Turlock Municipal Code Art. 5 Park And Recreation Facilities Taxes

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

The Council hereby declares that the taxes required to be paid by the provisions of this article are assessed pursuant to the taxing power of the City and are solely for the purpose of producing revenue. The continued increase in the development of dwelling units, mobile home spaces, and commercial office, and industrial buildings in the City, with the attendant increase in the 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.

For the purposes of this article, unless otherwise apparent from the context, certain words and phrases used in this article are defined as follows:

(a)

"Person"

shall mean and include every person, firm, or corporation constructing a dwelling unit or mobile home space itself or through the services of any employee, agent, or independent contractor.

(b)

"Dwelling unit"

shall mean and include 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.

(c)

"Mobile home space"

shall mean and include each space in a mobile home park designed to be used for parking a mobile home on a temporary, semipermanent, or permanent basis.

The taxes imposed by this article shall be applicable to every dwelling unit or mobile home space constructed in the City.

Every person constructing any dwelling unit or mobile home space in the City, for which the park and recreation facilities tax is required to be paid by this article shall pay to the City the following taxes:

(a) The sum of Fifteen and no/100ths ($15.00) Dollars for each dwelling unit containing not more than one bedroom and the sum of Five and no/100ths ($5.00) Dollars for each additional bedroom contained therein; provided, however, in no event shall the total tax for any dwelling unit exceed the sum of Thirty and no/100ths ($30.00) Dollars; and

(b) The sum of Twenty and no/100ths ($20.00) Dollars for each mobile home space.

The taxes imposed by this article shall be due and payable at the time the building permit fees are paid and prior to the issuance of a building permit.

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