Chapter 5.36
CONSTRUCTION OF STRUCTURES
Sections:
5.36.010 Purpose and authority.
5.36.030 Exemptions – Banks and insurance companies.
5.36.040 Exemptions – Charitable, religious or educational institutions.
5.36.050 Exemptions – Filing of claim.
5.36.060 License tax – Amounts established.
5.36.070 License tax – Time and place of payment.
5.36.010 Purpose and authority.
The city council declares that the license taxes required to be paid under this chapter are assessed pursuant to Section 37101 of the Government Code of the state and the taxing power of the city and solely for the purpose of producing revenue. The continued increase in the development of dwelling units and commercial and industrial facilities in the city, with the consequent increase in the population of the city and in the use of public facilities of the city, has created an urgency in that there are insufficient funds available to meet the increased requirements for capital improvements, including, but not limited to, public buildings such as fire stations, libraries, etc., storm drainage facilities and other public utility improvements, and major streets and bridges to serve the increasing population of the city and the increase in commercial and industrial establishments within the city. (Ord. 77-17 N.S. § 1, 1977).
5.36.020 Definitions.
For the purpose of this chapter, the following words and phrases shall have the meanings respectively ascribed to them by this section:
A. “Commercial facility” means any structure, premises or facility which is not a single-family residence, multiple dwelling structure, or industrial facility.
B. “Family” means one or more persons occupying a premises and living as a single nonprofit housekeeping unit. A family shall be deemed to include necessary servants.
C. “Industrial facility” means any structure, premises or facility used for manufacturing, processing or other industrial purposes.
D. “Multiple dwelling structure” means any structure, facility or premises designed for occupation by more than one family, with each such family living independently of each other in a room or suite of rooms separated by a common wall or floor. Each such room or suite of rooms shall constitute a habitation unit. The term “multiple dwelling structure” includes condominiums, apartment houses, duplexes and similar structures. The term “multiple dwelling structure” excludes hotels, motels, boardinghouses, rest homes and similar facilities designed for temporary occupancy.
E. “Person” means any person; firm; association; partnership; corporation, whether public or private; or any other legal entity.
F. “Single-family residence” means any detached structure designed for occupation by one family. The term “single-family residence” includes mobile home spaces designed to be used for parking a mobile home on a temporary, semi-permanent or permanent basis. (Ord. 77-17 N.S. § 2, 1977).
5.36.030 Exemptions – Banks and insurance companies.
There shall be excluded from the license taxes established pursuant to BMC 5.36.060, banking institutions, insurance companies and any other person exempted from municipal licenses by the constitution of the state or other statutes of the state. (Ord. 77-17 N.S. § 6, 1977).
5.36.040 Exemptions – Charitable, religious or educational institutions.
Any charitable, religious, educational or governmental association or entity is exempted from payment of the license taxes established in this chapter as to any residence, structure, or facility to be constructed and used solely for conducting its charitable, religious, educational or governmental activities. (Ord. 77-17 N.S. § 10, 1977).
5.36.050 Exemptions – Filing of claim.
A claim for exclusion or exemption must be made in writing and submitted to the building official at the time the person applies for a building permit. If the building official determines that an exclusion or exemption applies, he or she shall issue the building permit without collecting the license tax as provided in this chapter. (Ord. 07-33 § 1; Ord. 77-17 N.S. § 7, 1977).
5.36.060 License tax – Amounts established.
Every person constructing or altering or causing to be constructed or to be altered through the services of any employee, agent or independent contractor, or otherwise, any single-family residence, multiple dwelling structure, commercial facility or industrial facility in the city for which a building permit is issued on or after July 1, 1977, shall pay a license tax computed as follows (see also BMC 1.20.030):
A. Single-Family Residence. Eight hundred sixty-two dollars;
B. Multiple Dwelling Structures. Four hundred thirty-one dollars for each habitation unit to be contained in a multiple dwelling structure;
C. Commercial Facilities. For each square foot contained in a commercial facility:
1. One dollar and five cents per square foot for the first 15,000 square feet, plus
2. Eighty-four cents per square foot for the next 15,000 square feet, plus
3. Sixty-one cents per square foot for the next 70,000 square feet, plus
4. Forty-seven cents for each square foot over the first 100,000 square feet;
D. Industrial Facilities. For each square foot contained in an industrial facility:
1. Fifty-four cents per square foot for the first 15,000 square feet, plus
2. Thirty-eight cents per square foot for the next 15,000 square feet, plus
3. Thirty-one cents per square foot for the next 70,000 square feet, plus
4. Twenty-five cents per each square foot over the first 100,000 square feet;
E. For the purpose of subsection (D) of this section, the number of square feet contained in a facility is obtained by adding the number of square feet in each level of the facility above the ground;
F. For the alteration of dwelling structures, the license tax shall be computed only on the additional habitation units, if any, resulting from the alteration, and for the alteration of commercial and industrial facilities, the license tax shall be computed only upon the additional square footage, if any, resulting from the alteration. (Amended during 2004 republication; Ord. 83-13 N.S. § 1, 1983; Ord. 77-17 N.S. § 3, 1977).
5.36.070 License tax – Time and place of payment.
A. The license taxes established pursuant to BMC 5.36.060 shall be due and payable at the office of the building inspector, City Hall, Benicia, California, upon issuance of a building permit for the construction of a single-family residence, multiple dwelling structure, commercial facility or industrial facility unless the time for payment is deferred pursuant to subsection (B) of this section.
B. The time for payment of the license tax may be deferred if the person obligated to pay the tax applies for, and is granted, a tax deferment by the city manager. The criteria for qualifying for such deferment and the conditions on such deferment shall be established by city council resolution. (Ord. 95-4 N.S.; Ord. 77-17 N.S. § 4, 1977).
5.36.080 Use of proceeds.
All of the sums collected pursuant to this chapter shall be deposited in the capital outlay fund and shall be used solely for capital expenditures for public buildings such as fire stations, libraries, etc.; storm drains; major streets and bridges; and other public utility improvements, as needed. (Ord. 77-17 N.S. § 5, 1977).
5.36.090 Refunds.
Any license tax collected under this chapter which is collected in error or collected illegally, or any duplicate payment shall be refunded to the person from whom it was collected. There shall be a refund of any license tax collected in the event the building permit is not used for the construction for which the tax was collected. (Ord. 95-4 N.S.; Ord. 77-17 N.S. § 8, 1977).
5.36.100 Appeals.
Any person dissatisfied with any decision rendered pursuant to this chapter may appeal the decision in accordance with Chapter 1.44 BMC. The determination by the city council shall be made within 15 days after receiving said appeal. (Ord. 07-33 § 2; Ord. 77-17 N.S. § 9, 1977).