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Home My WebLink AboutCC Ord 684 1966-07-05 rj . . I I I ." .,," . . " , ORDINANCE NO. 684 AN ORDINANCE OF THE CITY OF SEAL BEACH ESTABLISHING AN EXCISE TAX ON PROPERTY DEVELOPMENT. :1 The City Council of the City of Seal Beach does ordain as follows: Section 1. The rapid development of land in the City of Seal Beach has created a need for public improvements and facilities consisting of fire stations and fire-fighting equipment, public city parks, and other public facilities which cannot be met by the ordinary revenues of the city. The need for such improvements results directly from the increase in density in the city by the development of land that has heretofore been vacant and by ,construction of additional residential, commercial and industrial units on land heretofore developed, The most practical and equitable method of collecting the funds necessary to provide such public improvements is to impose tax upon the construction and occupancy of residential, commercial and industrial units C!Ir buildings in the city. Section 2. For the purpose of this ordinance, the words hereinafter defined shall have the meanings assigned to them unless from the context it appears that a different meaning is intended. Residential Unit means a single family dwelling, designed for hUman occupancy where there is only one such unit on a lot or parcel of land. Duplex Unit means a dwelling designed for human occupancy where there are two dwelling units each containing a kitchen occupying one lot or pa~cel of land. C'RI6!W.L OJ; ICI"L COpy f N-'T; TO [;" T;' .:..:' ;: ").\ : nlG c,~~..~:~~~~ Or..;IC~ j I I I Ordinance Number ..1- .. " . . , .. ". Apartment Unit means a dwelling designed for human occupancy where there are three or more dwelling units, each containing a kitchen, occupying one lot or parcel of land. Bachelor Apartment means a dwelling or portion thereof designed for human occupancy, which has one or more rooms with bath, without kitchen or cooking facilities, in a multiple dwelling. Connnercial Unit means any space in a building or structure designed or intended to be occupied or used for business or commercial purposes, including sleeping rooms in hotels and motels without kitchens or kitchen facilities. Industrial Unit means any space in a building or structure designed or intended for manufacturing, processing, research, warehousing, and similar uses. Mobile Park means any area where one or more lots of spaces are rented or held out for rent to be occupied by a house trailer, mobilehome, camper, or similar vehicle. Section 3. Imposition of Exc~se Tax. (a) Tax Imposed. An excise tax is hereby imposed upon the construction and occupancy of each residential unit, commercial unit, and industrial unit in the city. (b) Rates. The rates of the tax hereby imposed are as follows: 1. Single family dwelling: $75 for each dwelling unit. 2. Duplex unit: $65 for each dwelling unit. 3. Apartment unit: $55 for each dwelling unit. 4. Bachelor apartment: $50 for each dwelling unit. 5. Commercial: for each commercial building or commercial unit in a building, the amount of $.01 per square foot of gross floor area including any area in a building designed for the parking of vehicles. -. . . I I I Ordinance Number ,. ~. , , . . . . , ". b. Rates (continued) 6. Industrial: for each industrial building or industrial unit in a building, the amount of $.01 per square foot of gross floor area including any area in a building designed for the parking of vehicles. c. Date due. The amount of the tax due hereunder shall be determined at the time a building permit is sought for the construction of residential, commercia1,or industrial units or buildings or for the construction or reconstruction of any mobilehome park, and the full amount of said tax shall be due and payable concurrently with the application for such permit. If such tax is not fully paid on or before the date the permit is issued, the tax or the amount thereof not paid shall thereupon become delinquent. d. Delinquency, penalty, interest. There shall be added to the tax for any unit or so much of said tax as becomes delinquent a penalty of 25 per cent which shall thereupon become payable in the same manner as the tax. The tax and penalty shall bear interest at the rate of .58 of one per cent per month until paid. Section 4, Exceptions. There is~excepted from the tax imposed by this ordinance the following: (1) TIne construction and occupancy of a residential, commercial, or industrial unit which is a replacement for a unit being removed from the same lot or parcel of land. The exception shall equal but not exceed the tax which would be payable hereunder if the unit being replaced were being newly constructed. I I I Ordinance Number :,. " '. . I r . ~ . .' " Section 5. Exclusions. There is excluded from the tax imposed by this ordinance the following: (1) The construction and occupancy of any building or unit by any bank including national banking associations. (2) The construction and occupancy of any building by an 'Insurer' as that term is defined in Article Xlll, Section 14-4/5, of the Constitution of California. (3) The construction and occupancy of any building by a nonprofit corporation exclusively for religious, educational, hospital, or charitable purposes. (4) The construction and occupancy of any building by the United States or any department or agency thereof or by the State of California or any department, agency, or political subdivision thereof. (5) The construction and occupancy of any new single family residential unit in subdivisions on which the tentative tract map or final tract map has been approved prior to the effective date of this ordinance. Section 6. Credit against excise tax. A credit not to exceed $25 per single family residential dwelling unit shall be allowed when such amount is due and paid for park acquisition and development. Section 7. Impact of Tax - Enforcement. The taxes imposed by this ordinance are due from the person by or on behalf of whom a residential, commercial, or industrial unit or building or a mobilehome park is constructed whether such person is the owner or a lessee of the land upon which the construction is to occur. The ! . . I I I " Ordinance Number , . .' , ." I.. " ,. Director of Finance shall collect the tax and any penalty and interest due hereunder. The full amount due under this ordinance whall constitute a debt to the City of Seal Beach. An action for the collection thereof may be commenced in the name of the c~ty in any court having jurisdiction of the cause. Section 8. Violation - Misdemeanor. No person shall begin construction of any residential, commercial or industrial unit or building or any mobilehome park' in the city without first having ! paid the taz and any penalty and interest due the city under this ordinance. Section 9. Occupancy Prohibition. No occupancy permit shall be issued for, and no person shall occupy or offer for occupancy, any residential, commercial or industrial unit or build- ing or any space in a mobilehome park in the city unless the tax and any penalty and interest imposed upon the construction and occupancy thereof by this o~d~nance~have~been paid. Section 10. Refunds. Any tax, penalty, or interest paid to the city under this ordinance for any building or unit of a building or mobilehome park which is not constructed shall be refunded upon application of the taxpayer and a showing to the satisfaction of the Director of Finance that said building or unit has not been constructed or construction commenced and that the building permit issued for said building or unit has been cancelled or surrendered or otherwise does not authorize the construction of said building or unit. .! . I I I Ordinance Number . ..,' . . ~.' ."0 0 , p. .: . . .. . , . . Section 11. Proceeds. All proceeds from the tax, penalty, and interest collected under this ordinance shall be paid into a special capital outlays fund of the city entitled "Capital Outlays Fund for Acquiring, Constructing, and Equipping of Fire Station,s Parks, and Public Service Facilities", which fund is hereby creaeed. Said fund shall be ~sed only for the purpose of acquiring, building, improving, expanding, and equipping city fire stations, city parks, and other public service facilities as determined by the city council. Section 12. Effective Date. This ordinance shall be effective 30 days after adoption. Section 13. Posting. The City Clerk shall, within fifteen (15) days after adoption, cause this ordinance to be posted as required by law. ~J PASSED, APPROVED, AND ADOPTED by the City Council of the City of Seal Beach at a meeting bhereof held on the ~~ day of ~ ' 1966, by the following vote: {YES: councilmen~~~~ NOES: Councilmen ~ ABSENT: Councilmen .~ '!i'j~- yor ATTEST: /U{~~.#'--- ,. City Clerk