Fairfield Municipal Code Art. VI License Tax for Construction Dwelling Units

(a) As used herein, the term "person" includes every person, firm, or corporation constructing a dwelling unit itself, or through the services of an employee, agent, or independent contractor.

(b) As used herein, the term "dwelling unit" includes each single-family dwelling, mobile home or trailer and each unit of an apartment, duplex or multiple dwelling structure designed as a separate habitation for one or more persons.

(Ord. No. 64-6, § 3; Ord. No. 69-10, § 3)

All the sums collected pursuant to this article shall be deposited in the Bedroom Tax Fund and shall be used solely for the acquisition, improvement, repair and expansion of public parks, playground or recreation facilities for the use by occupants of such dwelling unit.

(Ord. No. 72-27, § 1)

Every person constructing any dwelling unit in the city shall pay to the city the following tax: The sum of five hundred ten dollars for each dwelling unit containing not more than one bedroom, and the sum of one hundred sixty dollars for each additional bedroom contained therein.

For the purposes of this section, each new mobile home park pad shall be considered as a potential two-bedroom home and shall be assessed at six hundred seventy dollars. Such tax shall be paid prior to the issuance of a building permit by the authority enforcing the codes.

On March 1, 1979, and each March 1 thereafter, the dwelling unit charge shall increase to equal increases in construction costs as set forth by the Engineering News Record construction cost index. The twelve-month average for the previous year shall determine the percent of increase.

(Ord. No. 72-27, § 1; Ord. No. 78-29, § 2)

The city council hereby declares that the tax required to be paid hereby are assessed pursuant to the taxing power of the city and solely for the purpose of producing revenue. The continued increase in the development of dwelling units in the city with the attendant increase in the population of the city has created an urgency for the planning, acquisition, improvement, repair and expansion of public parks, playgrounds and recreation facilities to serve the increasing population of the city and urgency for additional revenues with which to finance such public facilities.

(Ord. No. 64-6, § 5)

The city does herewith, under the authority of Government Code § 37101, set the tax as aforesaid as a license tax on the business covered by this article. Such Government Code § 37101 being the general authority under which the city imposes licenses under chapter 10 of this code.

(Ord. No. 65-9, § 1; Ord. No. 95-12, § 3)