Antioch Municipal Code Art. 14 Property Development Taxes

The Council finds that residential and commercial development in the city have caused an increase in population density which increases the need for public facilities for park and recreation purposes and that the fairest and most practical means of obtaining the moneys necessary therefor is to impose a property development tax upon residential and commercial construction or placement in the city.

('66 Code, § 9-4.1401) (Ord. 275-C-S, passed 3-11-75)

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

COMMERCIAL BUILDING. Any building or structure designed or intended to be occupied or used for business or commercial purposes.

COMMERCIAL UNIT. Any space in a building or structure designed or intended to be occupied or used for business or commercial purposes and shall include sleeping rooms in hotels or motels without kitchens or kitchen facilities.

MOBILE HOME PAD. A space or area designed or intended to be used as a place to locate or park a mobile home in a mobile home park as shown on the plans therefor as approved by the Commission.

RESIDENTIAL UNIT. A single-family dwelling, a mobile home, a dwelling unit in a duplex, apartment house, or dwelling group, or any other place designed for human occupancy which contains a kitchen.

('66 Code, § 9-4.1402) (Ord. 275-C-S, passed 3-11-75)

(A) Imposed. A tax is hereby imposed upon the construction or placement of each residential unit and the construction, placement, or expansion of each commercial unit or commercial building in the city.

(B) Rates. The rates of the tax imposed, which may be amended by resolution, are as follows:

(1) For each single-family dwelling unit, $125;

(2) For each dwelling unit in a duplex or mobile home park, $90;

(3) For each dwelling unit in a multiple-family structure, $75; and

(4) For each square foot of gross floor area in a commercial unit or commercial building, $0.02.

(C) Due dates. The amount of the tax due pursuant to the provisions of this article shall be determined at the time a building permit is sought for construction, and the tax shall be due and payable concurrently with the application for the building permit. If the tax is not paid on or before the date the permit is issued, the tax shall be delinquent. In the case of a mobile home park, the tax shall be determined and paid on the basis of one residential unit for each mobile home pad shown in the plans therefor at the time the plans are approved by the Commission.

(D) Delinquencies; penalties; interest. When the tax becomes delinquent, there shall be added a penalty of 7% which shall thereupon become payable in the same manner as the tax. The tax and penalty shall bear interest at the rate of 0.5% per month until paid.

('66 Code, § 9-4.1403) (Ord. 275-C-S, passed 3-11-75)

The tax imposed by the provisions of this article shall not apply to the following:

(A) The construction or placement of a residential unit which is a replacement equivalent in size for a residential unit on the same parcel of land which was destroyed or substantially damaged by fire, flood, wind, earthquake, or other acts of God;

(B) The construction of a building by a nonprofit corporation exclusively for religious, educational, hospital, or charitable purposes; and

(C) The construction of a building by a federal, state, or local government.

('66 Code, § 9-4.1404) (Ord. 275-C-S, passed 3-11-75)

The tax imposed by the provisions of this article shall be due from the person by or on behalf of whom a residential unit or building or a commercial unit or building is constructed, or placed, whether the person is the owner or a lessee of the land upon which the same is to occur. The Director of Community Development shall collect the tax and remit the tax to the Director of Financial Services. The full amount due pursuant to the provisions of this article shall be a debt to the city, and the city may bring any action it deems feasible for the collection of the tax.

('66 Code, § 9-4.1405) (Ord. 275-C-S, passed 3-11-75)

No person may commence construction or do any act which is subject to the tax imposed by the provisions of this article without first paying the required tax.

('66 Code, § 9-4.1406) (Ord. 275-C-S, passed 3-11-75) Penalty, see § 9-4.903

Any tax paid to the city pursuant to the provisions of this article for proposed construction which is not commenced shall be refunded upon the application of the taxpayer, and a showing to the satisfaction of the Director of Financial Services that the building or unit has not been constructed or placed or construction begun, and that the building permit or use permit issued therefor has been canceled or surrendered.

('66 Code, § 9-4.1407) (Ord. 275-C-S, passed 3-11-75)

The provisions of this article shall not be applicable to construction or placement on land for which there has been a dedication of land or the payment of a fee imposed pursuant to the provisions of Article 10 of this chapter.

('66 Code, § 9-4.1408) (Ord. 275-C-S, passed 3-11-75)