Sacramento Municipal Code Ch. 3.40 Tax on Construction of Mobilehome Lots and Residential Dwelling Units

The city council of the city declares a tax on the construction of mobilehome lots and residential dwelling units in the city for the purpose of producing revenue. Funds derived from this residential construction tax shall be expended for acquisition, improvement, expansion and maintenance and operation of public parks, playgrounds, and recreational facilities in the city. (Prior code § 41.07.070)

As used in this chapter:

"Bedroom" means any room within a residential dwelling unit which is designed to be used for sleeping purposes and contains a closet of sufficient size to hold clothing. One living room with entry closet shall not be considered a "bedroom" in each residential dwelling unit other than a studio or efficiency apartment.

"Family" means any one or more persons occupying a premises and living as a single housekeeping unit, as distinguished from a group occupying a hotel, club, fraternity, or sorority house.

"Mobilehome" means a vehicle designed and equipped for human habitation and for being drawn by a motor vehicle.

"Mobilehome lot" means any area designated, designed, or usable for the occupancy of one mobilehome on a temporary, semipermanent or permanent basis.

"Mobilehome park" means any area or tract of land established by permit under Part 2.1 of Division 13 of the Health and Safety Code containing one or more mobilehome lots.

The term "mobilehome park" as used in this chapter shall not include a "recreational trailer park," "temporary trailer park," or "travel trailer park," as those terms are defined in Part 2.1 of Division 13 of the Health and Safety Code.

"Person" includes any domestic or foreign corporation, firm, association, syndicate, joint stock company, partnership of any kind, joint venture, club, Massachusetts business, or common law trust, society, or individual.

"Residential dwelling unit" means a building or portion of a building planned, designed or usable as a residence for one family only, living independently of other families or persons, and having its own bathroom and housekeeping facilities included, in such unit (for example, a onefamily dwelling, each unit of a twofamily, threefamily, and fourfamily dwelling, each apartment in an apartment house and each unit or a condominium or townhouse). (Prior code §§ 41.07.071-41.07.077)

A. A residential construction tax is imposed on the privilege of constructing in the city any mobilehome lot or residential dwelling unit in the city and every person to whom a permit to construct any residential dwelling unit or install electrical and plumbing equipment to service a mobilehome lot in a mobilehome park in the city is issued shall pay to the city such tax as the following rates, to wit:

1. The sum of two hundred fifty dollars ($250.00) for each mobilehome lot constructed in a mobilehome park;

2. The sum of two hundred fifty dollars ($250.00) for each residential dwelling unit containing one bedroom;

3. The sum of three hundred fifteen dollars ($315.00) for each residential dwelling unit containing two bedrooms;

4. The sum of three hundred eightyfive dollars ($385.00) for each residential dwelling unit containing three or more bedrooms.

B. The fees imposed by this section shall not be required for a permit which authorizes the repair, maintenance or renovation of an existing dwelling unit within a building or an existing mobilehome lot within a mobilehome park.

C. The fees imposed by this section shall apply when a permit authorizes the construction of additional residential dwelling units within an existing structure or additional mobilehome lots within an existing mobilehome park, said fees to be computed on the basis of the new residential dwelling units or mobilehome lots being added to the existing building or mobilehome park. (Prior code § 41.07.078)

The residential construction tax herein required to be paid shall be due and payable upon issuance by the city of a building permit for the construction of any residential dwelling unit, or upon issuance by the city or other appropriate governmental agency of a permit to construct and install electrical and plumbing equipment to service a mobilehome lot in a mobilehome park; provided, however, that there shall be refund of such tax to the person who paid such tax in the event that the building permit or permit to construct and install electrical and plumbing equipment to service a mobilehome lot in a mobilehome park expires within the meaning of Section 302(d) of the Uniform Building Code, 1970 Edition, Volume I, and within thirty (30) days following the date of such expiration written application for such refund is made by the person who paid such tax setting forth in full the facts showing that such permit has expired. (Prior code § 41.07.079)

The residential construction tax shall be paid to the city collector of the city or authorized agent at the office of the city collector of the city. (Prior code § 41.07.080)

Taxes collected pursuant to this chapter shall be paid into the general fund for the usual and current expenses of the city. (Prior code § 41.07.081)

The tax imposed by this chapter shall not apply to any permit referred to in Section 3.40.030 of this chapter, if substantially complete plans for the construction project for which such permit was sought were submitted to the building inspection division of the city for review and approval prior to May 13, 1972, and such permit was issued within sixty (60) days of the date upon which such plans were approved by the building inspection division. (Prior code § 41.07.083)