Chino Municipal Code Ch. 3.36 Tax on New Construction

The city declares that the business license fees required to be paid hereby are assessed pursuant to the taxing power of the city and solely for the purpose of producing revenue for the general, usual and current expenses of the city and shall, upon collection, be paid into the general fund pursuant to law.

(Ord. 76-22 § 1, 1976.)

For the purpose of this chapter, the definitions given in this section shall govern the meanings of the following words and phrases:

A. "Dormitory" includes a building intended or used primarily for sleeping accommodations, where such building is related to an educational or public institution, including religious institutions and fraternities and sororities.

B. "Dwelling unit" includes each single-family dwelling and each habitable unit of a multiple-family dwelling structure designated as a separate place for habitation of a family as that term is defined in section 20.24.010 of this Code. A "second dwelling unit" or "guest room" is considered a separate "dwelling unit".

C. "Guest room", which means the same as "second dwelling unit", as defined in section 20.24.010 of this Code, is an attached or detached dwelling unit that is provided as an adjunct to an existing single-family dwelling unit and that includes complete, independent living facilities. Each bed in a dormitory is also considered a guest room.

D. "Person" includes every person, firm, or corporation engaging in construction activities itself or through the services of any employee, agent, or independent contractor.

E. "Trailer space" means each space, area or building, in a trailer park or mobile home park or other place, designated 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.

(Ord. 76-22 § 2(A), 1976.)

(Ord. No. 2010-05, §§ 3, 4, 2010.)

A. In addition to any other fee or fees prescribed in this title, every person constructing any new building or addition or trailer space in the city shall pay to the city a sum as stated in a resolution adopted by the city council.

B. Notwithstanding any of the foregoing provisions of this section, no fee shall be payable on account of construction of an addition or the remodeling to an existing dwelling or mobile home which construction does not create an additional unit and is under six hundred fifty square feet in size.

(Ord. 76-22 § 2(B), 1976.)

Tax sums pursuant to section 3.36.030 shall be due and payable upon application to the city for a building permit for the construction of any such dwelling unit or building or addition; provided, however, that there shall be a refund of such fees in the event the building permit is not approved, or is not used, for such construction. Such refunds shall be processed upon receipt of a claim or demand therefor.

(Ord. 76-22 § 2(C), 1976.)

The provisions of this chapter shall not be deemed or construed to require payment of a tax or construed to require payment of tax in connection with the main functional activities or related operations or business affairs of any religious, charitable, or eleemosynary institution or organization qualified for exemption under section 501 of the U.S. Internal Revenue Code or equivalent statute, and which activities, operations, or affairs are carried on wholly for religious or charitable purposes, and from which profit is not derived, either directly or indirectly, by any individual, firm or corporation; provided, however, that the foregoing rule or exemption shall be subject to the following limitations, qualifications and modifications:

A. The exemption set forth in this section shall not be deemed applicable with regard to any commercial-type revenue producing rental activity or other merchandising or business activities directly or indirectly operated on a regular basis by or on behalf of a religious or charitable institution or organization.

B. When activities otherwise exempt under the above basic rules are conducted for and on behalf of an exempt institution or organization, by a profit-making contractor or concessionaire or the like, then the exemption shall be applicable only with regard to the religious or charitable organization and shall not be applicable with regard to the activities, operations, or revenues received by the contractor or concessionaire or the like.

C. Notwithstanding Subsection B of this section, the additional fee for new construction shall be waived with regard to construction of buildings or additions for use by an exempt institution or organization directly in connection with its main functional religious or charitable operations, and which use is not in connection with commercial-type revenue producing activities, rentals, or operations on which fee exemption would be denied pursuant to Subsection A of this section.

D. Nothing in this chapter shall be deemed to exempt any person, organization, or association from complying with other provisions of this Code or any other law of regulation requiring a permit or other approval from the city council or any city department, board, commission, or other entity or public official to conduct any business or activity.

(Ord. 76-22 § 2(D), 1976.)