Chapter 3.94

ADDITIONAL TAX ON NEW CONSTRUCTION

For the purposes of this chapter, the definitions given in this section shall govern the meanings of the following words and phrases:

"Dwelling unit" includes each single-family dwelling and each habitation unit of an apartment duplex or multiple-dwelling structure designated as a separate place for habitation of a family as that term is defined in the Palm Springs zoning ordinance. "Dwelling unit" also includes each "guest room."

"Guest room" means, as the term is defined in the Palm Springs zoning ordinance, when such room is located in a structure other than a single-family dwelling and is designated for separate use by a family, and also means each bed in a dormitory as the latter is defined in said zoning ordinance.

"Person" includes every person, firm, or corporation engaging in construction activities itself or through the services of any employee, agent or independent contractor.

"Trailer space" means each space, area or building, in a trailer park or mobilehome park or other place, designed or intended as a place to accommodate any mobilehome, trailer, van, bus, or other vehicle or mobile structure, at a time when the same is being used as living or sleeping quarters for human beings.

(Ord. 956 § 2, 1973)

• (a) In addition to any other fee or fees prescribed in this title, every person constructing any new building or addition or trailer space in the city shall pay to the city a sum appropriately computed as follows:

  • (1) For each dwelling unit in a single-family, condominium, apartment duplex, or multiple-dwelling structure, or in a hotel or dormitory, forty cents per square foot of gross building area under roof, or five hundred fifty dollars per each dwelling unit, whichever is the greater total sum;

  • (2) For each trailer space, five hundred fifty dollars, with no additional sum for any directly accessory structure;

  • (3) For any other construction not falling within the definition of "dwelling unit" or "trailer space," or within subdivisions (1) or (2) of this subsection, forty cents per square foot of gross building area under roof.

• (b) Notwithstanding any of the foregoing provisions of this section, no fee shall be payable on account of construction of an addition to an existing single-family dwelling, which construction does not exceed three thousand five hundred fifty dollars in valuation.

• (Ord. 956 § 2, 1973; Ord. 1049 § 1, 1977; Ord. 1066 § 1, 1978; Ord. 1067 § 1, 1978; Ord. 1249 § 1, 1985)

Tax sums pursuant to Section 3.94.020 shall be due and payable upon application to the city for a

Downloaded from https://ecode360.com/PA4982 on 2026-07-07

City of Palm Springs, CA

REVENUE AND FINANCE

§ 3.94.030

§ 3.94.030

building permit for the construction of any such dwelling unit or building or addition; provided, however, that there shall be a refund of such fees in the event the building permit is not approved, or is not used, for such construction. Such refunds shall be processed upon receipt of a claim or demand therefor, all in accordance with Chapter 3.16. (Ord. 956 § 2, 1973)

Downloaded from https://ecode360.com/PA4982 on 2026-07-07

City of Palm Springs, CA

REVENUE AND FINANCE

§ 3.96.010

§ 3.96.040