Los Altos Municipal Code Ch. 3.24 Construction Tax

There is hereby imposed a tax on construction within the city, effective August 16, 1985.

(Prior code § 8-8.01)

For the purposes of this chapter, unless otherwise apparent from the context, certain words and phrases used in this chapter are defined as follows:

A.

"Construction" means to put together, assemble, erect, or alter any material into a structure, as defined in the Uniform Building Code, and the moving of any building onto a parcel. "Construction" also includes, without limitation, additions, expansions, accessory structures over six feet high, garages, and enclosed parking but shall not include surfacing, paving, or leveling at grade or structures to contain water.

B.

All other terms used in this chapter shall be as defined in the Uniform Building Code.

(Prior code § 8-8.02)

The tax imposed by this chapter shall be at a rate of thirty ($.30) cents per square foot of floor area for single and multifamily residential uses, and at the rate of fifty ($.50) cents per square foot of floor area for all other uses. Such rate may be amended from time to time to reflect inflation and other factors, by resolution of the city council. (Prior cocde § 8-8.03)

No tax shall be imposed for remodeling of existing buildings or structures, unless said construction is for a change of use or occupancy which results in substantial remodeling, nor upon repair of fire, flood, wind, earthquake or other damage caused by calamity or natural occurrences, except for the addition of new floor area. Public agencies are hereby exempted from this tax.

(Prior code § 8-8.04)

The tax imposed by this chapter shall be collected at the time a building permit is issued.

(Prior code § 8-8.05)

In the event construction subject to the tax imposed by this chapter is commenced without the payment of the tax, the amount thereof shall be doubled upon collection.

(Prior code § 8-8.06)

In the event an action is commenced by the city to collect the tax imposed by this chapter, enjoin construction, enforce this chapter, or defend any action challenging any aspect of such tax, a judgment in favor of the city shall include an award of reasonable attorneys' fees.

(Prior code § 8-8.07)

In the event a building permit is issued and construction is not commenced, seventy-five (75) percent of the amount of the tax paid shall be refunded, without interest, provided the applicant therefor files a written claim with the city planner within sixty (60) days following the expiration of the building permit.

(Prior code § 8-8.08)

All revenue generated by the tax imposed by this chapter is intended for the general governmental purposes of the city and shall be placed in the general fund of the city.

(Prior code § 8-8.09)

The city planner is hereby authorized to adopt regulations to carry out, interpret, or facilitate the operation of this chapter.

(Prior code § 8-8.10)

Any person aggrieved by any decision of the city planner pursuant to this chapter may appeal, in writing, to the city manager within fifteen (15) days after the issuance of such decision.

(Prior code § 8-8.11)

The city manager shall fix a time and place for hearing such appeals and shall give notice thereof in writing to the appellant by serving it personally or by depositing it in the United States mail, postage prepaid, addressed to the appellant at his last known address.

(Prior code § 8-8.12)

The city manager shall have the authority to determine all questions raised on such appeals. No determination so made by the city manager shall conflict with any substantive provision of this chapter. The decision of the city manager shall be final, subject to the provisions of Section 1094.5 of the Code of Civil Procedure of the state.

(Prior code § 8-8.13)