Earlier editions: 2026-09
Del Mar Municipal Code Ch. 3.16 Construction Tax
Del Mar Municipal Code · 2026-10 edition · updated 2026-10-04 · Del Mar
Cite as: Del Mar Municipal Code Chapter 3.16 · Text as of 2026-10-04
3.16.010 - Taxable Event.¶
Every person who proposes construction within the City shall pay a tax at the rate of 35 cents per square foot of floor area of the proposed construction.
(Ord. No. 406)
3.16.020 - Exemption.¶
All properties that were zoned "interim" or "conservation study" and have subsequently been released from those categories and have been granted all of the required discretionary permits from the City for a specific project prior to January 1, 1975 are exempt from the provisions of this Chapter.
3.16.030 - Definitions.¶
As used in this Chapter, the term floor area shall be defined as that term is defined by this Code for purposes of zoning.
3.16.040 - Payment of Tax.¶
The tax imposed by this Chapter shall be due and payable upon final plan check by the City and before the release of such plans.
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