El Cerrito Municipal Code Ch. 4.36 Construction Tax

Every person constructing or adding to any commercial or residential structure in the city shall pay to the city a tax on such construction according to the following rate:

One-half of one percent of permit value.

Refund of Tax. In the event the building permit for construction covered by this section of the code is not approved, is canceled, or is otherwise terminated prior to construction, the tax paid under this section shall be refundable to the applicant.

(Ord. 88-5 (part), 1988.)