El Cajon Municipal Code Ch. 15.08 Dwelling Unit License Tax

No person shall construct any new dwelling unit in the city unless he shall have obtained, prior to issuance of a building permit, a license for construction of such unit and paid the tax as provided in Section 5.08.130 of the code.

(Prior code § 7-24; Ord. 2847 § 4, 1975)

Such tax shall be due and payable upon issuance of a building permit for the construction of any such dwelling unit, provided, however, that there shall be a refund of tax in the event the building is not constructed and applicant shall request refund in writing.

(Prior code § 7-25; Ord. 2847 § 4, 1975)

"Dwelling unit"

includes each single family dwelling unit, each separate habitation unit of an apartment, duplex or multi-dwelling structure designated as a separate habitation for one or more persons, although a part of the same building or structure, and each mobile home space.

"Person"

includes every person, firm or corporation constructing a new dwelling unit itself or through the services of any employee, agent or independent contractor.

(Prior code § 7-26; Ord. 2847 § 4, 1975)

The continued increase in the development of dwelling units in the city with the attendant increase to the population of the city has created an urgency in that there are insufficient funds available for the increased demand upon park and recreational facilities required to serve the increasing population of the city. In accordance with the 1970 census of population and housing for the city, the city council finds that the development of dwelling units in the city and the increase to the population of the city correspond as follows:

A. Single family dwelling units contain 3.7 persons per dwelling unit;

B. Duplexes contain 2.5 persons per dwelling unit;

C. Multiple family dwelling units contain 2.0 persons per dwelling unit;

D. Mobile homes contain 1.8 persons per dwelling unit.

(Prior code § 7-27; Ord. 2847 § 4, 1975)

The city council declares that the tax required to be paid is assessed pursuant to the taxing power of the city and solely for the purpose of producing revenue. The amount of tax to be paid as provided in Section 5.08.130 of the code is based upon the findings of the city council as set forth in Section 15.08.050 hereof.

(Prior code § 7-28; Ord. 2847 § 4, 1975)

All of the sums collected pursuant to Sections 15.08.020 through 15.08.060, inclusive, shall be deposited in the parks and recreation fund, and shall be expended solely for recreation purposes.

(Prior code § 7-29; Ord. 2847 § 4, 1975; Ord. 3045 § 1, 1977)

Any person, firm or corporation violating any of the provisions of this chapter shall be deemed guilty of a misdemeanor and is subject to the provisions of the general penalty clause as set forth in Section 1.24.010 of this code.

(Ord. 3930 § 2, 1986)