San Clemente Municipal Code Ch. 3.12 Building Construction Tax

The City Council finds that the continuing increase in construction of new buildings in the City has created an urgent need for additional funds to be used for acquisition and development of public parks within the City, and it is further declared that such fees and taxes are levied pursuant to the taxing authority of the City and are solely for the purpose of providing revenue.

(Prior code § 7B-1)

For the purposes of this chapter, the following words and phrases shall have the meanings respectively ascribed to them by this section:

"Dwelling unit" means any single-family dwelling, each unit of an apartment, duplex or multiple-dwelling structure, including each mobile home lot or space, as well as motel and hotel units, as well as any other place designed for separate habitations.

"Person" means every person constructing dwelling units himself or through the services of any employee or independent contractor.

(Prior code § 7B-2)

There shall be imposed upon every person who establishes or constructs a dwelling unit a construction tax, the rate of such tax to be as follows:

Dwelling unit .....$400.00 per unit

(Prior code § 7B-3)

The amount of tax due hereunder shall be determined and collected at the time a building permit is sought for the respective dwelling unit. No permit shall be issued authorizing the construction or establishment of any dwelling group without payment of this tax. Refunds for payment made will be allowed upon application, when established that the dwelling unit has not been established or constructed.

(Prior code § 7B-4)

All proceeds from the tax imposed by this chapter shall be deposited in the City Park Acquisition and Development Fund to be used solely for park acquisition and development.

(Prior code § 7B-5)

This chapter shall be of no force or effect if a fee has been paid or land dedication made in accordance with Chapter 16.08 of this code.

(Prior code § 7B-6)