Rolling Hills Estates Municipal Code Ch. 3.20 New Construction Tax

The city council declares that the fees 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 in the city has created an urgency in that there are insufficient funds available for the increasing population of the city.

(Prior code § 881)

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

"Dwelling unit" includes 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, but shall not include additions to any existing structure or the reconstruction, repairing or rebuilding of any structure destroyed or damaged by fire, explosion or act of God.

"Person" includes each person, firm or corporation constructing a dwelling unit itself or through the services of any employee, agent or independent contractor.

(Prior code § 882)

In addition to any other fee or fees prescribed in this title every person constructing any new dwelling unit in the city shall pay to the city the sum of five hundred dollars for each dwelling unit.

(Prior code § 883)

The fee imposed by this chapter shall be due and payable upon application to the city for a building permit for the construction of any such dwelling unit; provided, however, there shall be a refund of such fee in the event the building permit is not approved, or is not used for such construction.

(Prior code § 884)

All the sums collected pursuant to this chapter shall be deposited in the capital outlay fund and shall be used solely for capital expenditures as needed.

(Prior code § 885)

The provisions of this chapter shall not apply to any person constructing any dwelling unit in the city for which a building permit has been issued prior to February 1, 1973.

(Prior code § 887)