Manhattan Beach Municipal Code Ch. 8.36 New Construction Tax

The City Council of the City of Manhattan Beach declares that the fees required to be paid hereby are assessed pursuant to the taxing power of the City of Manhattan Beach and solely for the purpose of producing revenue. The continued increase in the development of dwelling units in the City of Manhattan Beach with the attendant increase of population in the City has created an urgency in that there are insufficient funds available to meet the needs for services required by the increased population of the city.

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" 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, but shall not include additions to any existing structure or the reconstruction, repair, or rebuilding of any structure destroyed or damaged by fire, explosion, or act of God.

B. Person. The term "Person" includes each person, firm, or Corporation constructing a dwelling unit itself or through the services of any employee, agent, or independent contractor.

In addition to any other fee or fees prescribed in Title 9 of this Code, every person constructing any new dwelling unit in the City shall pay to the City the sum of $700.00 for each dwelling unit.

The fees imposed by this chapter shall be due and payable upon application to the City for a building permit issued on or after September 1, 1978, for the construction of any such dwelling unit provided, however, there shall be a refund of such fee in the event the building permit is not approved or is not used for such construction.

(§ 1, Ord. 1534, eff. June 20, 1978, as amended by § 1, Ord. 1537, eff. June 20, 1978)