Atwater Municipal Code Ch. 3.20 Park and Recreation Facilities Taxes

The City Council declares that the taxes required to be paid by this chapter are assessed pursuant to the taxing power of the City and solely for the purpose of providing revenue. The continued increase in the development of dwelling units and mobile home space in the City, with the attendant increase in the population of the City, has created an urgent need for the planning, acquisition, improvement and expansion of public parks, playgrounds and recreational facilities to serve the increasing population of the City and the means of providing additional revenue with which to finance such public facilities which cannot be met by ordinary revenues of the City. The most practical and equitable method of collecting funds necessary for acquisition, improvement and development of park and recreational facilities is to impose an additional business license tax upon the business of the construction of residential units and buildings and mobile home parks in the City.

(Prior Code § 8-1.201)

The definitions given in this section govern the construction of this chapter;

A. "Dwelling unit" means each single-family dwelling and each unit of an apartment, duplex or multiple dwelling structure designed as a separate habitation for one or more persons.

B. "Mobile home" means a trailer coach as defined by Section 635 of the California Vehicle Code, used for human habitation.

C. "Mobile home space" means each space in a mobile home park designed to be used for parking a mobile home on either a temporary, semipermanent or permanent basis.

D. "Person" means any individual, firm or corporation constructing a dwelling unit or mobile home space, itself or through the services of an employee, agent or independent contractor.

(Prior Code § 8-1.202)

The taxes imposed by this chapter shall be applicable to every dwelling unit or mobile home space constructed in the City except every dwelling unit, the building permit for which was granted' prior to the effective date of this chapter, and every mobile home space, the site plan of which alas approved prior to the effective date of this chapter.

(Prior Code § 8-1.203)

Every person constructing any dwelling unit or mobile home space in the City for which a park and recreational facilities tax is required to be paid by Section 3.20.030 shall pay to the City the following taxes:

A. A sum to be determined as follows:

Multiply the market value of one acre of property to be improved (M) times 3. (M x 3 = Value [V]).

Divide number into Value (V/N) to determine tax per household.

Examples: Market value of one acre of property $20,000 × 3 = 60,000

1,000/average size of household, 2.5 = 400

$60,000/400 = $150 per unit.

B. In subdivisions of 50 parcels or more, the City in its discretion, may in lieu of the payment of a fee, require the dedication of up to three acres of suitable land for recreational purposes per 1,000 persons in such sub division based upon the average household size as disclosed by the most recent Federal census.

(Prior Code § 8-1.204; Ord. CS 524, 1983)

The taxes imposed by Section 3.20.040 shall be due and payable upon the application to the City for a building permit for the construction of any such dwelling unit or upon the application for site plan approval for any such mobile home space; provided, how ever, that there shall be a refund of such taxes in the event the building permit is not approved, or is not used for such construction.

(Prior Code § 8-1.205)

There is hereby created a parks and recreation facilities fund. All sums collected pursuant to this Article shall be deposited in said fund and shall be used solely for the acquisition, development, improvement and expansion of public park, play ground and recreation facilities and for the acquisition of parks maintenance equipment.

(Prior Code § 8-1.206; Ord. CS 443, 1980)

Fees of $100.00 per acre paid by subdividers under the provisions of former Section 10-2.519* shall be credited against the taxes imposed by Section 3.20.040. The credit shall be determined and applied in the following manner:

A. Each $100.00 paid by a subdivider shall be divided by the number of lots indicated on the final sub division map for the corresponding acre of land.

B. The resulting quotient shall be subtracted from the first tax imposed by Section 3.20.040 on a residential unit or units to be located on a given lot at the time such tax is paid.

C. An amount in excess of the quotient shall not be deducted from the required tax regardless of the number of residential units to be located on a given lot.

(Prior Code § 8-1.207)