Inglewood Municipal Code Art. 12 Nonresidential Construction Tax

This Article shall be known as the "Nonresidential Construction Tax."

The City Council herein declares that taxes required to be paid by this Article are assessed pursuant to the taxing power of the City of Inglewood, and are solely for the purpose of producing revenue to maintain current service levels.

Unless otherwise specified, the definitions set forth in this Section govern the construction of this Article.

"Alter" or "alteration"

is any change, addition, or modification in construction.

"Building"

is a structure, shelter, or enclosure but does not include a dwelling unit or addition or accessory structure thereto.

"Building existing"

is any building erected prior to the effective date of this Article, or one for which a legal building permit has been issued.

"Building official"

is the Superintendent of Building and Safety for the City, or his or her authorized deputy.

"City"

shall mean the City of Inglewood.

"Construction"

is to erect, enlarge, alter, repair, improve, make, put together, or move any building or structure, or cause the same to be done.

"Person"

includes any individual, firm, partnership, joint venture, association, corporation, estate, trust, business trust, receiver, syndicate, or any other group or combination acting as a unit.

"Structure"

is that which is built or constructed, an edifice or building of any kind but does not include a dwelling unit or addition or accessory structure thereto, or any piece of work artificially built up or composed of parts joined together in some definite manner.

"Value"

is the total value of all construction work for which a building permit is issued, as well as all finish work, painting, roofing, electrical, plumbing, heating, air conditioning, elevators, fire-extinguishing systems and any other permanent work or equipment.

(Ord. 2397 5-5-81)

(1) Construction Prohibited. It shall be unlawful for any person to erect, construct, enlarge, alter, repair, move, improve, make, put together, or convert any building or structure, as defined herein, in the City, or attempt to do so, or cause the same to be done, without first paying the tax imposed by this Article.

(2) Rate of Tax. A tax is hereby imposed upon every person who constructs or alters any building or structure excluding a dwelling unit or addition or accessory structure thereto in the City at the rate of one percent of the total value of all construction work for which the building official requires a permit pursuant to Chapter 11, Article 2 of this Code.

(3) Valuation. The determination of value or valuation under the provisions of this Article shall be made by the building official.

(4) Time of Payment. The tax imposed by this Article shall be paid to the building official in the form of remittances payable to the City of Inglewood at the time of the issuance of the building permit required for the proposed construction.

(5) Payment Required. The building official shall not issue a building permit to any person prior to the payment of the tax imposed by this Article.

(6) Exception; Painted Signs. The tax imposed by this Article shall not apply to the painting of a sign or the repainting of an existing sign regardless of whether or not a permit has been issued therefor, where such work does not result in structural changes being made thereto.

The tax imposed by this Article shall be refunded to the person who paid it in the event that the construction for which the tax was required to be paid is not started; provided, that in the event of such refund, it shall be unlawful for any person to proceed in any way with further construction without first applying for another building permit and paying the tax imposed by this Article.

The provisions of Section 9-124 above shall be subject to the requirements and limitations of Section 11-3(5) of this Code.

(Ord. 2256 6-22-76)

The construction of any structure which is exempt from property tax pursuant to Section 214 of the California Revenue and Taxation Code shall be exempt from the tax imposed by this Article.

(Ord. 2280 6-7-77)