Rocklin Municipal Code Art. I Capital Expenditures and Park and Recreation Tax

The council finds and declares that the fees required to be paid by this article are assessed pursuant to the taxing power of the city solely for the purpose of producing revenue, and not for regulatory purposes. The purpose of such fees is to continue to provide adequate public facilities commensurate with the increasing demand thereupon for the city, occasioned by the substantial amount of new construction within the city, which demand cannot be met by other available funding sources. Industrial structures and multiple-family buildings with more than four dwelling units require additional and more sophisticated firefighting equipment than do other structures.

(Ord. 329 § 6, 1977).

The fees required to be paid under this article shall in no way affect any similar fees collected pursuant to Ordinance Nos. 253 or 304 and 324 as the same read prior to the enactment of the ordinance codified in this article.

(Ord. 329 § 7, 1977).

A. There is imposed a tax on the privilege of constructing:

1. Any new building;

2. The conversion of any existing building from a nonresidential to residential use;

3. An addition to any building.

B. The tax, payable concurrently with the issuance of a building permit, shall be based on the valuation determined for issuance of such permit, as follows:

1. For any building designed to be occupied for industrial purposes, and for any multiple-family building in excess of one story in height and/or having more than four dwelling units, one percent of the valuation;

2. For all other buildings and structures, three-fourths of one percent.

(Ord. 373 § 1, 1978: Ord. 329 § 2, 1977).

Where a building intended for multiple-family occupancy which contains three or more dwelling units is constructed on a parcel of land for which no park fees have been paid pursuant to the Subdivision Map Act, a sum per dwelling unit, in amount established by resolution of the city council, shall be imposed as a tax on the privilege of constructing the building, in addition to the tax payable pursuant to Section 3.16.030. Revenue derived pursuant to this section shall be used for park and recreational purposes only.

(Ord. 435 § 8 (part), 1981; Ord. 373 § 2, 1978: Ord. 329 § 3, 1977).

The tax imposed in Section 3.16.030 shall not apply to the privilege of constructing the following:

A. Garages, sheds, carports, gazebos, pools, spas, patios, decks, patio or deck covers, and similar structures or outdoor appurtenances accessory to any existing residential building;

B. Alterations, repairs, and remodeling of existing residential buildings, including increases in interior floor area of up to six hundred square feet or twenty percent of the existing living area of the building, whichever is greater. This exception shall not apply to the creation or addition of a separate living unit to an existing residential building;

C. Alterations, repairs, or remodeling of any existing nonresidential building or structure that does not increase the total interior floor area of the building or structure. This exception does not apply to initial interior improvements of partially constructed shell buildings;

D. Reconstruction or repair of any building or structure which was damaged by earthquake, fire, flood or other natural cause over which the owner had no control; provided, that the dwelling is rebuilt or repaired to approximately the same configuration and same square footage as before the damage occurred, and the building permit for the work is applied for within one year of the occurrence of the damages. Compliance with any applicable ordinance or law is not a cause over which the owner had no control;

E. Additions, repairs or replacements of plumbing, mechanical, electrical, air pollution control, fire extinguishing, processing or similar equipment to existing buildings;

F. Additions of minor accessory structures which do not significantly impact the need for the capital expenditures described in Section 3.16.060.

(Ord. 551 § 1, 1986: Ord. 329 § 4, 1977).

Except as provided in Section 3.16.040, all sums collected pursuant to this article shall be for capital expenditures of the following types:

A. Purchase of land or interests therein;

B. Development of parks and related recreational uses;

C. Acquisition of open space;

D. Development of public buildings;

E. Development of bicycle trails, riding trails, or similar facilities;

F. Acquisition of fire equipment.

(Ord. 329 § 5, 1977).