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HomeMy WebLinkAbout0668ORDINANCE NO. 668 (1976 Series) AN ORDINANCE OF THE CITY.OF SAN LUIS OBISPO AMENDING THE MUNICIPAL CODE BY ADDING ARTICLE II, CHAPTER 5, PART 3, DWELLING UNIT CONSTRUCTION TAX, TO THE MUNICIPAL CODE. BE IT ORDAINED by the Council of the City of San Luis Obispo as follows: SECTION 1. Article II, Chapter 5, Part 3, Sections 2575 through 2584 are hereby added to the Municipal Code. (See attachment for text.) SECTION 2. This Ordinance, together with the ayes and noes, shall be published once in full, at least three days prior to its final passage, in the Telegram- Tribune, a newspaper published and circulated in said City, and the same shall go into effect at the expiration of thirty days after its said final passage. INTRODUCED AND PASSED TO PRINT by the Council of the City of San Luis Obispo at a Regular Meeting thereof held on the 5th day of April, 1976, on motion of Mayor Schwartz, seconded by Councilman Graham, and on the following roll call vote: AYES: Councilmen Graham, Gurnee, Petterson and Mayor Schwartz NOES: Councilman Norris ABSENT: None Mayor ATTEST: 1 ARTICLE II - ADMINISTRATION Chapter 5 - Tax procedure Part 3 - D14ELLING UNIT CONSTRUCTION TAX SECTION 2575. Title 2576. Purpose 2577. Definitions 2578. Exemptions 2579. Imposition of Tax: Amount 2580. Tax: When Payable 2581. Place of Payment 2582. Refunds 2583. Credit 2584.. Park and Recreation Facilities Fund 1/77 20 -A ` ARTICLE II - ADMINISTRATION ' Chapter 5 - Tax Procedure Part 3.- Dwelling Unit Construction Tax. Ordinance No. 668 (1976 Series) SECTION "2575. Title. This tax shall be known as the "Dwelling Unit Construction Tax" of the City of San Luis Obispo. SECTION 2576. Purpose The Council of the City of San Luis Obispo finds that the continued in- crease in the development and construction of dwelling units in the City of San Luis Obispo has created an urgent need for the planning, acquisition, improvement, and expansion of public parks, playgrounds and other recreation facilities to serve the City's increasing population, and that there exists a need to find sources of revenues with which to finance in part these required additional public facilities. The Council of the City of San Luis Obispo hereby declares that the taxes required to be paid under this article are assessed pursuant to the taxing power of the City, are assessed solely for the purpose of producing revenue, and are.not enacted for regulatory purposes. SECTION 2577. Definitions. The following.words.land phrases whenever used in this article shall be construed as defined in this section: 1. The term "CITY" shall mean the City of San Luis Obispo, California. 2. The term "CONDOMINIUM" shall mean an estate in real property con- sisting of an undivided interest in common in a portion of a parcel of real property together with a separate interest in space in an apartment building on such real property. A condominium may include in addition a separate interest in other portions of such real property. 3. The term "CONSTRUCT" shall mean the putting together, assembling, erecting or altering of construction materials, components or modules into a structure, or portion of a structure, and includes reconstructing, enlarging or altering any structure. Construct also includes the moving and locating of a building, or portions thereof, onto a lot or parcel of land, and also includes the improvement of land as a. mobilehome park. 4. The term "DWELLING UNIT" shall mean a separate single family habitation structure or unit; the term includes: a. A single family dwelling; b. Each separate apartment or habitation unit comprising a multiple dwelling structure or condominium; and c. Each.space or pad designed and allocated to accommodate a mobilehome within a mobilehome park. 1/77 20 -B 5. The term "'" "'ILEHOME" shall i -(!an a vehicle signed and equipped for human hibitati. , including but not limited to avel trailers, camp cars, recreational vehicles, tent trailers, motor homes, etc. 6. The term "MOBILEHOME PARK'' shall mean any area or tract of land where one or more mobilehome lots are rented or leased or held out for rent or lease to accommodate mobilehomes used for human habitation. 7. The term "MOBILEHOME SPACE" shall mean any area or portion of a mobilehome park designated, designed, or used for the occupancy of one mobilehome on a temporary, semi - permanent, or permanent basis. 8. The term "PARK AND RECREATION FACILITIES" shall include, but is not limited to, land and interests in land, swimming pools, tennis and volleyball and basketball courts, baseball grounds, children's play areas, turf, sprinkler systems, community center buildings, recreation buildings, and other works, properties, structures and.facilities necessary or con- venient for public park, playground and recreation purposes; and also including any of above - described facilities constructed or installed within or upon any public school grounds where City is given a right to.use the same for public playground or recreation purposes. 9. The term "PERSON" shall mean any domestic or foreign corporation, firm, association, syndicate, joint stock company, partnership of any kind, joint venture, Massachusetts business or common law trust, society, club, or individual. SECTION 2578. Exemptions. The tax imposed under this article shall not apply to the following: 1. The City of San Luis Obispo, the United States or any agency or instrumentality thereof, the State of California or any county, city and county, district.or any political subdivision of the State of California, or any other governmental agency. 2. Construction of ,any building, intended and used exclusively to house the elderly or handicapped, which is constructed for and operated by a foundation, agency or entity which, pursuant to Article 13, Section lc of the State Constitution, has been granted a property tax exemption by the State Legislature. 3. Enlargement, remodeling and /or alteration of a building but only if the number of dwelling units therein is not increased. If the.number of dwelling units in the building is increased, then the tax imposed under this Article shall apply to such increased number of dwelling units. 4. Reconstruct=ion of a building which was damaged or destroyed by earthquake, fire, flood, or other cause over which the owner has no control (provided that compliance with any building code or other ordinance require- ment of the City of San Luis Obispo shall not be deemed a cause over which the owner has no control), but only if the number of dwelling units therein is not increased. If the number of dwelling units in the building is in= creased, then the tax imposed under this Article shall apply to such increased number of dwelling.units. 5. Replacement of any building on the same lot, if construction of the new building is commenced within 12 months from the date the previous building was substantially removed from the lot, but only if the number of dwelling units therein is not increased. If the number of dwelling units in the building is increased, then the tax imposed under this article shall apply to such increased number of dwelling units. 6. Any habitation unit within a structure designed, constructed, and used exclusively for transient occupancies as defined in Section 2551 of the Municipal Code, provided, however, the tax imposed under this Article shall apply to the conversion of an existing building, or part thereof, from a transient occupancy use to a dwelling unit. 7. Nothing in this Article shall be construed as imposing a tax upon. any person when imposition of such tax upon that person would be in violation of the Constitution of the United States or that of the State of California. SECTION 2579. Imposition of Tax: Amount. 1. There is.hereby imposed an excise tax upon every person who constructs, or causes to be constructed, any new dwelling unit or mobilehome space in the City of San Luis Obispo in which said person has an equity or title or other interest either as owner, lessee or otherwise. The tax imposed by this section shall be at the rate of ONE HUNDRED FIFTY DOLLARS ($150.00) per dwelling unit. a. The tax imposed by this section shall be imposed regardless of whether the new dwelling unit is created by new construction or by modification of existing structures, or by conversion from a different use. b. The tax imposed shall apply to new mobilehome park spaces regardless of whether they are part of a new mobilehome park or an addition to an existing park'. SECTION 2580. Tax: When Pavable. 1. Payment of the tax imposed by Section 2579 of this Article shall be made at the time of, and shall be a condition precedent to: a. The issuance of a building permit for the construction of any such dwelling unit; or b. The issuance of a construction permit for a mobilehome park; or C. The issuance of an occupancy permit for the conversion of an existing building from a transient occupancy use to a dwelling unit, where such conversion does not involve construction or modification of the building. 2. For all dwelling units, the tax imposed by this Article shall be in addition to the fee required to be paid as a condition to the issuance of any permit or other entitlement, and no permit or other entitlement shall be issued until the tax is paid. 3. Where taxes imposed by this Article have not previously been paid, any extension of time granted on a building permit shall, for the purposes of this article, be deemed the issuance of a new building permit and the taxes imposed by this article shall be paid prior to the granting of any such extension. SECTION 2581. Place of Payment. The tax imposed by this Article shall be paid to the Director of Finance at the Office of the Department of Finance of the City of San Luis Obispo in the City Hall. SECTION 2582. Relunds. A tax paid under this Article for the construction of a new dwelling. unit which is not built is refundable. A refund shall be made upon application of the taxpayer to the Director of Finance and upon taxpayer's showing that the construction of the new dwelling unit has not been commenced and the building permit issued therefor has expired, has been cancelled, or has been revoked. Application must be made within one (1) year from the cancellation, expiration, or revocation of the building permit. Provided, however, no refund shall be made when a dwelling unit is converted to a use other than as a dwelling unit, or when a dwelling unit is damaged or destroyed. In addition, no refund shall be made for mobilehome spaces upon final approval of the construction permit for a mobilehome. park. SECTION 2583. Credit. Where, as a condition of approval of a subdivision of land which includes the land whereon the new dwelling unit is to be constructed, a person required to pay the tax created by this Article has paid a fee or has dedicated land, or both, to the City of San Luis Obispo pursuant to the provisions of the San Luis Obispo Municipal Code, or has voluntarily paid such a sum or dedicated such land, or both, would have been required by such code, if applicable, said person shall be allowed as a credit against the tax the amount of the fee so paid or.the fair market value of the land so dedicated or a combination of both. As used herein the term "fair market value" shall mean the value of the particular land for which credit is claimed as established pursuant to Section 9100.3.12.6 of the San Luis Obispo Municipal Code. A credit shall be allowed where the fee has been paid or the land has been dedicated, or a combination of both has been provided to the City of San Luis Obispo by a prior owner of the land upon which the new dwelling unit is to be constructed. Provided, however, that in no'event shall the amount of credit exceed the amount of tax. SECTION 2584. Park and Recreation Facilities Fund. There is hereby established a Park and Recreation Facilities Fund. All of the sums collected pursuant to this Article shall be credited to said Park and Recreation Facilities Fund and together with any accumulations thereon shall be-used solely for the planning, acquisition, improvement or expansion of public park, playground, or other recreation facilities, or, for refunds due under Section 2582. FINALLY PASSED this 19th day of April 19 76 , by the following roll call vote: AYES: Councilmen Graham, Gurnee and Petterson NOES: Councilman Norris and Mayor Schwartz ABSENT: None ATTEST: 1 CLERK- J.H. Fitzpatrick