Lomita Municipal Code Ch. 5 New Construction Tax

The city council of the City of Lomita hereby declares that the taxes required to be paid hereunder 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 and commercial units in the City of Lomita with the attendant increase in population and traffic in the city has created an urgent need for the planning, improvement, and expansion of public facilities and services to serve the increasing population of the city and the means of providing additional revenues with which to finance such facilities and services.

(Ord. No. 464, § 1, 6-18-90)

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

(a) Dwelling unit: The term "dwelling unit" shall include each single-family dwelling, each unit in a duplex, each condominium in a condominium project, each apartment in an apartment house or apartment hotel, and each unit in a multiple-family dwelling structure designed and used as a separate habitation for one (1) or more persons; and, in addition, it shall include each unit in a motel or hotel.

(b) Person: The term "person" shall include each person, firm or corporation constructing a dwelling unit itself or through the services of any employee, agent or independent contractor.

(c) Trailer Space. The term "trailer space" shall include each space, area or building, in a trailer park or mobile home park or other place, designed or intended as a place to accommodate any mobile home, trailer, van, bus, or other vehicle or mobile structure, at a time when the same is being used as living or sleeping quarters for human beings.

(d) Commercial and Industrial Unit: The term "commercial and industrial unit" shall mean any structure or portion of a structure to be used for retail sales, wholesale, mail order, marketing, manufacturing, processing, assembly, or provision of services for hire and for any other nonresidential use permitted or conditionally permitted in the C-S-P, C-N, C-G, CPD, H, P, Commercial-Retail, Manufacturing-Commercial, and M-C zones. Each portion of a single structure which is to be separately rented, sold, or used shall constitute a single unit.

(Ord. No. 464, § 1, 6-18-90)

In addition to any other fee or fees as prescribed by the Lomita Municipal Code, every person constructing any new dwelling unit, or trailer space, as defined in section 7-5.02 herein, in the city shall pay the city the sum of one thousand dollars ($1,000.00) for each such new dwelling unit or trailer space. Every person constructing a new commercial or industrial unit, as defined in section 7-5.02 above, shall pay one thousand dollars ($1,000.00) for each such unit.

(Ord. No. 464, § 1, 6-18-90)

The tax imposed by this chapter shall be due and payable upon application to the city for a building permit for the construction of any such dwelling unit, trailer space, or commercial and industrial unit; provided, however, there shall be a refund of such tax in the event that the building permit is not approved or is not used for such construction.

(Ord. No. 464, § 1, 6-18-90)

There shall be exempted from the tax set forth in this chapter the construction of any dwelling unit or trailer space to be used exclusively for housing for elderly or handicapped persons which is owned and operated by foundations or corporations which, pursuant to the provisions of section 33396 of the California Health and Safety Code, are entitled to the welfare exemption provided for in section 4 of article 13 of the state constitution.

(Ord. No. 464, § 1, 6-18-90)

For any commercial or industrial unit there shall be a surcharge of one thousand dollars ($1,000.00) in addition to the tax imposed by section 7-5.03 for each five thousand (5,000) square feet or portion thereof over five thousand (5,000) square feet.

(Ord. No. 464, § 1, 6-18-90)

All of the sums collected pursuant to this chapter shall be deposited in the general fund of the City of Lomita. The tax imposed by this chapter shall be a general tax.

(Ord. No. 464, § 1, 6-18-90)