Corning Municipal Code Ch. 3.32 Residential Construction Tax

The city council declares a tax on the construction of mobile home lots and residential dwelling units in the city for the purpose of producing revenue. Funds derived from this residential construction tax shall be expended for acquisition, improvement and expansion of public parks, playgrounds and recreational facilities in the city.

(Ord. 320 §1, 1970).

As used in this chapter, the following words and phrases have the meanings set forth in this section:

A. "Bedroom" means any room within a residential dwelling unit which is designed to be used for sleeping purposes and contains a closet of sufficient size to hold clothing. One living room with entry closet shall not be considered a "bedroom" in each residential dwelling unit other than a studio or efficiency apartment.

B. "Family" means any one or more persons, occupying a premises and living as a single housekeeping unit, as distinguished from a group occupying a hotel, club, fraternity or sorority house.

C. "Mobile home" means a vehicle designed and equipped for human habitation and for being drawn by a motor vehicle.

D. "Mobile home lot" means any area designed, designated, or usable for the occupancy of one mobile home on a temporary, semipermanent, or permanent basis.

E. "Mobile home park" means any area or tract of land established by permit under Part 2.1 of Division 13 of the Health and Safety Code of California, containing one or more mobile home lots. "Mobile home park," as used in this chapter does not include a "recreational trailer park," "temporary trailer park," or "travel trailer park," as those terms are defined in Part 2.1 of Division 13 of the Health and Safety Code.

F. "Person" includes any domestic or foreign corporation, firm, association, syndicate, joint stock company, partnership of any kind, joint venture, club, Massachusetts, business or common law trust, society, or individual.

G. "Residential dwelling unit" means a building or portion of a building planned, designed, or usable as a residence for one family only, living independently of other families or persons, and having its own bathroom and housekeeping facilities included in such unit; for example, a one-family dwelling, each unit of a two-family, three-family and four-family dwelling, each apartment in an apartment house, and each unit of a condominium or townhouse.

(Ord. 320 §2, 1978).

A. A residential construction tax is imposed on the privilege of constructing in the city any mobile home lot or residential dwelling unit; and every person who applies for a permit to construct any residential dwelling unit in the city and every person to whom a permit to construct any residential dwelling unit or install electrical and plumbing equipment to service a mobile home lot in a mobile home park in the city is issued shall pay to the city such tax at the following rates follows:

1. The sum of two hundred dollars for each mobile home lot constructed in a mobile home park;

2. The sum of two hundred dollars for each residential dwelling unit containing one bedroom;

3. The additional sum of one hundred dollars per bedroom beyond the first bedroom in any residential dwelling unit.

B. The fees imposed by this section shall not be required for a permit which authorizes the repair, maintenance or renovation of an existing dwelling unit within a building or an existing mobile home lot within a building or an existing mobile home lot within a mobile home park.

C. The fees imposed by this section shall apply when a permit authorizes 'the construction of additional residential dwelling units within an existing structure or additional mobile home lots within an existing mobile home park, such fees to be computed on the basis of the new residential dwelling units or mobile home lots being added to the existing building or mobile home park.

(Ord. 512, 1991; Ord. 320 §3, 1978).

The tax imposed by this chapter shall not apply to any permit referred to in Section 3.32.030 of this chapter, if substantially complete plans for the construction project for which such permit was sought were submitted to the building department division for review and approval prior to May 1, 1978, and such permit was issued within sixty days of the date upon which plans were approved by the building department.

(Ord. 320 §8, 1978).

The residential construction tax herein required to be paid shall be due and payable upon issuance by the city of a building permit for the construction of any residential dwelling unit, or upon issuance by the city or other appropriate governmental agency of a permit to construct and install electrical and plumbing equipment to service a mobile home lot in a mobile home park; provided, however, that there shall be a refund of such tax to the person who paid such tax in the event that the building permit or permit to construct and install electrical and plumbing equipment to service a mobile home lot in a mobile home park expires within the meaning of Section 302 (d) of the Uniform Building Code, 1976 Edition, and within thirty days following the date of such expiration written application for such refund is made by the person who paid such tax setting forth in full the facts showing that such permit has expired.

(Ord. 320 §4, 1978).

The residential construction tax shall be paid to the city treasurer or his authorized agent at the office of the city treasurer.

(Ord. 320 §5, 1978).

A. A recreational development fund is created and established for the city. Residential construction taxes collected pursuant to this chapter for a dwelling unit or mobile home lot shall be deposited in the recreational development fund.

B. In those cases where residential construction taxes are collected as the result of the development of subdivisions, apartment complexes, or mobile home parks, the funds thus collected shall, in so far as practical, be expended so as to benefit the residents of such subdivisions, apartment complexes, or mobile home parks, but the city council shall have discretion as to where any such funds shall be expended.

C. Taxes collected pursuant to this chapter shall be used and expended solely for the acquisition, improvement and expansion of the public parks, playgrounds and recreational facilities within the city. Such taxes may also be used for the development of recreational areas and facilities on public school grounds which provide a desirable recreational site and immediate access to the public from a public street.

D. It shall be the general policy of the city to expend the recreational development funds within the city in accordance with priorities duly established by the city council and in accordance with the recreation and park element of the general plan for the city.

(Ord. 320 §6, 1978).

A. In lieu of the payment of all or some portion of the residential construction tax, the city council may grant credit for land and improvements which are dedicated in fee to public recreation and park purposes and accepted by the city subsequent to May 1, 1978. Dedicated land to be eligible for the credit must be certified by the planning commission as meeting the requirements of the recreation and park element of the master plan of the city. The amount of dedicated land eligible for the credit, the amount of the credit to be given under this section, and the terms and conditions of the credit, if any, between the city and the dedicator shall be determined by mutual agreement.

B. The city council may grant credit for public improvement assessments which have been liened subsequent to May 1, 1978, for public recreation and park purposes against all or some portion of the residential construction tax. The amount of credit to be given and the terms and conditions of the credit, if any, shall be determined by mutual agreement between the city and the assessee.

(Ord. 320 §7, 1978).