Oxnard Municipal Code Art. IV Park Acquisition and Development Tax

(A) As used in this article, “dwelling unit” means a separate single-family habitation, structure or unit. The term includes:

(1) A single-family dwelling;

(2) Each separate apartment or habitation unit comprising a multiple-dwelling structure; and

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

(B) The term does not include:

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

(2) 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 Cal. Health and Safety Code, Section 33396, qualifies for welfare exemption in accordance with Article 13, Section lc of the California Constitution; or

(3) A single-family dwelling which replaces within six months a dwelling unit removed from the same lot or parcel as the new construction site.

(`64 Code, Sec. 16-50) (Ord. No. 1421)

(A) Every person constructing a new dwelling unit in the city is taxed and shall pay to the city the following fee for each new dwelling unit:

(1) One or less bedrooms, $150;

(2) Two bedrooms, $200; and

(3) Three or more bedrooms, $250.

(B) (1) Payment of the tax to the city shall be made at the time of, and shall be a condition precedent to, the issuance of a building permit authorizing construction of the dwelling unit.

(2) Payment of the tax to the city for any new dwelling unit situated within a mobile home park, for which a city building permit is not required, shall be made concurrently with payment of the mobile home park sewer connection fee and shall be a condition precedent to the issuance of an encroachment permit.

(C) If an extension of time is granted by the director of public works for the construction under building permit of a new dwelling unit, the building permit shall be deemed to have issued at the time the extension is granted, and the payment of an additional tax due hereunder shall be a condition precedent to the granting of such extension.

(D) If the use of a dwelling unit, which when constructed was exempted from tax under this article, is changed to a use which, at the time of construction, would have been taxable hereunder, the building permit therefor shall be deemed to have issued at the time the use of the dwelling unit was changed; and the tax imposed hereunder shall on that date be payable and shall be a condition precedent to the issuance of a certificate of occupancy therefor.

(`64 Code, Sec. 16-51) (Ord. No. 1421, 1448, 1696, 1949, 2031)

(A) The tax imposed and paid under this article for the construction of a new dwelling unit which is not built shall be refunded.

(B) Refund shall be made upon application of the taxpayer to the director of finance and upon a showing that the new dwelling unit has not been constructed, or construction commenced, and that the building permit issued therefor has been surrendered, canceled or otherwise does not authorize the construction.

(`64 Code, Sec. 16-52) (Ord. No. 1421)

(A) All revenues collected from the imposition of the tax imposed by this article shall be covered over into the park acquisition and development fund, which is established hereby in the department of finance.

(B) Disbursement and encumbrance of money in the fund shall be made solely for the refund of taxes imposed and paid hereunder and for the acquisition, development and improvement of park and recreational facilities to serve the municipal purposes of the city.

(`64 Code, Sec. 16-53) (Ord. No. 1421)