Pomona Municipal Code Art. VII New Construction Tax

Footnotes:

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Cross reference— Buildings and building regulations, ch. 74.

For the purpose of carrying out the intent of this article, words, phrases and terms shall be deemed to have the meaning ascribed to them as shown in the city zoning ordinance.

(Code 1959, § 9-268; Ord. No. 2582, § 2 (part); Ord. No. 2644, § 3; Ord. No. 3505, § 1 (part))

Cross reference— Definitions generally, § 1-2.

All sums of money collected pursuant to this article shall be deposited in the general fund of the city.

(Code 1959, § 9-269; Ord. No. 2582, § 2 (part); Ord. No. 3505, § 1 (part))

It is declared that the taxes required to be paid by this article are assessed pursuant to the taxing power of the city and solely for the purposes of producing revenue.

(Code 1959, § 9-270; Ord. No. 2582, § 2 (part); Ord. No. 2644, § 4; Ord. No. 3505, § 1 (part))

Every person constructing any single-family dwelling, multiple-family dwelling, habitation unit or commercial or industrial building in the city shall pay the following percentages of the total valuation calculated for the project at the time the building permit for such development is obtained:

(1) Single-family residential, 1.0 percent.

(2) Multiple-family residential, 2.0 percent.

(3) Commercial, 1.0 percent.

(4) Industrial, 1.0 percent.

(Code 1959, § 9-266; Ord. No. 2582, § 2 (part); Ord. No. 2644, § 1; Ord. No. 3505, § 1 (part))

The tax imposed under this article shall be due and payable upon the obtaining of a building permit for such construction; provided, however, that there shall be a refund of such tax if the permit is not used for such construction or creation and the permit is cancelled.

(Code 1959, § 9-267; Ord. No. 2582, § 2 (part); Ord. No. 2644, § 2; Ord. No. 3505, § 1 (part))