Saratoga Municipal Code Art. 5-20 Construction Tax

This Article shall be known as the Construction Tax Ordinance of the City.

For the purposes of this Article, the following words and phrases shall have the meanings respectively ascribed to them by this Section, unless the context or the provision clearly requires otherwise:

(a) Building means any structure used or intended for supporting or sheltering any use or occupancy.

(b) Construct means to put together, assemble, erect or alter construction materials, components or modules into a structure or portion of a structure, including reconstructing, enlarging or altering any structure. "Construct" also means to move and locate a building or portion thereof onto a lot or parcel of land, and to improve land as a mobile home lot.

(c) Floor area means the total floor space under roof of all floors of a building measured to the outside surfaces of exterior walls, including halls, stairways, shafts, ducts, service and mechanical equipment rooms, and areas capable of being used, as determined by the City. The floor area of a covered structure, or portion thereof, not provided with surrounding exterior walls shall be the usable area under the horizontal projection of the roof or floor above.

(d) Mobile home means a structure, transportable in one or more sections, which is built on a permanent chassis and designed to be used as a dwelling with or without a permanent foundation when connected to the required utilities, and including the plumbing, heating, air conditioning and electrical systems contained therein.

(e) Mobile home lot means any area or portion of a mobile home park designated, designed or used for the occupancy of one mobile home on a temporary or permanent basis.

(f) Mobile home park means any area or tract of land where one or more mobile home lots are available for rent, lease or purchase to accommodate mobile homes used for human habitation.

(g) Structure means that which is built or constructed, an edifice or building of any kind, or any piece of work artificially built up or composed of parts joined together in some definite manner, requiring issuance of a building permit prior to construction and including a roof covering.

(h) Roof covering means any construction joining two or more of the vertical walls of a structure at the upper portion thereof, regardless of whether or not intended for weather protection.

(Amended by Ord. 71.101 § 1, 1991)

(a) Imposition of tax. A tax is hereby imposed upon every person who constructs or causes to be constructed any building or structure or portion thereof or any mobile home lot in the City in which such person has an equity or title or other interest, as owner, lessee or otherwise.

(b) Tax rate. The rate of the tax imposed by this Article shall be as follows:

(1) One dollar per square foot of floor area of any building or structure.

(2) Forty cents per square foot of the area of any mobile home lot.

(Amended by Ord. 71.101 § 2, 1991; Ord. 71.123 §§ 1, 2, 1993)

(a) Time. The tax imposed for the construction of any building or structure or portion thereof shall be paid at the time a building permit is issued to construct the same. The tax imposed for the construction of a mobile home lot shall be paid at the time a building permit is issued to construct or install any electrical or plumbing equipment or facilities to service such mobile home lot.

(b) Refunds. If a building permit expires or is cancelled or revoked without any construction work having been performed thereunder, the tax imposed and paid under this Article for the construction work authorized by such permit shall be refunded to the person who paid the tax, or his successor in interest, upon application for such refund being filed within sixty days after the date of expiration, cancellation or revocation of the building permit. Failure to apply for a refund within the time prescribed herein shall constitute a waiver of the right to a refund of the tax.

Except under the particular circumstances described in Section 5-20.040(b) of this Code, the procedure for filing a claim for a refund shall be governed by Section 2-50.010 of this Code.

(Ord. 71-162 § 3, 1996)

(a) No tax shall be imposed under this Article for any construction performed by, or on behalf of, the City, the United States or any agency or instrumentality thereof, the State or any political subdivision thereof, or any county, city and county, district or other governmental agency.

(b) No tax shall be imposed under this Article for reconstruction of a building which was damaged or destroyed by earthquake, fire, flood or other cause over which the owner had no control; provided, that compliance with any building code or other ordinance requirement of the City or with any other applicable law shall not be deemed a cause over which the owner has no control, and only if the number of square feet in the building is not increased. If the number of square feet in the building is increased, the tax imposed under this Article shall apply to such increased floor area.

(c) Nothing in this Article shall be construed as imposing a tax upon any person when imposition of such tax upon that person would be in violation of the Constitution of the United States or of the State.

All revenue from the tax imposed under this Article shall be placed in the City's general fund and shall, from time to time, be budgeted for use for the usual and current expenses of the City or for capital improvements or such other legal uses and purposes as determined by the City Council.