Torrance Municipal Code Art. 1 General

223.1.1 TITLE.

This tax shall be known as the Park and Recreation Facilities Tax of the City of Torrance.

223.1.2 CREATION OF FUND.

There is hereby established a Park and Recreation Facilities Fund. All of the sums collected pursuant to this Chapter shall be deposited in said Park and Recreation Facilities Fund and shall be used solely for the acquisition, improvement and expansion of public park, playground and/or recreation facilities.

223.1.3 PURPOSE.

The City Council of the City of Torrance hereby declares that the taxes required to be paid hereby are assessed pursuant to the taxing power of the City of Torrance and solely for the purpose of producing revenue. The continued increase in the development of dwelling units in the City of Torrance with the attendant increase in population of the City has created an urgent need for the planning, acquisition, improvement and expansion of public parks, playgrounds, and recreation facilities to serve the increasing population of the City and the means of providing additional revenues with which to finance such public facilities.

223.1.4 DEFINITIONS.

(Amended by O-2239)

a) The term dwelling unit includes each single family dwelling and each unit of an apartment, duplex or multiple dwelling structure designed as a separate habitation for one or more persons, motel unit, or trailer park space.

b) The term person includes every person, firm or corporation constructing a dwelling unit itself or through the services of any employee, agent or independent contractor.