Chapter 3.40 — CONSTRUCTION LICENSE TAX

(1)

This chapter may be cited as the "Campbell Construction License Tax Ordinance."

(2)

The tax imposed under this chapter is solely for the purpose of raising revenue. This chapter is not enacted for regulatory purposes.

(Ord. 1707 § 1(part), 1988).

Except where the context otherwise requires, the definitions given in the following subsections shall govern the construction of this chapter.

(1)

"Building" means any structure having a roof constructed for support, shelter or enclosure of persons, animals, chattels or property of any kind. A mobile home shall not be deemed a building.

(2)

"Construct" means the putting together, assembling, erecting or altering of construction materials, components or modules into a structure, or portion of a structure, and includes the moving and location of a building, or portion thereof, onto a lot or parcel of land.

(3)

"Floor area" means the area of the several floors of a building included within the surrounding exterior walls of a building or portion thereof, exclusive of courts. The floor area of a building, or portion thereof, not provided with surrounding exterior walls shall be the usable area under the horizontal projection of the roof or floor above.

(4)

"Structure" is anything constructed which is supported directly or indirectly on the ground (at, above or below the surface of the ground).

(Ord. 1707 § 1(part), 1988).

The tax imposed under this chapter shall not apply to the following:

(1)

The city of Campbell, the United States, or any agency or instrumentality thereof, the state of California or any county, city and county, district, or any political subdivision of the state or any other governmental

agency.

(2)

Nothing in this chapter shall be construed as imposing a tax upon any person whom imposition of such tax upon that person would be in violation of the Constitution of the United States or that of the state of California.

(3)

Reconstruction of a building which was damaged or destroyed by earthquake, fire, flood or other cause over which the owner had no control (provided that compliance with any building code or other ordinance requirement of the city or any other applicable law shall not be deemed a cause over which the owner has no control), provided there are no additional square feet of floor area.

(4)

Owners of single-family dwellings and accessory buildings that conform to the permitted uses in an R-1 zoning district, regardless of the current zoning of the property, which is their principal place of residence.

(Ord. 1707 § 1(part), 1988).

A license tax is imposed upon every person who constructs, or causes to be constructed, any building in which said person has an equity or title or other interest, either as owner, lessee or otherwise.

(Ord. 1707 § 1(part), 1988).

(1)

The tax imposed by this chapter shall be at a rate of fifty cents per square foot for all buildings constructed.

(2)

The square foot cost of fifty cents is based on January, 1986 Building Valuation Data as published by the International Conference of Building Officials in Building Standards Magazine. The Building Department shall annually update the square foot cost when there is a ten percent change in the average of all buildings listed in the Building Valuation Data.

(Ord. 1707 § 1(part), 1988).

Taxes imposed under this chapter shall be paid to the city clerk of the city.

(Ord. 1707 § 1(part), 1988).

The amount of tax imposed for the construction of any building, or portion thereof, shall be due and payable at the time a building permit is issued to construct the same; provided, that there shall be a refund of the tax in the event the permit expires or is revoked before the facilities for which it is issued are constructed or installed. The tax may be reimposed when a new permit is applied for.

(Ord. 1707 § 1(part), 1988).

Whenever the amount of any tax has been overpaid, or paid more than once, or has been erroneously collected or received by the city under this chapter, it may be refunded to the person who paid the tax as set forth in this section; provided, that a written claim therefor stating under penalty of perjury the specific grounds upon which the claim is founded is filed with the building official within one year of the date of payment. No refund shall be made unless the building official is satisfied that the claimant is entitled to the refund.

(Ord. 1707 § 1(part), 1988).

All of the construction taxes collected pursuant to the provisions of this chapter shall be placed in the general fund of the city to be used for the usual and current expenses of the city.

(Ord. 1707 § 1(part), 1988).