HomeMy WebLinkAbout1987-11-03; City Council; 6082; CMC 5.09.030(a)/120 amend - New construction license tax chg (3.5%)3
2
z
4
E c
E
7
E
S
1c
11
12
k 18
19
20
21
22
23
24
25
26
27
28
0
ORDINANCE NO. 6082
AN ORDINANCE OF THE CITY OF CARLSBAD, CALIFORNIA,
AMENDING TITLE 5, CHAPTER 5.09 OF THE CARLSBAD MUNICIPAL CODE BY THE AMENDMENT OF SECTIONS
5.09.030(a) AND 5.09.120 TO RATIFY THE EXISTING ~~- - 2.5% LICENSE TAX ON NEW CONSTRUCTION AND TO
INCREASE SAID-TAX TO 3.5%.
The People of the City of Carlsbad do ordain as
follows:
SECTION 1: That Title 5, Chapter 5.09 of the Carlsbad
Municipal Code is amended by the amendment of Sections
5.09.030(a) and 5.04.120 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 3.5 percent of the valuation of the building or
structure established pursuant to this code for determining the
building permit fee.
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 November 3, 1987,
provided any person constructing one or more dwelling units, or
otherwise engaging in construction taxable hereunder, pursuant to
a building permit applied for before July 28, 1987, but not actually issued until on or after the date, shall not be liable
for payment of the 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 obtains the permit applied €or within 180 days of the
date the application was accepted and diligently pursues the project to completion.
SECTION 2: The City Council may amend this ordinance
from time to time to add exceptions or adjust the rate or
application of tax or make such other changes as they determine
to be necessary provided, the rate of the tax to be imposed by
this ordinance shall not be increased.
SECTION 3: As a part of approving an increase in the
license tax from 2.5% to 3.5%, passage of this ordinance will
5 18
19
20
21
22
23
24
25
26
27
28
also ratify the collection of the 2.5 percent license tax on new
construction imposed by the City Council after August 1, 1985 and
prior to the effective date of Section 53727 of the California
Government Code in compliance with the requirements therefore
adopted by the People by their passage of Proposition 62 at the
November 4, 1986 General Election.
SECTION 4: 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. Before the expiration of fifteen
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.
PASSED, APPROVED AND ADOPTED by the People of the City
of Carlsbad at an election held on the 3rd day of November,
1987.
-\
ATTEST:
fh.z&/q-
ALETHA L. RAUTENKRANZ I CitJdClerk
Ordinance No. 6082 2.