Article 5 — Park and Recreational Tax

The Council finds that the continued increase in the development and construction of dwelling units in the City has created an urgent need for the planning, acquisition, improvement, and expansion of public parks, playgrounds, and other recreation facilities to serve the City's increasing population and that there exists a need to find sources of revenues with which to finance, in part, these required additional public facilities. The Council hereby declares that the taxes required to be paid pursuant to the provisions of this article are assessed pursuant to the taxing powers of the City and are assessed solely for the purpose of producing revenue. (Part I, Ord. 463, eff. December 14, 1972)

As used in this article, "dwelling unit" shall mean a separate, single-family habitation structure or unit and shall include:

• (a) A single-family dwelling;

• (b) Each separate apartment or habitation unit comprising a multiple dwelling structure; and

• (c) Each space or pad designed and allocated to accommodate a mobile home within a mobile home park.

• (Part I, Ord. 463, eff. December 14, 1972)

The following shall not be considered dwelling units for the purpose of the tax provided for in this article:

• (a) Any habitation unit within a structure designed, constructed, and used exclusively for transient occupancies;

• (b) Any habitation unit, intended and used exclusively to house the elderly or handicapped, which is constructed for and operated by a foundation, agency, or entity which, pursuant to the provisions of Section 1c of Article 13 of the Constitution of the State, has been granted a property tax exemption by the State Legislature; and

• (c) A new dwelling which replaces a dwelling on the same lot or parcel if the construction of the new dwelling is commenced within 12 months after the date the previous dwelling was substantially removed from the lot and if the new dwelling contains the same number of dwelling units and bedrooms as the previous dwelling. If the new dwelling contains more bedrooms, or more units, or both, than the previous dwelling, then the new dwelling shall be considered a "dwelling unit" or "units," and a tax shall be payable thereon in accordance with the provisions of this article; provided, however, a credit against the tax imposed shall be given. The amount of the tax credit to be given shall be computed by taking the dwelling units and bedrooms of the previous dwelling and calculating the tax that would have been due thereon under the provisions of this article if a building permit was to be issued therefor on the same day the building permit for the new dwelling was actually issued. The tax credit shall be equal to the amount of the tax which would have been due on the previous

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City of Ojai, CA § 8-1.503

OJAI CODE

§ 8-1.508

dwelling.

(Part I, Ord. 463, eff. December 14, 1972)

As used in this article, "person" shall mean and include any person, firm, partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind.

(Part I, Ord. 463, eff. December 14, 1972)

Every person constructing a new dwelling unit in the City shall be taxed and shall pay to the City the following fees:

• (a) Seventy dollars for each dwelling unit and, if the dwelling contains more than one bedroom, $35 for each additional bedroom; and

• (b) One hundred dollars for each mobile home park pad.

The term "bedroom," as used in this article, shall include any room, such as a den, which is readily usable for sleeping.

(Part I, Ord. 463, eff. December 14, 1972, as amended by Part 1, Ord. 512, eff. January 8, 1976)

The payment of the tax imposed by the provisions of this article shall be made at the time of, and shall be a condition precedent to, the issuance of the building permit authorizing the construction of the dwelling unit. Where the taxes imposed by the provisions of this article have not previously been paid, any extension of time granted on a building permit shall, for the purposes of this article, be deemed the issuance of a new building permit, and the taxes imposed by the provisions of this article shall be paid prior to the granting of any such extension. (Part I, Ord. 463, eff. December 14, 1972)

If the use of a dwelling unit, which, when constructed, was not subject to the provisions of this article, is changed from a tax exempt use to a use which at the time of construction would have been taxable under the provisions of this article, such tax shall, on the date the new use is initiated, be due and payable. The tax in such instance shall be payable by the person making the conversion.

(Part I, Ord. 463, eff. December 14, 1972)

The taxes paid pursuant to the provisions of this article for the construction of a new dwelling unit which is not built shall be refundable. A refund shall be made upon the application of the taxpayer to the Finance Director and upon the showing of the taxpayer that the construction of the new dwelling unit has not been commenced, and the building permit issued therefor has expired or been cancelled. Applications for such refunds shall be made within one year after the

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City of Ojai, CA

FINANCE, REVENUE, AND TAXATION

§ 8-1.508

§ 8-1.509

cancellation or expiration of the building permit.

(Part I, Ord. 463, eff. December 14, 1972, as amended by § 6, Ord. 747, eff. October 26, 2000)

All funds collected pursuant to the provisions of this article shall be deposited in the Park and Recreational Fund and used only for the purposes for which such fund can be used. (Part I, Ord. 463, eff. December 14, 1972)

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City of Ojai, CA

FINANCE, REVENUE, AND TAXATION

§ 8-1.601

§ 8-1.602