Housing Trust Fund shall be segregated from all other City of Turlock fund accounts and shall not be commingled with any other City of Turlock funds.
(b) Expenditures from the Housing Trust Fund shall be made in accordance to the guidelines and procedures established pursuant to Turlock Municipal Code Section 3-9-605.
(c) An annual accounting of the use and expenditure of the Housing Trust Fund shall be presented to the City Council on or before the first of August of each year.
(779-CS, Enacted, 06/25/1992)
Article 7. Air Quality Improvement Trust Fund
3-9-701 Findings.
The City Council of the City of Turlock hereby finds and declares that it is a City interest to facilitate local projects that can contribute to an enhancement of the air quality within the San Joaquin Valley regional air basin. The Council also finds it important to establish a dedicated funding source in order that the City may coordinate and participate in many of the potential projects that require City involvement in their implementation; and therefore establishes the City of Turlock Air Quality Improvement Trust Fund.
(803-CS, Enacted, 04/22/1993)
3-9-702 Air Quality Improvement Trust Fund: Established.
There is hereby established the City of Turlock Air Quality Improvement Trust Fund. All of the funds collected pursuant to the article shall be deposited in said fund and shall be solely used for the purposes specified herein and pursuant to the guidelines and procedures established and adopted from time to time by City Council Resolution.
(803-CS, Enacted, 04/22/1993)
3-9-703 Air Quality Trust Fund: Revenue source.
(a) Funds necessary for applicable implementing projects will be principally derived from developer payments as mutually determined with the City to be alternative environmental mitigation measures resulting from identified significant effects on local and regional air quality associated with new development project and their indirect emission sources. The Fund may also receive other types of voluntary contributions and/or compete for qualifying public and private grants.
(b) Funds deposited into the Air Quality Improvement Trust account shall be dedicated solely for the purposes reflected in this article.
(803-CS, Enacted, 04/22/1993)
3-9-704 Air Quality Trust Fund: Administration: Guidelines and procedures.
(a) The City of Turlock Air Quality Improvement Trust Fund shall be administered by the City of Turlock Community Development Department in accordance with the City of Turlock Air Quality Improvement Trust Fund Guidelines and Procedures adopted herein by resolution of the City Council of the City of Turlock or as amended from time to time by resolution of the City Council of the City of Turlock.
(b) The City of Turlock Community Development Department shall annually report to the City Council regarding proposed and actual implementation projects utilizing funds from the City of Turlock Air Quality Improvement Trust Fund.
(803-CS, Enacted, 04/22/1993)
3-9-705 Air Quality Trust Fund: Accounting.
(a) The Air Quality Trust Fund shall be segregated from all other City of Turlock fund accounts and shall not be commingled with any other City of Turlock funds.
(b) Expenditures from the Air Quality Improvement Trust Fund shall be made in accordance to the guidelines and procedures established pursuant to Section 3-9-704 of this Article.
(c) An annual accounting of the use and expenditure of the Air Quality Improvement Trust Fund shall be presented to the City Council on or before the first of August of each year.
(803-CS, Enacted, 04/22/1993)
Article 8. Community Facilities District Number 2
3-9-801 Title.
This article shall be known and may be cited as the “Community Facilities District Number 2 Special Tax Administration Policies and Procedures.”
(1238-CS, Added, 12/28/2017)
3-9-802 Purpose.
The provisions of this article are adopted to promote the public health, safety, peace, morals, comfort, convenience, and general welfare of the citizens of the City and to implement the goals and objectives of the General Plan of the City. Particularly, the provisions of this chapter are adopted for the following reasons:
(a) To provide an adequate and constant method for the financing of the unfunded public service costs that are reasonably related to projected community growth; and
(b) To maintain the fiscal stability of the City of Turlock by ensuring the costs associated with new growth do not exceed revenues; and
(c) To minimize the negative effects of growth by ensuring that growth pays its share of the ongoing costs of providing public safety and park services within the City of Turlock; and
(d) To meet the increasing demand and maintain established level of service standards for public services, including, but not limited to, police, fire and park maintenance; and
(e) To establish reasonable basis for distributing the costs of public services to new residential development; and
(f) To comply with the provisions set forth in the Mello-Roos Community Facilities Act of 1982, Section 53311 et seq., of the Government Code of the State.
(1238-CS, Added, 12/28/2017)
3-9-803 Definitions.
For the purposes of this article and the resolutions adopted pursuant thereto, unless otherwise apparent from the context, certain words and phrases used in this chapter and such resolutions are defined as follows:
(a) “Dwelling” shall mean a single-family or multifamily residential building used, intended, or designed to be built, used, purchased, rented, leased, let or hired out to be occupied for independent living purposes which includes provisions for living, sleeping, eating, cooking and sanitation by a single household. A dwelling may be a single-family dwelling unit, a duplex, a townhouse, a multifamily building, a mobile home, or a condominium unit.
(b) “Dwelling unit” shall mean a single residential dwelling located on a single parcel or a separate independent unit within a duplex, townhouse, or multifamily residential dwelling.
(c) “Residential project” shall mean the preparation of land and infrastructure for one or more dwellings which may include the subdivision of property creating one or more residential lots, the designation of land in the General Plan land use diagram or the Zoning Map of the City of Turlock for residential purposes, the construction or placement of one or more new dwellings on a parcel of land, the annexation of territory for residential development purposes, or other similar development activities.
(1238-CS, Added, 12/28/2017)
3-9-804 General provisions.
The procedures set forth in the Mello-Roos Community Facilities Act of 1982, Section 53311 et seq., of the Government Code of the State shall be applied to the administration of Community Facilities District Number 2 (“CFD No. 2”).
(1238-CS, Added, 12/28/2017)
3-9-805 Applicability.
(a) No land shall be developed or subdivided for residential purposes which is not in conformity with the General Plan and any Specific Plan of the City or permitted by any applicable provisions of this Code.
(b) Any residential project that could result in the development of one or more residential dwellings in the City limit requiring approval of a parcel map, subdivision map, general plan amendment, rezone, planned development, area-wide plan, annexation, or discretionary permit pursuant to TMC Title 11 (Subdivisions), Chapter 9-5 TMC (Administration), or TMC 9-2-113 (Planned developments), shall be subject to mitigating the increased demand on public services, including, but not limited to, police, fire and park maintenance.
(c) A proposed residential project shall be deemed to have complied with the provisions of subsection (b) of this section if the subject property has been annexed into Community Facilities District No. 2 (Services Mitigation) of the City of Turlock (“CFD No. 2”) according to the procedures and requirements set forth in the Mello-Roos Community Facilities Act of 1982, Section 53311 et seq., of the Government Code of the State, unless the City Council, in its discretion, determines that inclusion in the District is not necessary.
(d) As an alternative to annexation into CFD No. 2, the proposer of a residential project may provide moneys which, in the sole determination of the City, shall be sufficient to provide the services described in CFD No. 2 for the proposed project in perpetuity. The proposer shall be financially responsible for the preparation of research, studies, documents, and processes undertaken by the City to make this determination.
(1238-CS, Added, 12/28/2017)