HomeMy WebLinkAbout1983-09-06; City Council; 6072; CMC 5.09.030 amend - New construction business license tax clarification1
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ORDINANCE NO. 6072
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY
OF CARLSBAD, CALIFORNIA AMENDING TITLE 5,
CHAPTER 5.09 OF THE CARLSBAD MUNICIPAL CODE
BY THE AMENDMENT OF SECTION 5.09.038 TO
CLARIFY THE CIRCUMSTANCES FOR IMPOSITION OF
THE BUSINESS LICENSE TAX ON NEW CONSTRUCTION.
The City Council of the City of Carlsbad, California
does ordain as follows:
SECTION 1: That Title 5, Chapter 5.09 of the Carlsbad
Municipal Code is amended by the amendment of Section 5.09.030
to read as follows:
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 by the Building Official pursuant to this Code for determining the building permit fee. In determining valuation the Building Official may use the valuation multipliers approved by the San Diego Chapter of the International Conference of Building Officials.
license tax fee of $1,500.00 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 the
Engineering News - Record Construction Cost Index.
structures or mobilehome parks, the license tax shall be
computed only on the valuation of additional dwelling units or
mobilehome spaces, if any, resulting from the alteration or
addition.
(d) For additions to structures, other than residential structures, the tax shall be calculated on the value of the addition only.
residential structures, the tax shall be calculated on the value
added by the alteration. The tax shall be imposed upon alterations only where the alteration changes the use potential for the structure, results in the ability to accommodate a more intense operation of the existing use, or results in making the structure suitable for occupancy or use pursuant to the building code.
b) The developer of a mobilehome park shall pay a
c) For the alteration of or addition to residential
(e) For the alteration of structures, other than
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SECTION 2: That the amendments made by section 1
of this ordinance are declarative of existing law and the
administrative interpretation of the existing law by the
Building Official.
administrative interpretation of the existing law.
The amendments are necessary to codify the
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 Calrsbad 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 16& day of Auqust
1983, and thereafter
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PASSED AND ADOPTED at a regular meeting of said City
Council held on the Gth day of Septexker , 1983 by the
following vote , to wit:
AYES:
NOES: None
ABSENT: None
Council Pf~s Casler, -is, Kulchin, Chick and Presmtt
ATTEST :
(SEAL)