Corona Municipal Code Ch. 3.32 Dwelling Development Tax

The City Council finds that the continuing increase in population, growth and property development in the city has created an urgent need for additional funds to be used for the purposes of providing for public safety, public works and other municipal services. Thus, the intent of the City Council is that each builder of a residential structure to be constructed within the city shall, prior to such construction, pay a tax as described in this chapter. The payment of this tax is required and assessed pursuant to the taxing power of the city. The tax is solely for the purpose of producing revenue.

(`78 Code, § 3.32.010.) (Ord. 1467 § 6, 1977.)

(A) As used in this chapter, "person" means every person, firm, entity or corporation engaging in construction activities itself or through the services of any employee, agent or independent contractor.

(B) As used in this chapter, "residential structure" means each single-family dwelling and each unit of an apartment, duplex or multiple-dwelling structure designated as a separate place for habitation.

(`78 Code, § 3.32.020.) (Ord. 1476 § 1, 1977.)

In addition to any other fee prescribed by law, every person building a new residential structure shall pay to the city $960 per dwelling unit.

(`78 Code, § 3.32.030.) (Ord. 1593 § 1, 1981; Ord. 1467 § 5, 1977.)

Such tax shall be due and payable at the time a building permit is issued for the residential structure.

(`78 Code, § 3.32.040.) (Ord. 1593 § 2, 1981; Ord. 1467 § 1, 1977.)

Notwithstanding the provision of § 3.32.040, no such tax shall be payable for additions to residential structures.

(`78 Code, § 3.32.050.) (Ord. 1467 § 2, 1977.)

If the residential structure is designed to provide housing for senior citizens and handicapped persons and is sponsored or funded all or in part by the United States Department of Housing and Urban Development, the tax imposed by this chapter may be deferred by the City Council for good cause shown and for up to 18 months after the due date under § 3.32.040.

(`78 Code, § 3.32.060.) (Ord. 1593 § 3, 1981; Ord. 1467 § 3, 1977.)