Lomita Municipal Code Ch. 4 Park and Recreation Facilities Tax

This tax shall be known as the park and recreation facilities tax. 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, expansion and maintenance of public park, playground and/or recreation facilities.

(Ord. No. 154, § 1, 8-20-73; Ord. No. 220, § 1, 6-21-76)

The city council of the City of Lomita hereby declares that the taxes required to be paid hereby are assessed pursuant to the taxing power of the City of Lomita and solely for the purpose of producing revenue. The continued increase in the development of dwelling units in the City of Lomita with the attendant increase in population of the city has created an urgent need for the planning, acquisition, improvement, expansion and maintenance 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.

(Ord. No. 154, § 2, 8-20-73; Ord. No. 220, § 2, 6-21-76)

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

(a) The term "dwelling unit" includes each single-family dwelling and each unit of an apartment, condominium, duplex or multiple-dwelling structure designed as a separate habitation for one or more persons, motel unit, trailer park space or mobile home site.

(b) 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.

(Ord. No. 154, § 3, 8-20-73)

The taxes imposed by this chapter shall be applicable to every new dwelling unit, whether created by new construction or by modification of existing structures, or by replacement of an existing structure, or by the relocation of a dwelling unit, hereinafter constructed in the City of Lomita.

(Ord. No. 154, § 4, 8-20-73; Ord. No. 220, § 3, 6-21-76)

Commencing on the effective date of this chapter (August 20, 1973), every person constructing, or causing to construct, any new dwelling unit in the City of Lomita for which a park and recreation facilities tax is required to be paid by this chapter shall pay to the city therefor the sum of three hundred dollars ($300.00) for each new dwelling unit.

(Ord. No. 154, § 5, 8-20-73; Ord. No. 220, § 4, 6-21-76)

(a) 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 new dwelling unit.

(b) 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.

(Ord. No. 154, § 6, 8-20-73)

Nothing in this chapter shall be construed as imposing a tax upon any person when imposition of such tax upon that person would be in violation of the Constitution of the United States or that of the State of California and its applicable statutes.

(Ord. No. 154, § 7, 8-20-73)