Earlier editions: 2026-09
Division 2 — FINANCE AND TAXATION›Part III — TAXATION›Chapter 29 — CONSTRUCTION TAX LAW
Torrance Municipal Code Art. 3 Imposition of Tax
Torrance Municipal Code · 2026-10 edition · updated 2026-10-05 · Torrance
Cite as: Torrance Municipal Code Article 3 · Text as of 2026-10-05
229.3.1 CONSTRUCTION PROHIBITED.
It shall be unlawful for any person to erect, construct, enlarge, alter, repair, move, improve, make, put together, or convert any building or structure, as defined herein, in the City, or attempt to do so, or cause the same to be done without first paying the tax imposed by this Chapter.
229.3.2 RATE OF TAX.
(Amended by O-2739; O-3300)
A tax is hereby imposed upon every person who constructs or alters any building or structure, excluding a dwelling unit or addition or accessory structure thereto, in the City at the rate of one and one-half (1 1/2) percent of the total value of all construction work for which the building official requires a permit pursuant to Section 81.1.1. of this Code; provided, however, that the rate of tax therefor shall be one (1) percent for any building or structure which is exempt from taxation pursuant to the provisions of Section 214 of the State Revenue and Taxation Code (the welfare exemption) and which is constructed by or for any organization a contribution or gift to which would be a charitable contribution under the provisions of Section 170(C)(2) of the United States Internal Revenue Code of 1954 (26 U.S.C.-(C)(2)). The applicant for the reduced rate shall have the burden of proving compliance with the provisions of this Section.
229.3.3 VALUATION.
The determination of value or valuation under the provisions of this Chapter shall be made by the building official.
229.3.4 TIME OF PAYMENT.
The tax imposed by this Chapter shall be paid to the building official in the form of remittances payable to the City of Torrance at the time of the issuance of the building permit required for the proposed construction.
229.3.5 PAYMENT REQUIRED.
The building official shall not issue a building permit to any person prior to the payment of the tax imposed by this Chapter.
229.3.6 EXCEPTION; PAINTED SIGNS.
(Added by O-2332)
The tax imposed by this Chapter shall not apply to the painting of a sign or the repainting of an existing sign regardless of whether or not a permit has been issued therefor, where such work does not result in structural changes being made thereto.
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