Chapter 3.10
CONSTRUCTION EXCISE TAX
Sections:
3.10.020 Construction excise tax imposed.
3.10.010 Definition.
As used in this chapter, “construction excise tax” or “tax” means a charge placed on all new construction and additions to existing structures, but does not include remodels of existing structures. [Ord. 868 § 1 (Exh. A), 2006; Code 2000 § 4.505.]
3.10.020 Construction excise tax imposed.
(A) A construction excise tax is imposed on all applicants for building permits from the city. The construction excise tax is imposed by the city on all building permit applications for new construction and additions to existing structures. The construction excise tax is at a uniform rate and based on the average valuation per square foot for each type of construction.
(B) The person applying for a city building permit is responsible for payment of the construction excise tax. No lien will attach to the real property at the location where the construction takes place because of the nonpayment of the construction excise tax.
(C) The tax will be calculated and included with the building permit application fees as a separate and distinct charge and listed on the fees statement as the construction excise tax. It is due and payable at the same time as building permit fees. [Ord. 868 § 1 (Exh. A), 2006; Code 2000 § 4.510.]
3.10.030 Rate.
The rate for the construction excise tax is 0.75 percent of the value of construction calculated for the basic building permit fee. The construction value is determined by multiplication of the state average valuation per square foot for each type of construction. Construction types are residential and commercial structures.
The city council may revise the amount of the fee imposed by the terms of this chapter by resolution at any time the council deems appropriate. The city council shall review the amount of the fee annually prior to the adoption of the annual budget. [Ord. 868 § 1 (Exh. A), 2006; Code 2000 § 4.515.]
3.10.040 Uses of revenue.
All revenues generated by the tax will be used for city general public services including public safety and administration. [Ord. 868 § 1 (Exh. A), 2006; Code 2000 § 4.520.]