San Bernardino Municipal Code Ch. 15.57 Cultural Development Construction Tax

The purpose of this chapter is to provide for the payment of a tax applicable to new construction or reconstruction of commercial structures to provide funds for the promotion of fine art culture and other cultural enhancements as the Mayor and City Council may direct. Enhancement of cultural development is deemed to be a public benefit to all citizens of the community.

(Ord. MC-542, passed 9-11-1986; Ord. MC-650, passed 1-19-1989; Ord. MC-1451, passed 12-20-2017; Ord. MC-1666, passed 8-5-2026)

For the purposes of this chapter, unless otherwise apparent from the context, certain words and phrases used in this chapter are defined as follows:

COMMERCIAL STRUCTURE. Any building or structure all or part of which contains a commercial or industrial use permitted by this code; provided, however, COMMERCIAL STRUCTURE shall not include any building or structure constructed or reconstructed for the elderly and handicapped pursuant to Title 15 of this code, or pursuant to Title 25 or 26 of the Cal. Code of Regulations.

CONSTRUCTION COST. The total value of all construction or reconstruction work on a commercial structure as determined by the Director of Community Development pursuant to § 15.04.080 in issuing a building permit for such construction or reconstruction.

NEW CONSTRUCTION. All new commercial construction.

RECONSTRUCTION. Additions, alterations, repairs or remodels made to an existing commercial structure. RECONSTRUCTION is required to conform to the requirements for new buildings pursuant to the California Building Code and Title 15 of this code. RECONSTRUCTION necessitated by natural disaster or accidental damage shall not be subject to this chapter provided, however, that damage in the normal course of business shall be included.

(Ord. MC-542, passed 9-11-1986; Ord. MC-650, passed 1-19-1989; Ord. MC-768, passed 3-12-1991; Ord. MC-1027, passed 9-9-1998; Ord. MC-1451, passed 12-20-2017; Ord. MC-1525, passed 1-15-2020; Ord. MC-1625, passed 2-21-2024; Ord. MC-1643, passed 10-2-2024; Ord. MC-1666, passed 8-5-2026)

(A) A cultural development construction tax is imposed on the privilege of new construction or reconstruction as defined in § 15.57.020. Such a tax shall be equal to 0.5% of the construction cost.

(B) Notwithstanding the foregoing provisions, the tax shall not be imposed and charged for any permit for which an application together with two sets of complete plans and specifications as required by §§ 301 and 302 of the California Building Code are filed and approved with the city prior to September 8, 1986, provided that the applicant has paid all plan check fees prior to that date.

(C) No cultural development construction tax shall be charged for the first reconstruction of any commercial structure up to its previously existing square footage, if the previously existing commercial structure was voluntarily demolished by the property owner after code enforcement has issued a notice of violation/abatement.

(Ord. MC-542, passed 9-11-1986; Ord. MC-650, passed 1-19-1989; Ord. MC-768, passed 3-12-1991; Ord. MC-1175, passed 7-22-2004; Ord. MC-1451, passed 12-20-2017; Ord. MC-1525, passed 1-15-2020; Ord. MC-1643, passed 10-2-2024; Ord. MC-1666, passed 8-5-2026)

The cultural development construction tax required in § 15.57.030 to be paid shall be due and payable upon issuance by the city of a building permit for the new construction or reconstruction of any commercial structure; provided, however, that there shall be a refund of such tax in the event that the building permit expires, within the meaning of § 302(d) of the latest edition of the California Building Code adopted in the city, within 30 days after the date of such expiration, upon written application for such refund by the person who paid such tax setting forth in full the facts showing that such permit has expired. The full amount due under this chapter shall constitute a debt to the city. An action for the collection thereof may be commenced in the name of the city in any court having jurisdiction of the cause.

(Ord. MC-542, passed 9-11-1986; Ord. MC-650, passed 1-19-1989; Ord. MC-1451, passed 12-20-2017; Ord. MC-1525, passed 1-15-2020; Ord. MC-1643, passed 10-2-2024; Ord. MC-1666, passed 8-5-2026)

The tax shall be paid to the Building Official of the city or his/her authorized agent in the Community Development and Housing Department of the city.

(Ord. MC-542, passed 9-11-1986; Ord. MC-650, passed 1-19-1989; Ord. MC-1027, passed 9-9-1998; Ord. MC-1451, passed 12-20-2017; Ord. MC-1625, passed 2-21-2024; Ord. MC-1666, passed 8-5-2026)

The funds derived from this tax shall be placed in the General Fund with identification as to the source, so that the Mayor and City Council may consider appropriate expenditures in its annual budget for allocation to cultural development activities in the city or such other uses as the Mayor and City Council may direct. The use of the funds shall be reviewed annually by the Mayor and City Council.

(Ord. MC-542, passed 9-11-1986; Ord. MC-650, passed 1-19-1989; Ord. MC-1451, passed 12-20-2017; Ord. MC-1666, passed 8-5-2026)

If any section, subsection, sentence, clause, phrase, or portion of this chapter is held invalid or unconstitutional by any court of competent jurisdiction, such portion shall be deemed a separate, distinct, and independent provision, and such holding shall not affect the validity of the remaining portions of the chapter.

(Ord. MC-542, passed 9-11-1986; Ord. MC-650, passed 1-19-1989; Ord. MC-1451, passed 12-20-2017; Ord. MC-1666, passed 8-5-2026)