Modesto Municipal Code Art. 7 Park and Recreation Facilities Tax

This tax shall be known as the "Park and Recreation Facilities Tax of the City of Modesto."

(Added by Ord. 687-C.S., effective 1-1-65)

The Council of the City of Modesto hereby declares that the taxes required to be paid hereby are assessed pursuant to the taxing power of the City of Modesto and solely for the purpose of producing revenue. The continued increase in the development of dwelling units and mobile home spaces in the City of Modesto with the attendant increase in the population of the City has created an urgent need for the planning, acquisition, improvement and expansion 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. 687-C.S., amended by Ord. 952-C.S., effective 4-2-69)

Except where the context otherwise requires, the definitions given in this section govern the construction of this article.

(a) The term "person" includes every person, firm, or corporation constructing a dwelling unit or mobile home space itself or through the services of any employee, agent or independent contractor.

(b) The term "dwelling unit" includes each single-family dwelling and each unit of an apartment, duplex, or multiple-dwelling structure designed as a separate habitation for one (1) or more persons.

(c) The term "mobile home space" includes each space in a mobile home park designed to be used for parking a mobile home on a temporary, semipermanent or permanent basis.

(Ord. 687-C.S., amended by Ord. 952-C.S., effective 4-2-69)

The taxes imposed by this article shall be applicable to every dwelling unit or mobile home space constructed in the City of Modesto, except the following:

(a) Every dwelling unit or mobile home space constructed on a lot of record created by a subdivision of land, the final map of which subdivision was filed on or before March 9, 1964.

(b) Every dwelling unit or mobile home space constructed on a lot of record created by a subdivision of land for which the City of Modesto, entered into an agreement between March 9, 1964, and January 1, 1965, relating to the payment of park fees or taxes for said subdivision.

(Ord. 687-C.S., amended by Ord. 952-C.S., effective 4-2-69)

Every person constructing any dwelling unit or mobile home space in the City of Modesto, for which a Park and Recreation Facilities Tax is required to be paid by Section 8-2.704 of this article, shall pay to the City the following taxes:

(a) The sum of fifteen dollars ($15.00) for each dwelling unit containing not more than one (1) bedroom and the sum of five dollars ($5.00) for each additional bedroom contained therein; provided, however, that in no event shall the total tax for any dwelling unit exceed the sum of thirty dollars ($30.00).

(b) The sum of twenty dollars ($20.00) for each mobile home space.

(Ord. 687-C.S., amended by Ord. 952-C.S., effective 4-2-69)

The taxes imposed by Section 8-2.705 of this article shall be due and payable upon application to the City for a building permit for the construction of any such dwelling unit or mobile home space; 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. 687-C.S., amended by Ord. 952-C.S., effective 4-2-69)

There is hereby established a Park and Recreation Facilities Fund. All of the sums collected pursuant to this article shall be deposited in said Park and Recreation Facilities Fund and shall be used solely for the acquisition, improvement and expansion of public park, playground and/or recreation facilities.

(Added by Ord. 687-C.S., effective 1-1-65)