Alhambra Municipal Code Ch. 5.06 New Construction Tax

The City Council hereby declares that the taxes required to be paid hereby are assessed pursuant to the taxing power of the city and solely for the purpose of producing revenue. The continued increase in the development of dwelling units in the city with the attendant increase in population in the city has created an urgent need for the planning, improvement, and expansion of public parks, play-grounds, and recreation facilities to serve the increasing population of the city and the means of providing additional revenues with which to finance such public facilities.

('86 Code, § 5.06.010) (Ord. 3564, passed - - )

For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.

DWELLING UNIT. Includes each single-family dwelling, each unit in a duplex, each condominium in a condominium project, each apartment in an apart-ment house or apartment hotel, and each unit in a multiple-family dwelling structure designed and used as a separate habitation for one or more persons; and, in addition, it shall include each unit in a motel or hotel.

PERSON. Includes each person, firm or corporation constructing a dwelling unit itself or through the services of any employee, agent or independent contractor.

TRAILER SPACE. Includes each space, area or building, in a trailer park or mobile home park or other place, designed or intended as a place to accommodate any mobile home, 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.

('86 Code, § 5.06.020) (Ord. 3564, passed - - )

In addition to any other fee or fees prescribed in Chapter 5.04, every person constructing any new dwelling unit, or trailer space, as defined in § 5.06.020 herein, in the city shall pay the city tax of $2,000 for the privilege of constructing each such new dwelling unit or trailer space.

('86 Code, § 5.06.030) (Ord. 3564, passed - - ; Am. Ord. 4129, passed - - ; Am. Ord. 4214, passed - - )

The tax imposed by this chapter shall be due and payable upon application to the city for a building permit for the construction of any such dwelling unit or trailer space; provided, however, there shall be a refund of such tax in the event the building permit is not approved, or is not used for such construction.

('86 Code, § 5.06.040) (Ord. 3564, passed - - )

There shall be exempted from the tax set forth in this chapter, the construction of any dwelling unit or trailer space to be used exclusively for housing for elderly or handicapped persons which is owned and operated by foundations or corporations which are nonprofit.

('86 Code, § 5.06.050) (Ord. 3564, passed - - )

All of the sums collected pursuant to this chapter shall be deposited in the general fund of the city. The tax imposed by this chapter shall be a general tax.

('86 Code, § 5.06.060) (Ord. 3564, passed - - ; Am. Ord. 4129, passed - - )