Napa Municipal Code Ch. 3.24 Property Development Excise Tax

As used in this chapter:

"Commercial unit"

means any space in a building or structure designed or intended to be occupied or used for business or commercial purposes, including sleeping rooms in hotels and motels without kitchens or kitchen facilities.

"Industrial unit"

means any space in a building or structure designed or intended for manufacturing, processing, research, warehousing and similar uses.

"Mobile home park"

means any area where one or more lots or spaces are rented or held out for rent to be occupied by a house trailer, mobile home, camper or similar vehicle.

"Residential unit"

means a single-family dwelling, a dwelling unit in a duplex, apartment house or dwelling group and any other place designed for human occupancy which contains a kitchen and any space in a mobile home park designed or intended for a house trailer, mobile home, camper or similar vehicle.

(Rev. Code 1954 § 4700; O1685)

An excise tax is hereby imposed upon the construction and occupancy of each residential unit, commercial unit and industrial unit in the city.

(Rev. Code 1954 § 4701; O1685)

Commencing January 1, 1972, the rates of the excise tax imposed are as follows:

A. Residential: For each residential unit: $125.00;

B. Commercial: For each commercial building or commercial unit in a building, the amount of one cent per square foot of gross floor area including any area in a building designed for the parking of vehicles;

C. Industrial: For each industrial building or industrial unit in a building, the amount of one-half cent per square foot of gross floor area including any area in a building designed for the parking of vehicles.

(Rev. Code 1954 § 4701; O(1685) O1690; O2077)

The taxes imposed by this chapter are due from the person by or on behalf of whom a residential, commercial or industrial unit or building or mobile home park is constructed whether such person is the owner or a lessee of the land upon which the construction is to occur. The City Collector shall collect the tax and any penalty and interest due hereunder. The full amount due under this chapter shall constitute a debt to the city. An action for the collection thereof may be commenced in the name of the city in any court having jurisdiction of the cause.

(Rev. Code 1954 § 4720; O1685; O1690)

No person shall begin the construction of any residential, commercial or industrial unit or building or any mobile home park in the city without first having paid the tax and any penalty and interest due the city under this chapter.

(Rev. Code 1954 § 4721; O1685)

No occupancy permit shall be issued for, and no person shall occupy or offer for occupancy, any residential, commercial or industrial unit or building or any space in a mobile home park in the city unless the tax and any penalty and interest imposed upon the construction and occupancy thereof by this chapter have been paid.

(Rev. Code 1954 § 4722; O1685)

The amount of the tax due hereunder shall be determined at the time a building permit is sought for the construction of residential, commercial or industrial units or buildings or for the construction or reconstruction of any mobile home park and the full amount of said tax shall be due and payable concurrently with the application for such permit. If such tax is not fully paid on or before the date the permit is issued, the tax or the amount thereof not paid shall thereupon become delinquent.

(Rev. Code 1954 § 4701; O1685)

There shall be added to the tax for any unit or so much of said tax as becomes delinquent a penalty of 25% which shall thereupon become payable in the same manner as the tax. The tax and penalty shall bear interest at the rate of 58/100ths of one percent per month until paid.

(Rev. Code 1954 § 4701; O1685)

There is excepted from the tax imposed by this chapter the construction and occupancy of a residential, commercial or industrial unit which is a replacement for a unit being removed from the same lot or parcel of land, provided, however, that reconstruction is commenced within six months from date of issuance of demolition permit. The exemption shall equal but not exceed the tax which would be payable hereunder if the unit being replaced were being newly constructed.

(Rev. Code 1954 § 4703; O1685; O1690; O2340)

There is excluded from the tax imposed by this chapter the following:

A. The construction and occupancy of any building or unit by any bank including national banking associations;

B. The construction and occupancy of any building by an "insurer" as that term is defined in Chapter XIII, Section 14-4/5 of the State Constitution;

C. The construction and occupancy of any building by a nonprofit corporation exclusively for religious, educational, hospital or charitable purposes;

D. The construction and occupancy of any building by the United States or any department or agency thereof or by the state or any department, agency or political subdivision thereof.

(Rev. Code 1954 § 4704; O1685)

Any tax, penalty or interest paid to the city under this chapter for any building or unit of a building or mobile home park which is not constructed shall be refunded upon application of the taxpayer and a showing to the satisfaction of the Finance Director that said building or unit has not been constructed or construction commenced and that the building permit issued for said building or unit has been canceled or surrendered or otherwise does not authorize the construction of said building or unit.

(Rev. Code 1954 § 4705; O1685)

All proceeds from the tax, penalty and interest collected under this chapter shall be paid into an account entitled "reserve for special purposes—capital outlay" which account is hereby authorized. Said account shall be used only for the purpose of acquiring, building, improving, expanding and equipping city fire stations, municipal buildings and community parks as appropriated by action of the Council.

(Rev. Code 1954 § 4706; O1685; O2252)

The tax imposed by this chapter shall apply to the construction and occupancy of all residential, commercial and industrial units for which a building or construction permit is issued.

(Rev. Code 1954 § 4702; O1685)