Imperial Beach Municipal Code Ch. 3.20 Residential Construction Tax

A. It is the purpose of the City Council in adopting a residential construction tax to provide a more equitable distribution of the burden of financing parks, open spaces and public facilities and other capital improvements, the need for which is created by the increasing population of the City. It is intended that the residential construction tax shall be applicable to all new residential units and paid by the person constructing said units if said person has not dedicated parklands or paid fees in lieu thereof as a condition of approval of a subdivision map. The City Council declares that the fees required to be paid 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 to the population of the City has created an urgency in that there are insufficient funds available for the increased demand for capital items required to serve the increasing population of the City.

B. To further the purpose of the City Council, the residential construction tax shall be applicable to the conversion of apartment buildings or projects to private ownership of independent units at the same tax rate set forth in the residential construction tax schedule for multiple-family dwelling units. It is recognized that the conversion of apartment buildings or projects in multiple-family zones from single corporate or partnership ownership to condominium ownership or ownership pursuant to a subdivision of the property affords to purchasers of such condominiums or independent units a type of single-family ownership status with a greater projected population density than that which would be allowable in the single-family residential zones. Therefore, it is the intent of the Council to require the payment of a residential conversion tax if the residential construction tax was not paid at the time of the construction of the multiple-family dwelling unit or appropriate park-lands were not dedicated, or in lieu fees were not previously paid at the time of the subdivision of the property, in order to support the demands placed upon public facilities and requirements for improvement or recommendation of capital improvements as indicated hereinabove resulting from such conversion.

(Prior code § 8050; Ord. 296 § 1, Art. 1, 1972; Ord. 343 § 1, 1974)

For the purpose of this chapter, the following definitions shall apply:

"Dwelling unit"

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

"Person"

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

(Prior code § 8053; Ord. 296 § 1, Art. 4, 1972)

Every person constructing any dwelling unit or mobile home park in the City shall pay to the City the following fees:

A. The sum of $100.00 for each dwelling unit or apartment containing not more than one bedroom and the sum of $50.00 for each additional bedroom contained therein; provided, however, that in no event shall the total fees for any dwelling unit or apartment exceed the sum of $250.00;

B. For the purpose of this chapter, a mobile home is classified as a two-bedroom dwelling unit, and each new mobile home park pad shall be assessed $150.00.

(Prior code § 8051; Ord. 296 § 1, Art. 2, 1972; Ord. 430 § 14, 1978)

Such fees shall be due and payable upon application to the City for a building permit for the construction of any such dwelling unit or prior to the construction of any mobile home park pad. There shall, however, be a refund of such fees in the event that the building permit is not approved or is not used for such construction.

(Prior code § 8052; Ord. 296 § 1, Art. 3, 1972)

Said funds shall be used only for the purpose of acquiring, building, improving, expanding, equipping and maintaining City parks.

(Prior code § 8054; Ord. 296 § 1, Art. 5, 1972; Ord. 577 § 1, 1982)