Hermosa Beach Municipal Code Ch. 3.20 Park and Recreation Facilities Tax

Contents:

3.20.010 Title for citation.

3.20.020 Purpose.

3.20.030 Definitions.

3.20.040 Taxes–application.

3.20.050 Taxes–amount.

3.20.060 Taxes–when payable.

3.20.070 Exemption from tax.

This tax shall be known as the park and recreation facilities fund. All of the sums collected pursuant to this chapter shall be deposited in said park and recreation facilities fund and shall be used solely for the acquisition, improvement, and expansion of public park, playground and/or recreation facilities. (Prior code § 30-35)

The City Council declares that the taxes 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 population of the city has created an urgent need for the planning, acquisition, improvement and expansion of public parks, playgrounds and recreation facilities to serve the increasing population of the city and the means of providing additional revenues with which to finance such public facilities. (Prior code § 30-37)

Except where the context otherwise requires, the definitions given in this section govern the construction of this chapter:

1. The term "dwelling unit" includes:

2. a single-family dwelling;

3. each unit of an apartment, common interest development, duplex or other multiple dwelling structure containing a kitchen and designed as a separate habitation for occupancy by one or more persons; and

4. each space in a mobilehome park. (Ord. 00-1199 §3, 01/11/00)

5. The term "person" includes every person, firm or corporation constructing a dwelling unit itself or through the services of any employee, agent or independent contractor. (Prior code § 30-38)

The taxes imposed by this chapter shall be applicable to every dwelling unit hereinafter constructed in the city. (Prior code § 30-39)

Every person constructing a new dwelling unit shall pay to the city an amount set by resolution of the city council, with the amount of the tax adjusted on an annual basis using the percentage increase in the cost of living as calculated by the United States Bureau of Labor Statistics for the Los Angeles-Anaheim-Riverside Standard Metropolitan Statistical Area for each new dwelling unit except when an existing, or previous single-family unit is replaced with another single-family unit. (Ord. 96-1155 § 33, 1996; prior code § 30-40)

1. The tax imposed by this chapter shall be due and payable at the time of the issuance of the building permit for the construction of any such dwelling unit.
2. Payment of the taxes imposed by this chapter shall be a condition precedent to the issuing by the city of a building permit for the construction of any such dwelling unit; provided, however, that there shall be a refund of such taxes in the event the building permit is not approved, or is not used, for such construction. (Prior code § 30-41)

1. Dwellings for Seniors and Disabled. Dwelling units dedicated for the exclusive occupancy of seniors or the disabled are exempt from the tax imposed by this chapter. (Ord. 00-1199 §4, 01/11/00)
2. Subdividers. When there is a dedication of land, or an in-lieu fee paid pursuant to Chapter 16.12, the park and recreation facilities tax shall be waived. (Prior code § 30-42)