Scotts Valley Municipal Code Ch. 3.28 Park, Recreation and Open Space Land and Facilities Tax

It is the purpose and intent of the city council that there be an excise tax imposed on the privilege of constructing bedrooms within residential dwelling units and mobile homes in the city of for the purpose of raising revenue. The tax shall be called the parks, recreation and open space, land and facilities tax.

(Ord. 77 § 1.01, 1978)

As used in this chapter:

A. "Bedroom" means an enclosed division of a dwelling unit or mobile home containing at least ninety square feet of floor area and commonly used, for, or with reasonable potential for sleeping purposes, but not including halls, closets, living rooms, kitchens and utility rooms.

An enclosed division is an area bounded along more than seventy-five percent of its perimeter by vertical walls or partitions which serve to define the boundaries of division.

B. "Dwelling unit" means a structure of permanent character, place in a permanent location, which is planned, designed or used for residential occupancy, including one-family, two-family, and multifamily dwellings, apartment houses and complexes, but not including hotels, motels, and boardinghouses for transient guests.

C. "Mobile home" means any portable structure or vehicle, designed or used for residential purposes so as to permit occupancy thereof for dwelling or sleeping purposes, and for being drawn by a motor vehicle.

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

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

(Ord. 77 §§ 1.01—1.06, 1978)

An excise tax is imposed on the privilege of constructing in the city any mobile home lot or residential dwelling unit, and every person to whom a permit to construct any residential dwelling unit in the city is issued, and every person to whom a permit to construct and install electrical and plumbing equipment to service a mobile home lot in a mobile home park in the city is issued, shall pay the city such tax.

(Ord. 77 § 1.07, 1978)

A. The parks and recreation facilities 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 prior to connection to the city sewer to service a mobilehome lot in a mobilehome park. If the building code expires, within the meaning of Section 302 (d) of the Uniform Building Code, 1970 Edition, Volume 1, within thirty 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.

B. Fees which are being collected with a building permit may be postponed and paid at any time prior to a lathe and/or wallboard inspection if approved by either the city administrator or the city council. Postponement shall be by written request of the applicant. In the event there is no lathe and/or wallboard inspection, fee shall be paid at the time of frame inspection.

(Ord. 77 § 1.08, 1978; Ord. 77.1 § 1, 1980)

The parks and recreation facilities tax shall be paid to the city building official or his authorized agent at the office of the city building department.

(Ord. 77 § 1.09, 1978)

The tax imposed by this chapter shall not apply to following:

A. Nothing in this chapter 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 that of the state.

B. 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 of any other applicable law shall not be deemed a cause over which the owner has no control), but only if the number of bedrooms in the building is not increased. If the number of bedrooms is increased then the tax imposed under this chapter shall apply to such increased number of bedrooms.

C. Enlargement, remodeling or alteration of a building but only if the number of bedrooms in the building is not increased. If the number of bedrooms is increased, then the tax imposed under this chapter shall apply to such increased number of bedrooms.

D. The construction of a dwelling unit or a mobile home lot for which and only to the extent that the dedication of land or payment of a fee, or a combination thereof, has been required and paid pursuant to Title 16 of this Code (as adopted or as thereafter amended).

(Ord. 77 § 1.10, 1978)

A. All of the parks, recreation, open space land and facilities taxes collected pursuant to the provisions of this chapter shall be placed into a special fund which is created and established for such purpose and which shall be known as the park, recreation and open space land and facilities tax fund.

B. The fund shall be composed of a separate revenue and expense account for the city as designated in Section 3.28.080. Taxes collected pursuant to this chapter shall be deposited in a special fund, and shall be used and expended solely for the acquisition, improvement and expansion of public park, playground and recreational and open space land and facilities of the city located within the city from which they were collected and for the administration and maintenance of said park, playground, and recreational programs and projects. It shall be the policy of the city to expend such taxes within the city from which they were collected as close to the residential dwelling units or mobilehome lots for which they were collected as is reasonably practicable and feasible.

(Ord. 77 § 1.11, 1978; Ord. 77.1 § 2, 1980)

The expenditure of revenues from this fund shall be for projects consistent with city's open space, recreation and conservation element of the general plan as the same presently exists or may hereafter, from time to time, be amended or revised.

(Ord. 77 § 1.12, 1978; Ord. 77.2 § 1, 1988)