Turlock Municipal Code Art. 1 Public Safety Equipment And Facilities Taxes

This tax shall be known as the "Public Safety Equipment and 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 powers 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 law enforcement and fire services and facilities to serve the increasing development 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 include each space in a mobile home park designed to be used for parking a mobile home on a temporary, semipermanent, or permanent basis.

(d)

"Commercial, office, or industrial"

shall mean and include any structure, except accessory buildings, authorized to be constructed in a C, I, P-A, or P-D District and not designed or used for a dwelling unit or mobile home space.

The taxes imposed by this article shall be applicable to every dwelling unit, mobile home space, and commercial, office, or industrial building constructed in the City and to the remodeling of any dwelling unit to change the use to a commercial, office, or industrial use.

Every person constructing any dwelling unit, mobile home space, or commercial, office, or industrial building in the City for which the public safety equipment and 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 to be constructed 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;

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

(c) The sum of Three and no/100ths ($3.00) Dollars for each parking space required by this Code for each commercial, office, or industrial building to be constructed or to be converted to any such use from a dwelling unit.

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 Public Safety Equipment and 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, replacement, improvement, and expansion of the public safety equipment and facilities of the police and fire departments of the City.