Alameda Municipal Code § 3-62 Improvement Tax

This section shall be known as the "Improvement Tax Regulations of the City of Alameda."

(Ord. No. 2281 N.S.)

As used in this section:

Person shall mean and include every person, association, firm, corporation and business entity engaged in construction itself or through the services or agency of any employee, servant, agent or independent contractor.

Construction shall mean and include all improvements to real property which require building or plumbing permits other than repairs or remodeling valued at less than five thousand ($5000.00) dollars or demolition.

Cost is determined by the valuation schedule in the current Uniform Building Code for new work and by staff for remodeling work.

Development agreement includes only those agreements approved pursuant to Article VII of Chapter XXX of this Code.

Owner participation agreement shall mean and include only those agreements authorized by Sections 33339 and 33380 of the Health and Safety Code of the State of California.

(Ord. No. 2281 N.S.; Ord. No. 2628 N.S. § 1)

Every person doing construction work in the City shall pay a tax of one (1%) percent of the cost thereof prior to issuance of the building or plumbing permit therefor. The amount shall be set by City Council Resolution.

(Ord. No. 2281 N.S.; Ord. No. 2576 N.S. § 2)

All taxes collected hereunder shall be deposited in the General Tax Fund and may be used to defer any of the costs of municipal services generated by the development of property.

(Ord. No. 2281 N.S.)

Persons who have entered into a development agreement approved by the Council wherein that person agrees to contribute to any of the costs associated with development shall receive a credit against this tax as provided in the agreement.

(Ord. No. 2281 N.S.)

a. Persons who have entered into owner participation agreements approved by the Council, wherein such persons have agreed to pay for any of the cost associated with development not otherwise required by the subdivision regulations, shall be exempt from this tax unless provided otherwise by the agreement.

b. Persons who undertake the seismic strengthening of any unreinforced masonry building (URM building) identified as a potentially hazardous structure pursuant to Chapter XIII, Article XVIII of this Code are exempt from this tax whenever any one of the following situations exists:

1. A Building Permit is issued for the full seismic retrofit of the building in compliance with Appendix Chapter 1, of the Uniform Code for Building Conservation; or

2. A Building Permit is issued for the full seismic retrofit of the building in compliance with Appendix Chapter 1, of the Uniform Code for Building Conservation, and as part of the same construction project there are non-seismic alterations or additions to the building; or

3. Prior to October 1, 1997, a Building Permit is issued for the minimum life-safety retrofit of the building in compliance with Chapter XIII, Article XVIII, of this Code; or

4. Prior to October 1, 1997, a Building Permit is issued for the minimum life-safety retrofit of the building in compliance with Chapter 13, Article XVIII, of this Code, and as part of the same construction project there are other non-seismic alterations or additions to the building.

*c.

Persons who undertake construction on real property within the boundaries of the Naval Air Station pursuant to a lease with the Alameda Reuse and Redevelopment Authority are exempt from fifty (50%) percent of this tax provided that the application for a Building or Plumbing Permit for the work is approved and, in the judgment of the City's Building Official, substantial progress on the work authorized thereunder has occurred on or before December 31, 2000.

d. Work which is performed solely for the purpose of seismic upgrading of residential real property shall not be included in the definition of "construction" for purposes of assessing the Improvement Tax. All such work shall require a building permit and shall meet all requirements of the Uniform Building Code.

(Ord. No. 2281 N.S.; Ord. No. 2628 N.S. § 2; Ord. No. 2708 N.S. § 1; Ord. No. 2762 N.S. § 1)

*Editor's note—In recognition of the preemptive effect of existing federal jurisdiction, Section 1 of the ordinance codified in subsection 3-62.6(c) shall become effective upon acceptance by the State of California, pursuant to section 113 of the Government Code of the State, of retrocession of federal jurisdiction at the Naval Air Station Alameda.

a. The term construction shall not include that portion of any repair work required as a result of fire, war, or natural disaster.

b. The term construction shall not include repair work of/or reconstruction work identified and confirmed as defects the original construction and which is the subject of completed court litigation and is commenced within three (3) years of final settlement or judgement.

(Ord. No. 2361 N.S.; Ord. No. 2628 N.S. § 3)