Monte Sereno Municipal Code Ch. 3.08 Building, Construction Excise Tax

The purpose of this Chapter is to establish an excise tax on the construction of buildings in the City of Monte Sereno. This Chapter shall be known as the Construction Tax Ordinance of the City of Monte Sereno.

"Building" shall mean any structure intended for the shelter, housing or enclosure of any person, animal or chattel.

A. "Construct" shall mean the putting together, assembling, erection or altering of construction materials, components or modules into a structure, or portion of a structure, and includes reconstructing, enlarging or altering any structure. "Construct" also includes the moving and locating of a building, or portion thereof, onto a lot or parcel of land.

B. "Dwelling Unit" shall mean a building used exclusively for residential occupancy by one family, with facilities for living and the cooking and/or preparation of food.

C. "Floor Area" shall mean the area of the several floors of a building included within the surrounding exterior walls of a building or portion thereof, exclusive of vent shafts and courts. The floor area of a building, or portion thereof, not provided with surrounding exterior walls shall be the usable area under the horizontal projection of the roof or floor above.

D. "Person" shall mean any domestic or foreign corporation, firm, association, syndicate, joint stock company, partnership of any kind, joint venture, club, business, trust of any sort, society or individual.

E. "Structure" shall mean anything constructed which is supported directly or indirectly on the ground (at, above, or below the surface of the ground).

An excise tax is hereby imposed upon every person who constructs, or causes to be constructed, any building or portion thereof in the City of Monte Sereno, in which said person has an equity or title or other interest either as an owner, lessee or otherwise.

The rate of the tax imposed is hereby set and established at the sum of fifteen (15) cents per square foot of the floor area of any building or structure. Said tax rate may hereafter, from time to time, be modified or changed by resolution of the City Council,any such resolution to be published in the same manner and within the same time limits as ordinances are required by law to be published.

The amount of tax imposed for the construction of any building, or portion thereof, shall be due and payable at the time a building permit is issued to construct the same, provided, that there shall be a refund of the tax in the event the permit expires or is revoked before the facilities for which it is issued are constructed or installed.

The tax imposed under this Chapter shall be paid to the City of Monte Sereno.

Circumstances under which a full or partial payment of the excise tax shall be exempted are listed as follows:

1. The construction of a residential unit of the same square footage which is a replacement for a unit destroyed by fire or other natural disaster on the same lot or parcel.

2. The construction of an addition to an existing dwelling unit that does not exceed 500 square feet, provided that the addition does not result in the creation of an additional dwelling unit.

3. Construction by the City of Monte Sereno, the United States or any agency or instrumentality thereof, the State of California or any county, City and County, District or any political subdivision of the State of California, or any other governmental agency.

4. Reconstruction of a building which was damaged or destroyed by earthquake, fire, flood or other cause over which the owner had no control (provided that compliance with any Building Code or other ordinance requirement of the City of Monte Sereno or of any other applicable law shall not be deemed a cause over which the owner has no control), but only if the number of dwelling units in the building is not increased.

All of the construction taxes collected pursuant to the provisions of this Chapter shall be placed in the General Fund, and shall from time to time be budgeted for use for the usual and current expenses of the City and/or for capital improvements, and/or for such other legal uses and purposes as from time to time is deemed necessary or advisable by the City Council.