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HomeMy WebLinkAbout1982-12-21; City Council; 6067; CMC 5.09 adds - New construction additional license tax payment4 5 6 7 E s 2: 2; 24 2: 2( 2: 2t ORDINANCE NO. 6067 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF CARLSBAD, CALIFORNIA AMENDING TITLE 5 OF THE CARLSBAD MUNICIPAL CODE BY THE ADDITION OF CHAPTER 5.09 TO PROVIDE FOR THE PAYMENT OF AN ADDITIONAL LICENSE TAX ON NEW CONSTRUCTION. The City Council of the City of Carlsbad does ordain as follows: SECTION 1: That Title 5 of the Carlsbad Municipal Code is amended by the addition of Chapter 5.09 to read as follows: "Chapter 5 . 09 ADDITIONAL LICENSE TAX ON NEW CONSTRUCTION Sections: 5.09 .O 10 5.09.020 5.09 . 030 5.09.040 5.09.050 5 .09.060 5.09.070 5.09.080 5.09.090 5.09.100 5.09.110 5.09.120 Purpose and intent. Definitions . Imposition of tax - amount. Credit . Time and place of payment. Refunds . Disposition of proceeds; fund created. Exceptions. Exemptions. Construction prohibited. Tax liability; enforcement. Effective date. 5.09.010 Purpose and Intent. The City Council hereby declares that the license taxes required to be paid hereby are assessed pursuant to Section 37101 of the Government Code of the State of California and the taxing power of the City and solely for the purpose of producing revenue. adopted for regulatory purposes. the City, with the consequent increase in population and in the use of public facilities, has imposed increased requirements for such facilities, including but not limited to parks, major streets, traffic signals, storm drains, bridges and public buildings (such as fire stations, police facilities, maintenance facilities, libraries and general offices). The necessity for such facilities results from new construction. The need for such facilities cannot be met from existing City revenues. most practical and equitable method of raising City revenue is to impose a tax upon new construction in the City. This chapter is not The continued development of The 5.09.020 Definitions. For the purposes of this chapter the following words and phrases shall have the meanings respectively ascribed to them by this section. 1 2 3 4 5 6 7 E s 1c 11 12 n 21 2: 2; 24 2: 2: 2t (1) "Mobilehome space" means each space, area or building, in a trailer park or mobilehome park or other place, designed or intended as a place to accommodate any mobilehome, trailer, van, bus or other vehicle or mobile structure, at a time when the same is being used as living or sleeping quarters for human beings. (2) "Person" includes every individual, firm, partnership, joint venture, association, trust, corporation or any other group engaging in construction activities itself or through the services of any employee, agent or independent contractor. 5.09.030 Imposition of tax - amount. (a) In addition to any other fee, license or tax required by this Code, every person constructing or causing to be constructed or erected any building or structure in the City of Carlsbad for which a building permit is required, shall pay a license tax in the amount of two percent (2%) of the valuation of the building or structure established pursuant to this Code for determining the building permit fee. The developer of a mobilehome park shall pay a license tax fee of $1,150.00 for each mobilehome space. The license tax for mobilehome spaces shall be automatically increased or decreased on January 1 of each year by the same percentage as the percentage of increase or decrease in construction costs between December 1 of each of the two immediately preceding years, for which purpose construction costs and the increase or decrease therein shall be based on Le Engineering News - Record Construction Cost Index. (c) For the alteration of residential structures, or mobilehome parks the license tax shall be computed only on the square footage of additional dwelling units or mobilehome spaces, if any4 resulting from the alteration, and for the alteration of other buildings or structures, the license tax shall be computed only upon the additional square footage, if any, resulting from the alteration. (b) 5.09.040 Credit. A credit toward the license tax imposed by this chapter shall be given if a public facilities fee has been paid pursuant to Council Policy No. 17 in satisfaction of an obligation under a public facilities fee agreement for the building or structure. amount of the fee paid. The amount of the credit shall be the 5.09.050 Time and place of payment. The license taxes imposed pursuant to Section 5.09.030 shall be due and payable at the Office of the Director of Building and Planning, City Hall, Carlsbad, California, upon issuance of the building permit. The tax for a mobilehome space shall be paid prior to the issuance of the first permit for the construction of such space or if such construction is performed without a permit, at the time when construction is commenced. No permit shall be issued until the tax is paid. /// 2. 1 2 % u 4 5 6 7 e 9 10 11 12 9 t u 18 19 20 21 22 23 24 25 26 27 28 5.09.060 Refunds. If a permit for construction expires or if such permit is revoked and if within thirty days following the expiration or revocation date of the p work rmit the permittee files written application for a refund in the office of the City Clerk, there shall be a refund of the entire tax paid. There shall be no refund if any construction work has been performed nor shall there be any partial refund. In the event of a refund, it shall be unlawful for any person to proceed in any way with further construction without first applying for another building permit and paying the tax imposed by this chapter. If no refund is made and a permit expires after work has been performed, a new building permit shall be required and the tax imposed by this chapter shall be paid provided, however, a credit shall be given not to exceed the tax paid in connection with the expired permit. 5.09.070 Disposition of proceeds. Funds from this tax shall be placed in the General Fund and shall be available for general governmental purposes. Decisions on the expenditure of such funds shall be made by the City Council in the context of approval of the City's annual operating and capital improvements budget or at such other time as the Council may direct. 5.09.080 Exceptions. There is excepted from the tax imposed by this chapter, the following: (1) The construction of a building or structure or mobilehome space which is a replacement for a building or space 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 building being replaced were being newly constructed. If the tax imposed on the new building exceeds the amount of this exception, such excess shall be paid. mobilehome parks, such as a club house, swimming pool, or laundry facilities. accessory to an existing use such as fences, pools, patios and automobile garages. two-family residential structures provided the addition does not create a new dwelling unit or economy dwelling unit as defined by the uniform building code. (5) The City Council may grant an exception for a low cost housing project where the City Council finds such project consistent with the Housing Element of the General Plan and that such exception is necessary. In approving an exception for low cost housing the City Council may attach conditions, (2) Accessory buildings or structures in (3) Buildings or structures which are clearly (4) Additions to existing single-family or /// /// /// /// 3. 1 2 3 4 5 6 7 '8 9 10 11 12 2 19 20 21 22 23 24 25 26 27 28 including limitations on rent or income levels of tenants. If the City Council finds a project is not being operated as a low cost housing project in accordance with all applicable conditions, the tax, which would otherwise be imposed by this chapter, shall immediately become due and payable. 5.09.090 Exemptions. There is excluded from the tax (a) Any person when imposition of such tax upon that (b) The construction of any building by a nonprofit imposed by this chapter: person would be in violation of the Constitution and laws of the United States or the State of California. corporation exclusively for religious, educational, hospital or charitable purposes . Carlsbad, the United States or any department or agency thereof or by the State of California or any department, agency or political subdivision thereof. (c) The construction of any building by the City of 5.09.100 Construction prohibited, It shall be unlawful for any person to erect, construct, enlarge, alter, repair, move, improve, make, put together or convert any building or structure in the City, or attempt to do so, or cause the same to be done, without first paying the tax imposed by this chapter. 5.09.110 Tax liability; enforcement. The taxes imposed by this chapter are due from the person by or on behalf of whom a residential, industrial or commercial building or mobilehome space is constructed, whether such person is the owner or a lessee of the land upon which the construction is to occur. The Director of Building and Planning shall collect the tax due hereunder. The full amount due under this chapter shall constitute a debt to the City of Carlsbad. An action for the collection thereof may be commenced in the name of the City in any court having jurisdiction of the cause. The City Manager shall be responsible for the administration and enforcement of this chapter. His decisions may be appealed to the City Council whose decision shall be final. 5.09.120 Effective date. The taxes imposed by this Chapter shall be applicable with respect to building permits for construction activities, issued on or after December 21, 1982 provided any person constructing one or more dwelling units, or otherwise engaging in construction taxable hereunder, pursuant to a building permit applied for before March 21 , 1983 but not actually issued until on or after said date, shall not be liable for payment of said tax provided such person has obtained all other discretionary approvals required for the project, has had the application accepted as complete, paid the plan check fee, and who thereafter, in a timely manner, obtains the permit applied for and diligently pursues the project to completion. /// /// 4, 1 2 3 4 5 6 7 a 9 10 II >o t 0 18 19 20 21 22 23 24 25 26 27 28 SECTION 2: If any section, subsection, sentence, clause or phrase of this ordinance is for any reason held to be invalid or unconstitutional by the decision of a court of competetent jurisdiction, such decision shall not effect the validity of the remaining portions of the ordinance. The City Council of the City of Carlsbad hereby declares that it would have passed this ordinance, and each section, subsection, clause or phrase thereof,irrespective of the fact that any one or more other sections, subsections, clauses or phrases may be declared invalid or unconstitutional. SECTION 3: This ordinance, being an ordinance relating to taxes for usual and current expenses of the City, pursuant to Section 36937(d) of the Government Code shall take effect immediately upon its passage. days after its passage, this ordinance shall be published once in the Carlsbad Journal, a newspaper of general circulation printed and published in the City of Carlsbad. Before the expiration of fifteen INTRODUCED AND FIRST READ at a regular meeting of the Carlsbad City Council held on the 7th day of =per , 1982, and thereafter /// /// /// /// /// /// /// /// 5. 1 2 3 4 5 6 7 8 9 10 El 12 n V c V 18 19 20 21 22 23 24 25 26 27 28 * PASSED AND ADOPTED at a regular meeting of said City Council held on the 21st day of December , 1982 by the following vote, to wit: AYES: "xcil Eenbrs Casler, Lewis, Kulchin, Chick and Prescott NOES : mne ABSENT: None .. ATTEST : (Seal) 6.