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Earlier editions: 2026-09

Title 3 — BUSINESS AND LICENSE REGULATIONS›Chapter 2 — TAXES

Corcoran Municipal Code Art. C Residential Development Tax

Corcoran Municipal Code · 2026-10 edition · updated 2026-10-03 · Corcoran

Cite as: Corcoran Municipal Code Article C · Text as of 2026-10-03

3-2C-1: TITLE:

This tax shall be known as the RESIDENTIAL DEVELOPMENT TAX. (Ord. 319, 9-20-1976)

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3-2C-2: PURPOSE:

This Chapter is enacted pursuant to authority granted by sections 11510 and 11546 of the Business and Professions Code of the State of California. The parks and recreational facilities for which dedication of land and/or payment of fees is required by this Chapter are in accordance with the recreational element of the General Plan of the City adopted by the City on March 19, 1973. (Ord. 319, 9-20-1976)

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3-2C-3: DEFINITIONS; APPLICATION OF TERMS:

A. As used herein the term "person" includes every person, firm, or corporation constructing a dwelling unit itself, or through the services of any employee, agent, or independent contractors. (Ord. 319, 9-20-1976)

B. As used herein the term "dwelling unit" includes each single-family dwelling, each unit of an apartment, duplex or multiple-dwelling structure designed as a separate habitation for one or more persons and each space in a mobile home park. (Ord. 447 N.S., 12-7-1987)

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3-2C-4: FEES:

Every person constructing any dwelling unit in the City shall pay the City the following fees: the sum of forty dollars ($40.00) for each dwelling unit containing not more than one bedroom and the sum of ten dollars ($10.00) for each additional bedroom contained therein; provided, however, that in no event shall the total fees for any dwelling unit exceed the sum of seventy dollars ($70.00). Mobile home parks shall pay a fee of fifty dollars ($50.00) per space. (Ord. 447 N.S., 12-7-1987; 1996 Code)

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3-2C-5: FEES; WHEN PAYABLE:

Such fees shall be due and payable upon application to the City for a building permit for the construction of any such dwelling unit; 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. (Ord. 319, 9-20-1976)

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3-2C-6: CAPITAL OUTLAY RECREATION FUND:

There is hereby established a Capital Outlay Recreation Fund. All sums collected pursuant to this Chapter shall be deposited in said Capital Outlay Recreation Fund and shall be used solely for acquisition, improvement, and expansion of public park, playground, and/or recreation facilities. (Ord. 319, 9-20-1976)

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3-2C-7: TAX, NEED FOR:

The City Council hereby declares that the fees required to be paid hereby are assessed pursuant to the taxing power of the City and solely for the purpose of producing revenue. The continued increase of the public using public parks in the City has created an urgent need for the planning, acquisition, improvement and expansion of public parks, playgrounds, and recreation facilities to serve the increasing population of the City and the means of providing additional revenues with which to finance such public facilities. (Ord. 319, 9-20-1976)

Exceptions & meaning →

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