Chapter 17.90
RESIDENTIAL CONSTRUCTION TAX
Sections:
17.90.030 Residential construction service charge imposed.
17.90.010 Purpose.
The city council declares that the fees required to be paid hereby are assessed pursuant to the taxing power of the city of Folsom and solely for the purpose of producing revenue. The continued increase in the development of dwelling units 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. (Ord. 318 § 1, 1974)
17.90.020 Definitions.
For the purposes of this chapter, the following words shall have the meanings described to them in this section.
A. “Bedroom” means any room containing a closet of a size sufficient to hold clothing, excluding therefrom one living room with entry closet per dwelling.
B. “One-family dwelling” means a detached building of permanent character, placed in a permanent location, which is planned, designed or used as a residence for one family only, living independently of other families or persons.
C. “Two-family dwelling,” “three-family dwelling,” and “four-family dwelling” means buildings of permanent location, which are planned, designed or used for residential purposes, for two, three or four families living independently of each other in independent dwelling units.
D. “Multiple dwelling” means a building of permanent character, placed in a permanent location, which is planned, designated or used for residential purposes, for five or more families living independently of each other in independent dwelling units.
E. “Family” means one or more persons occupying a premises and living as a single housekeeping unit, as distinguished from a group occupying a hotel, club, fraternity or sorority house.
F. “Mobilehome” means a vehicle other than a motor vehicle, designed or used for residential purposes, for carrying persons and property on its own structure, and for being drawn by a motor vehicle.
G. “Mobilehome park” means any area or tract of land containing one or more mobilehome lots.
H. “Mobilehome lot” means any area or portion of a mobilehome park designated, designed or used for the occupancy of one mobilehome on a temporary, semipermanent or permanent basis.
I. “Person” means any domestic or foreign corporation, firm, association, syndicate, joint stock company, partnership of any kind, joint venture club, Massachusetts business or common law trust, society or individual.
J. “Residential dwelling unit” means a building or a portion of a building planned, designed or used as a residence for one family only living independently of other families or persons and having its own bathroom and housekeeping facilities included in said unit (for example, a one-family dwelling, each unit of a two-family, three-family, or four-family dwelling, each unit of a multiple dwelling, and each apartment in an apartment house). (Ord. 318 § 2, 1974)
17.90.030 Residential construction service charge imposed.
A residential construction fee is imposed on the privilege of constructing in the city any mobilehome lot or residential dwelling unit, and every person to whom a permit to construct any residential dwelling unit in the city is issued, and every person to whom a permit to construct a mobilehome park in the city is issued shall pay to the city such fee at the following rates:
|
|
Dwelling Type |
Fee |
|
A. |
Single-family dwelling units |
$400.00 |
|
B. |
Multi-family dwelling units |
|
|
|
One bedroom per unit |
230.00 |
|
|
Two or more bedrooms per unit |
300.00 |
|
C. |
Mobilehome dwelling units |
60.00 |
(Ord. 365 § 2, 1978)
17.90.040 Time of payment.
The residential construction tax herein required to be paid shall be due and payable upon issuance by the city of a building permit for the construction of any residential dwelling unit, or upon issuance by the city of a permit to construct a mobilehome park. In the case of a mobilehome park the developer of the park shall pay the tax for each mobilehome lot within the park. (Ord. 318 § 4, 1974)
17.90.050 Place of payment.
The residential construction tax shall be paid to the building inspector or his authorized agent at the Folsom City Hall. (Ord. 318 § 5, 1974)
17.90.060 Use of tax for acquisition, improvement and expansion of public park, playground and recreation facilities.
All of the residential construction taxes collected pursuant to the provisions of this chapter shall be placed into a special fund which is created and established for such purpose and which shall be known as the “residential construction tax fund.”
Taxes collected pursuant to this chapter shall be used and expended solely for the acquisition, improvement and expansion of the public park, playground and recreational facilities of the city and/or in accordance with applicable law for the installation and development of playground and recreational facilities having immediate public street access owned by elementary and high school districts and devoted to public school purposes. It shall be the policy of the city to expend such taxes in accordance with the parks and recreational element of the master plan of the city. (Ord. 318 § 6, 1974)
17.90.070 Exemption.
Any dwelling to be constructed upon a lot or parcel of land which is located within a subdivision which is covered by a final subdivision map or parcel map upon which there have been imposed the land dedication and/or in lieu fee requirements of Chapter 16.16, shall be exempt from the residential construction fee imposed by this chapter. (Ord. 581-A § 1, 1986: Ord. 318 § 7, 1974)