Earlier editions: 2026-09
Article II — ADMINISTRATION›Chapter 7 — TAXES
Port Hueneme Municipal Code Part D Development Tax
Port Hueneme Municipal Code · 2026-10 edition · updated 2026-10-04 · Port Hueneme
Cite as: Port Hueneme Municipal Code Part D · Text as of 2026-10-04
2750 - Development tax.¶
Every person constructing any new dwelling unit or mobile home space in the City shall pay to City the following fees:
A. The sum of Two Hundred and Fifty Dollars ($250.00) for each dwelling unit containing not more than one bedroom and the sum of One Hundred Dollars ($100.00) for each additional bedroom contained therein; provided, however, the total fees for any new dwelling unit shall not exceed the sum of Four Hundred and Fifty Dollars ($450.00).
B. The sum of One Hundred Dollars ($100.00) for each new mobile home space in a mobile home park.
Such fees shall be due and payable in the Department of Community Development of the City upon application to the City for a building permit for the construction of any such dwelling unit or any such mobile home space; 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.
2751 - Definitions.¶
A. Person—As used herein the term "person" includes every person, firm, corporation, partnership, association, or entity constructing a dwelling unit or mobile home space itself or through the services of any employee, agent, servant or contractor.
B. Dwelling Unit—As used herein the term "dwelling unit" includes each single family dwelling in each separate habitation unit of an apartment or duplex or multiple dwelling structure designated as a separate habitation for one or more persons although a part of the same building or structure.
C. Bedroom—As used herein the term "bedroom" shall include any room used as a bedroom, guest room, den, or other room intended to be used for sleeping purposes.
D. Mobile Home Space—As used herein the term "mobile home space" includes any space upon which the mobile home may be parked and connected to utilities commonly necessary for the habitation for that mobile home.
2752 - Exemptions.¶
Nothing in this Ordinance shall be deemed or construed to apply to any dwelling unit or mobile home space which shall be used exclusively for housing elderly persons or handicapped persons or persons whose gross income is such a category that those persons are designated under current federal standards as found in the Federal Housing Acts of 1937, 1949, 1950, 1954, 1956, 1959, 1961, 1964, 1968, 1969, 1970 to be eligible for low or moderate-income housing subsidy.
Any person claiming to construct housing which is entitled to an exemption under this Chapter shall file a sworn statement with the Director of Finance of the City stating the facts upon which the exemption is claimed and in the absence of such substantiated statement, such a person shall be liable for the payment of the taxes imposed by this Chapter. The Director of Finance, upon proper showing contained in the sworn statement and any investigation of said statement, shall issue an exemption to such person claiming exemption under this Section without payment to the City of the fees required by this Ordinance. The Director of Finance, after giving notice and a reasonable opportunity for hearing to the person holding an exemption under this Section, may revoke said exemption granted pursuant to the provisions of this Section upon evidence and proof that the holder of the exemption is not entitled to the exemption as provided herein.
2753 - Fees solely for revenue.¶
The City Council hereby declares that the fees required to be paid hereby are assessed pursuant to the taxing power of the City and are solely for the purpose of producing revenue. The continued increase in the development of dwelling units in the City with the intended increases to the population of the City has created an urgency in that there are insufficient funds available for the increased demand for capital items required to serve the increasing population of the City or for providing the necessary services.
To implement the foregoing declaration, the City Council hereby creates, pursuant to Section 53730 through 53737 of the California Government Code, a special capital outlay funds to be kept and held by the Director of Finance of the City in a special capital outlay fund as provided in Title V, Division 2, Article 4 of said Government Code, the funds of which are to be budgeted and expended by the Council for the purposes set forth in this Section only.
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