Redondo Beach Municipal Code Ch. 6 Park and Recreation Facilities Tax

Note: Chapter 6 entitled "Cigarette Tax", consisting of Sections 8-6.01 through 8-6.13, added by Ordinance No. 1853 c.s., effective October 3, 1964, as amended by Ordinance No. 1910 c.s., effective August 10, 1966, repealed by Section 1, Ordinance No. 1949 c.s., effective September 30, 1967.

This chapter shall be known as the "Park and Recreation Facilities Tax Law of the City".

(§ 1, Emergency Ord. 2071A, eff. May 30, 1972; reenacted by § 1, Ord. 2071 c.s., eff. July 5, 1972)

There is hereby established a Park and Recreation Facilities Fund. All of the sums collected pursuant to the provisions of this chapter shall be deposited in the Park and Recreation Facilities Fund and shall be used solely for the acquisition, improvement, and expansion of public park, playground, and/or recreation facilities.

(§ 1, Emergency Ord. 2071-A, eff. May 30, 1972; reenacted by § 1, Ord. 2071 c.s., eff. July 5, 1972)

The Council hereby declares that the taxes required to be paid hereby are assessed pursuant to the taxing power of the City and solely for the purpose of producing revenue. The continued increase in the development of dwelling units in the City, with the attendant increase in population of the City, has created an urgent need for the planning, acquisition, improvement, and expansion of public parks, playgrounds, and recreation facilities to serve the increasing population of the City and the means of providing additional revenues with which to finance such public facilities.

(§ 1, Emergency Ord. 2071-A, eff. May 30, 1972; reenacted by § 1, Ord. 2071 c.s., eff. July 5, 1972)

Except where the context otherwise requires, the definitions given in this section shall govern the construction of this chapter:

"Dwelling unit"

shall mean and include each single-family dwelling and each unit of an apartment, condominium, duplex, or multiple dwelling structure designed as a separate habitation for one or more persons, motel unit, or trailer park space.

"Person"

shall mean and include every person, firm, or corporation constructing a dwelling unit itself or through the services of an employee, agent, or independent contractor.

(§ 1, Emergency Ord. 2071-A, eff. May 30, 1972; reenacted by § 1, Ord. 2071 c.s., eff. July 5, 1972, as amended by § 1(52), Ord. 2844 c.s., eff. November 4, 1999)

The taxes imposed by the provisions of this chapter shall be applicable to every dwelling unit hereafter constructed in the City.

(§ 1, Emergency Ord. 2071-A, eff. May 30, 1972; reenacted by § 1, Ord. 2071 c.s., eff. July 5, 1972)

(§ 1, Emergency Ord. 2071-A, eff. May 30, 1972; reenacted by § 1, Ord. 2071 c.s., eff. July 5, 1972, as amended by § 1, Ord. 2179 c.s., eff. July 14, 1976, as repealed by § 1(53), Ord. 2844 c.s., eff. November 4, 1999)

(a) The taxes imposed by the provisions of this chapter shall be due and payable at the time of the issuance of the building permit for the construction of any such dwelling unit.

(b) Payment of the taxes imposed by this chapter shall be a condition precedent to the issuance by the City of a building permit for the construction of any such dwelling unit; provided, however, there shall be a refund of such taxes in the event the building permit is not approved, or is not used, for such construction.

(§ 1, Emergency Ord. 2071-A, eff. May 30, 1972; reenacted by § 1, Ord. 2071 c.s., eff. July 5, 1972)

There shall be exempted from the tax required by the provisions of this chapter the construction of any dwelling unit to be used exclusively for housing for elderly or handicapped persons, which dwelling units owned and operated by foundations or corporations which, pursuant to the provisions of Section 33396 of the Health and Safety Code of the State, are entitled to the welfare exemption provided for in Section 1-C of Article XIII of the State Constitution.

There shall be exempted from the tax set forth in this chapter the construction of any dwelling unit located in the CI (Community Improvement) District.

There shall be exempted from the tax set forth in this chapter the construction of any dwelling unit located in the Harbor Area.

(§ 1, Emergency Ord. 2071-A, eff. May 30, 1972; reenacted by § 1, Ord. 2071 c.s., eff. July 5, 1972)