San Mateo Municipal Code Ch. 3.58 Park and Recreation Land and Facilities Tax

This chapter shall be known as, and may be cited as, the "park and recreation land and facilities tax of the City of San Mateo."

Every person undertaking the construction within the City of any residential building which requires issuance of a building permit pursuant to the requirements of this code, shall pay a tax of thirty cents for every one hundred dollars of valuation stated in the application for building permit.

The tax imposed hereby shall not apply to the following:

(a) Minor construction or improvements which do not increase the floor area;

(b) Reconstruction resulting from earthquake, flood, fire, or other damage or destruction over which the owner had no control and which does not increase floor area over that which previously existed. Reconstruction which adds to floor area which previously existed shall, to that extent, be subject to the tax imposed hereby;

(c) The building or construction upon a lot of record in a subdivision of land for which land has been dedicated, fees paid or both, pursuant to this code, to the following extent:

(1) Where land has been dedicated, the value thereof for purposes of computing this exclusion shall be the value placed thereon by the tax assessor at the time such dedication was made,

(2) Where land has been dedicated or fees paid, the exclusion hereunder for buildings on each lot shall be computed on a pro rata basis as the total number of lots of the subdivision bear to the total amount of fees paid or value of land dedicated,

(3) Any exclusion hereunder shall be carried over as against subsequent building or construction upon the same lot until such time as the total amount which would be or would have been collectible for the exclusion equals the amount of fees paid or value of land dedicated. For all building or construction thereafter, the tax shall be levied in the manner provided herein.

The tax imposed hereunder shall be due and payable prior to the issuance of a building permit, provided however, that there shall be a refund of such tax in the event that the building permit is not used.

Where private open space for park and recreational purposes is provided in a proposed residential development and such space is to be privately owned and maintained by the future residents thereof, such areas shall be credited against the requirement of tax to be paid, as set forth herein, provided the City Council, giving due consideration to the recommendations of the Planning Commission, determines it is in the public interest to do so, and the following standards are met:

(a) Yards, court areas, setbacks and other open areas required to be maintained by the zoning and building regulations shall not be included in the computation of such private open space;

(b) The private ownership and maintenance of the open space is adequately provided for by written agreement;

(c) The use of the private open space is restricted for park and recreational purposes by recorded covenants which run with the land in favor of the future owners of property within the tract and which cannot be defeated or eliminated without the consent of the City Council;

(d) The proposed private open space is reasonably adaptable for use for park and recreational purposes, taking into consideration such factors as size, shape, topography, geology, access, and location of the private open space land, and

(e) Facilities proposed for the open space are in substantial accordance with the provisions of the park and recreation element of the general plan.

In no event shall the amount of credit granted hereunder exceed fifty percent of the amount of tax imposed hereby.

The council may be resolution provide for further standards and procedures by which the amount of credit allowable under Section 3.58.050 may be ascertained.

The provisions of this chapter are adopted pursuant to the taxing power of the City and solely for the purpose of producing revenue. All sums collected pursuant to this chapter shall be deposited in the park and recreation fund and shall be used solely for acquisition and improvement of park lands or construction of recreational facilities.