Seal Beach Municipal Code Ch. 4.30 Property Development Excise Tax

For the purpose of this chapter, the following words and phrases shall mean:

Apartment Unit:

a dwelling designed for human occupancy where there are 3 or more dwelling units, each containing a kitchen, occupying a single lot or parcel of land.

Bachelor Apartment:

a dwelling or portion thereof designed for human occupancy, which has one or more rooms with bath, without kitchen or cooking facilities, in a multiple dwelling.

Commercial Unit:

any space in a building or structure designed or intended to be occupied or used for business or commercial purposes. "Commercial unit" includes without limitation sleeping rooms in hotels and motels without kitchens or kitchen facilities.

Duplex Unit:

a dwelling designed for human occupancy where there are 2 dwelling units each containing a kitchen occupying a single lot or parcel of land.

Industrial Unit:

any space in a building or structure designed or intended for manufacturing, processing, research, warehousing and similar uses.

Mobile Home Park:

any area where one or more lots or spaces are rented or held out for rent to be occupied by a house trailer, travel trailer, mobile home, camper or similar vehicle.

Residential Unit:

a single-family dwelling, designed for human occupancy where there is only one such unit on a lot or parcel of land.

(Ord. 1515)

The rates of the tax are:

A. Single-family dwelling: $75 for each dwelling unit.

B. Duplex unit: $65 for each dwelling unit.

C. Apartment unit: $55 for each dwelling unit.

D. Bachelor apartment: $50 for each dwelling unit.

E. Mobile home park space: $45 for each space or lot.

F. Commercial: For each commercial building or commercial unit in a building, the amount of 1¢ per square foot or gross floor area including any area in a building designed for the parking of vehicles.

G. Industrial: For each industrial building or industrial unit in a building, the amount of 1¢ per square foot of gross floor area including any area in a building designed for the parking of vehicles.

(Ord. 1515)

A. An excise tax shall be imposed upon the construction and occupancy of each residential unit, apartment unit, duplex unit, bachelor apartment, mobile home park, space, commercial unit, and industrial unit in the city.

B. No person shall begin construction of any residential building, commercial or industrial unit or building or any mobile home park in the city without first having paid the tax and any penalty and interest due the city under this chapter.

C. No occupancy permit shall be issued for, and no person shall occupy or offer for occupancy, any residential building, commercial or industrial unit or building or any space in a mobile home park in the city unless the tax and any penalty and interest imposed upon the construction and occupancy thereof by this chapter have been paid.

(Ord. 1515)

The city shall not impose an excise tax for a new unit or space to be constructed and occupied where such new unit or space is replacing a demolished unit or space, based upon a formula of one exempted unit or space per one replaced unit or space.

(Ord. 1515)

The amount of the tax due hereunder shall be determined at the time a building permit is sought for the construction of residential buildings, commercial or industrial units or buildings or for the construction or reconstruction of any mobile home park, and the full amount of the tax shall be due and payable concurrently with the application for such permit. If such tax is not fully paid on or before the date the permit is issued, the tax or the amount thereof not paid shall thereupon become delinquent.

(Ord. 1515)

There shall be added to the tax for any unit or so much of the tax as becomes delinquent a penalty of 25%, which shall thereupon become payable in the same manner as the tax. The tax and penalty shall bear interest at the prime lending rate per month until paid.

(Ord. 1515)

The director of administrative services/treasurer shall collect the tax and any penalty and interest due hereunder. 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.

(Ord. 1515)

Any tax, penalty or interest paid to the city under this chapter for any building or unit of a building or mobile home park that is not constructed shall be refunded upon application of the tax-payer and a showing to the satisfaction of the director of administrative services/treasurer that the building, unit or mobile home park has not been constructed or construction commenced and that the building permit issued for such building, unit or mobile home park has been cancelled or surrendered or otherwise does not authorize the construction of such building, unit or mobile home park.

(Ord. 1515)

All proceeds from the tax, penalty and interest collected under this chapter shall be paid into a special capital outlays fund of the city entitled "Capital Outlays Fund for Acquiring, Constructing and Equipping of Fire Stations, Parks, and Public Service Facilities," which fund has previously been created. Such fund shall be used only for the purpose of acquiring, building, improving, expanding and equipping city fire stations, city parks and other public service facilities as determined by the city council.

(Ord. 1515)