Mountain View Municipal Code Art. IV Construction Tax

It is the purpose and intent of the city council of the City of Mountain View in enacting this article that there be an excise tax imposed on the construction of buildings and mobile home lots in the City of Mountain View, which tax is imposed for the sole purpose of raising revenue for municipal purposes.

(Ord. No. 4.73, 3/12/73.)

This article may be cited as the construction tax ordinance of the City of Mountain View.

(Ord. No. 4.73, 3/12/73.)

Except where the context otherwise requires, the following definitions shall govern the construction of this article.

Building. As used in this article, "building" shall mean any structure having a roof constructed for the support, shelter or enclosure of persons, animals, chattels or property of any kind. A mobile home shall not be deemed a building.

Construct. As used in this article, "construct" shall mean the putting together, assembling, erecting 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, and also includes the improvement of land as a mobile home lot.

Dwelling, one-family. As used in this article, "one-family dwelling" shall mean a detached building of permanent character, placed in a permanent location, which is planned, designed or used as a residence for one (1) family only living independently of other families or persons.

Dwelling, two-family. As used in this article, "two-family dwelling" shall mean a building of permanent character placed in a permanent location, which is planned, designed or used for residential purposes, for two (2) families living independently of each other.

Dwelling, multiple. As used in this article, "multiple dwelling" shall mean a building of permanent character, placed in a permanent location, which is planned, designed or used for residential purposes for three (3) or more families living independently of each other.

Dwelling unit. As used in this article, "dwelling unit" shall mean a building, or portion of a building, planned or designed for use as a residence for one (1) family only, living independently of other families or persons, and having its own bathroom and housekeeping facilities included in said unit (e.g. one-family dwelling, each dwelling unit in a two-family dwelling, and each dwelling unit in a multiple dwelling).

Family. As used in this article, "family" shall mean one (1) or more persons occupying a premises and living as a single housekeeping unit, as distinguished from a group occupying a hotel, club, fraternity or sorority house.

Floor area. As used in this article, "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.

Mobile home. As used in this article, "mobile home" shall mean a vehicle designed and equipped for human habitation, including but not limited to travel trailers, camp cars, recreational vehicles, tent trailers, motor homes, and so forth.

Mobile home lot. As used in this article, "mobile home lot" shall mean any area or portion of a mobile home park designated, designed, or used for the occupancy of one (1) mobile home on a temporary, semipermanent, or permanent basis.

Mobile home park. As used in this article, "mobile home park" means any area or tract of land where one (1) or more mobile home lots are rented or leased or held out for rent or lease to accommodate mobile homes used for human habitation.

Person. As used in this article, "person" shall mean any domestic or foreign corporation, firm, association, syndicate, joint stock company, partnership of any kind, joint venture, club, Massachusetts business or common law trust, society or individual.

Residential dwelling unit. As used in this article, "residential dwelling unit" shall mean a building or a portion of a building planned, designed or used as a residence for one (1) family only living independently of other families or persons and having its own bathroom and housekeeping facilities included in said unit (for example, a one-family dwelling, each unit of a two-family dwelling, each unit of a multiple dwelling, each apartment in an apartment house). "Residential dwelling unit" shall include any such building or portion thereof the assembly, locating, erecting or altering of construction materials, components or modules for which must be authorized by a building permit.

Structure. As used in this article, "structure" shall mean anything constructed which is supported directly or indirectly on the ground (at, above, or below the surface of the ground).

(Ord. No. 4.73, 3/12/73.)

An excise tax, at the rates hereinafter set forth in this article, is hereby imposed upon every person who constructs, or causes to be constructed, any building, or portion thereof, or any mobile home lot, in the City of Mountain View, in which said person has an equity or title or other interest either as an owner, lessee or otherwise.

(Ord. No. 4.73, 3/12/73.)

The rates of the tax imposed under this article shall be fixed by resolution duly adopted by the city council. Said resolution shall be published in the same manner and within the same time as ordinances are required to be published.

(Ord. No. 4.73, 3/12/73.)

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, and the amount of tax imposed for the construction of any mobile home lot shall be due and payable at the time a permit is issued to construct and install electrical or plumbing equipment to service such mobile home lot (whichever permit is issued first); provided that there shall be a refund of the tax in the event the permit expired or is revoked before the facilities for which it is issued are constructed or installed.

(Ord. No. 4.73, 3/12/73.)

The tax imposed under this article shall be paid to the director of finance of the City of Mountain View or his authorized agent at the office of the finance department of the City of Mountain View.

(Ord. No. 4.73, 3/12/73.)

a. There are excepted from the tax imposed by this article the following:

1. The construction of a residential dwelling unit which is a replacement for a unit being removed from the same lot or parcel.

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

3. The construction of a residential dwelling unit or units on land for which and only to the extent that dedication of land and/or payment of a fee has been required and paid pursuant to Article V, Division 4 of Chapter 28 of this Code, which exemption shall be calculated as follows:

(i) When the exemption is based upon dedication of real property, the exemption shall be that portion of the sum of the market value as shown in the records of the county assessor of the County of Santa Clara of the real property so dedicated at the time of dedication, attributable to the lot or parcel upon which the construction taxable hereunder is proposed.

(ii) When the exemption is based on an in-lieu fee paid, the exemption shall be that portion of the sum of the in-lieu fee paid attributable to the lot or parcel upon which the construction taxable hereunder is proposed.

(iii) When the exemption is based upon a combination of dedication and in-lieu fee paid, the exemption shall be the sum of the values calculated under (i) and (ii) above.

In no case shall the exemption granted hereunder exceed the value of the land dedicated and/or in-lieu fee paid and attributable to the lot or parcel upon which the construction taxable hereunder is proposed, nor shall it, in any event, exceed the amount of the tax otherwise payable hereunder.

4. The City of Mountain View, 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.

5. Construction of off-street parking facilities planned or designed for use solely in conjunction with and for the benefit of residential dwelling units.

6. The following floor areas to the extent that they are planned or designed for use in conjunction with and for the benefit of any dwelling unit or mobile home lot, to wit: hallways, laundry rooms, storage areas, areas for heating, cooling, ventilating, maintenance and utility services equipment, rest room and shower room areas, patios, areas for recreation and recreation facilities.

7. 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 Mountain View 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 and the number of square feet in the building devoted to any use other than dwelling unit use is not increased. If the number of dwelling units in the building and/or the number of square feet in the building devoted to any use other than dwelling unit use is increased, then the tax imposed under this article shall apply to such increased number of dwelling and/or such increased floor area.

b. Nothing in this article shall be construed as imposing a tax upon any person when imposition of such tax upon that person would be in violation of the Constitution of the United States or that of the State of California.

(Ord. No. 4.73, 3/12/73.)

All of the construction taxes collected pursuant to the provisions of this article shall be placed in a fund which is hereby created and established for such purpose and which shall be known as the "Construction Tax and Real Property Conveyance Tax Fund." This fund shall be used and expended solely for the acquisition, improvement, maintenance, expansion or implementation of the capital improvement program of the City of Mountain View, including but not limited to public park, playground, cultural, educational, recreational, police, fire, sewer, storm drain, water system and street improvements and facilities of the City of Mountain View, and for operational and maintenance costs related to said capital improvements, including costs of servicing bonds issued in connection with said improvements.

(Ord. No. 4.73, 3/12/73.)