Chapter 3.32
DWELLING UNIT AND BUILDING CONSTRUCTION TAX
Sections:
3.32.010 Fees – Required.
Every person constructing or installing any dwelling unit in the city shall pay fees to the city in accordance with the schedule, as set by resolution of the city council from time to time. (Ord. 204 (part), 1974).
3.32.020 Fees – When payable.
Such fees shall be due and payable upon application to the city for a building permit for the construction of any such dwelling unit; provided, however, that there shall be a refund of such fees in the event the building permit is not approved or is not used for such construction. Fees on mobile homes shall be due and payable at the time of installation. No fee shall be charged for a mobile home which simply replaces an existing mobile home. (Ord. 204 (part), 1974).
3.32.030 Definitions.
As used herein:
A. “Dwelling unit” means and 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. The term “dwelling unit” shall also include a mobile home which has been installed within the city limits for use as an established residence, but shall not include the travel-type mobile home which is to be used primarily for travel and recreational purposes.
B. “Industrial or commercial building” means any building designed for industrial or commercial purposes.
C. “Person” means and includes every person, firm or corporation constructing a dwelling, industrial or commercial unit, either itself or through the services of any employee, agent or independent contractor. (Ord. 204 (part), 1974).
3.32.040 Capital outlay fund.
There is hereby established a capital outlay fund. All of the sums collected pursuant to this chapter shall be deposited in the capital outlay fund, and shall be used for the acquisition, improvement, expansion and maintenance of public parks, playgrounds, open spaces, recreation facilities, and community facilities, including but not limited to fire stations, libraries, civic auditoriums, civic centers, sports stadiums, and recreational programs. (Ord. 204 (part), 1974).
3.32.050 Tax – Need for.
The city council declares that the fees required to be paid by this chapter are assessed pursuant to the taxing power of the city and solely for the purpose of producing revenue. The continued increase in the residential, commercial and industrial development of the city, with the attendant increase in the population of the city, has created an urgent need for the planning, acquisition, improvement, expansion and maintenance of public parks, playgrounds, open spaces and recreation facilities, and for the construction of additional community service facilities to serve the increasing population of the city. The fees required to be paid hereby will help provide the necessary additional revenues with which to finance such public facilities. (Ord. 204 (part), 1974).