Part 9.5 — PARK AND RECREATIONAL FACILITIES

The tax levied by this Part shall be deposited in the Park and Recreational Facilities Fund and shall be used for the acquisition, improvement or maintenance of public parks or playgrounds.

A tax is hereby levied on the construction of each new dwelling unit in an amount as established by a resolution of the City Council.

Every person constructing a new dwelling unit shall pay the tax imposed by this Part at the time of the issuance of a building permit for the construction of any such dwelling unit; payment of the tax shall be a condition precedent to the issuance by the City of a building permit.

Dwelling Unit shall mean one or more rooms designed for occupancy by one family; the term includes a single family dwelling and each separate unit in a duplex, apartment house, multiple family dwelling or condominium.

Upon application of the taxpayer, there shall be a refund of the tax if the dwelling unit is not constructed and the building permit has been surrendered, cancelled or otherwise does not authorize the construction.

(Part 9.5 added to Chapter 6 of Article II by Ord. 1482 adopted 7-3-73; effective 7-3-73)