Redding Municipal Code Ch. 16.22 Construction Taxes

The city council declares that the fees required to be paid by this chapter are assessed pursuant to the taxing power of the city for the sole purpose of producing revenue. The continued increase in the development of land in the city with the attendant increase in the population of the city has created an urgent need for the planning, acquisition, improvement, and expansion of public facilities and services to serve the increasing population of the city and for the means with which to finance such planning, acquisition, improvement, and expansion of public facilities and services.

(Ord. 2246 § 2 (part), 1999)

As used in this chapter:

"Apartment house" means the same as "multiple dwelling."

"Boardinghouse or roominghouse" means a dwelling having only one kitchen and used for the purpose of providing meals or lodging or both meals and lodging for pay or compensation of any kind, computed by day, week or month, to persons other than the family occupying the dwelling.

"Condominium" means an estate in real property consisting of an undivided interest in common in a portion of a parcel of real property, together with a separate interest in space in a residential, industrial, or commercial building on such real property, such as an apartment, office, or store. A condominium may include in addition a separate interest in other portions of such real property.

"Dwelling" means any building, or portion thereof, which is used as the private residence or sleeping place of one or more human beings, but not including hotels, clubs, or boardinghouses or any institution such as an asylum, hospital, or jail where human beings are housed by reason of illness or under legal restraint.

Dwelling, Duplex. "Duplex dwelling" means a building containing not more than two kitchens designed exclusively for occupancy by two families living independently of each other, including all domestic employees of each family.

Dwelling, Multiple. "Multiple dwelling" means a building, or portion thereof, used and designed as a residence for three or more families living independently of each other and doing their own cooking in the building, including apartment houses, apartment hotels, and flats, but not including automobile courts.

Dwelling, Single-Family. "Single-family dwelling" means a building containing only one kitchen, designed for or used to house not more than one family, including all domestic employees of the family.

"Dwelling unit" means one or more rooms in a dwelling, apartment house or apartment hotel designed for occupancy by one family for living or sleeping purposes and having not more than one kitchen.

"Hotel or motel" means a building designed for occupancy as the more or less temporary abiding place of individuals who are lodged with or without meals, in which there are six or more guestrooms, and in which no provision is made for cooking in more than fifty percent of the individual rooms or suites.

"Mobile home" means a vehicle other than a motor vehicle designed or used for residential purposes, for carrying persons and property on its own structure, and for being drawn by a motor vehicle. Whenever a mobile home is located within the city outside the confines of a mobile home park, and it is occupied for residential purposes or commercial purposes, other than occupancy by a night watchman in connection with outdoor storage or mobile home lot sales for usage, for the purposes of this chapter a mobile home shall be considered the equivalent of a single-family dwelling unit or as nonresidential construction depending upon whether the occupancy is residential or commercial.

"Mobile home lot" means any area or portion of a mobile home park designated, designed, or used for the occupancy of one mobile home on a temporary, semipermanent, or permanent basis.

"Mobile home park" means any area or tract of land containing one or more mobile home lots.

"Planned development" means a real estate development combining individually owned lots or parcels and areas owned in common by the owners of the project's separately owned interests.

(Ord. 2246 § 2 (part), 1999)

A. The construction tax is intended to apply to the living area of all new residential construction and to all residential reconstruction, alterations, modifications, and additions that create additional dwelling units.

B. The construction tax is intended to apply to the building area of all new nonresidential construction and to additional building area due to reconstruction, alterations, modifications, and additions in nonresidential buildings.

(Ord. 2246 § 2 (part), 1999)

The construction tax required in this chapter to be paid shall be due and payable upon issuance of a building permit, or upon issuance of a permit to construct and install electrical and plumbing equipment to service a mobile home lot in a mobile home park; actual payment of such tax may be deferred until no later than the time of final inspection of the work permitted.

(Ord. 2246 § 2 (part), 1999)

The construction tax shall be paid to the city treasurer or her authorized agent at the office of the city treasurer in the city hall after the amount of tax has been computed by the building official by the city. The treasurer's receipt for such payment must be given to the building official of the city as a necessary prerequisite to issuance of a building permit.

(Ord. 2246 § 2 (part), 1999)

A construction tax is imposed on the privilege of constructing in the city any dwelling unit, any mobile home lot, any nonresidential construction, any alterations, modifications, reconstruction, or additions that result in additional dwelling units in residential construction, or any alterations, modifications, reconstruction or additions that result in additional production, sales area or storage capacity in existing nonresidential structures, and every person to whom a building permit is issued or a permit to construct and install electrical and plumbing equipment to service a mobile home park, or a permit to occupy a mobile home on a lot zoned for single-family mobile home occupancy, shall pay at the time of issuance of said permit such tax based and computed upon the following rates:

A. The aforesaid construction tax shall be composed of the following element and shall be computed in the following manner:

1. Electrical Service Element. An electrical service element connection charge based on the amperage size of each main switch in the construction or mobile home park as follows:

Nonresidential Main Switch for 120/208 or 120/240

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Where existing nonresidential services are rewired and the rewiring results in the installation of an additional main switch or an increase in the amperage of an existing main switch, the permittee shall pay the established fee for the total amperage of his or her main switches minus the capacity of his main switches prior to the rewiring for which the permit is issued.

When multiple meters are installed and the master main switch is also installed, the permit fee will be based on the individual meter main only.

(Ord. 2283 § 7 (part), 2001: Ord. 2246 § 2 (part), 2001)

The construction taxes collected pursuant to the provisions of this chapter shall be placed in a special fund for that element which is created and established for such purpose and shall be known by the name of the particular element plus the words "tax fund." Taxes collected pursuant to this chapter shall be used and expended solely for the planning, acquisition, improvement and expansion of facilities and services appropriate to the purposes of the fund in which each element of the construction taxes collected has been placed. Payment of principal or interest on any city bonds heretofore or hereafter issued for a purpose consistent with a particular element of this tax shall be a valid expenditure of taxes collected pursuant to this chapter.

(Ord. 2283 § 7 (part), 2001: Ord. 2246 § 2 (part), 1999)

Construction taxes paid between June 26, 1978, the effective date of the enactment of this chapter, and April 4, 1979, the effective date of the first amendment thereto, shall be refunded to the payor, to the extent that such taxes are in excess or inapplicable pursuant to the amendment to this chapter which became effective on the latter date.

(Ord. 2246 § 2 (part), 1999)