Ventura Municipal Code Ch. 4.150 General Capital Improvement Tax

This chapter shall be known as the “general capital improvement tax of the city of San Buenaventura.” (Code 1971, § 15101)

The council of the city of San Buenaventura finds that the continued development and construction of residential dwelling units in the city of San Buenaventura has created a need for the planning, acquisition, improvement and expansion of general capital-related facilities to serve the city’s increasing population, and that there exists a need to find sources of revenue with which to finance in part these required additional public facilities. The council of the city of San Buenaventura hereby declares that the taxes required to be paid under this chapter are assessed pursuant to the taxing power of the city and are assessed solely for the purpose of producing revenue. (Code 1971, § 15102)

As used in this chapter, “dwelling unit” means a separate single-family habitation structure or unit. The term includes:

A. A single-family dwelling;

B. Each separate apartment or habitation unit comprising a multiple dwelling structure; and

C. Each space or pad designed and allocated to accommodate a mobile home within a mobile home park.

The term “dwelling unit” does not include:

A. Any habitation unit within a structure designed, constructed and used exclusively for transient occupancies.

B. Any habitation unit, intended and used exclusively to house the elderly or handicapped, which is constructed for and operated by a foundation, agency or entity which, pursuant to Article 13, Section 4b of the State Constitution, has been granted a property tax exemption by the state legislature.

C. A dwelling which replaces a dwelling on the same lot or parcel, if construction of the new dwelling is commenced within 12 months from the date the previous dwelling was substantially removed from the lot and if the new dwelling contains the same number of dwelling units and bedrooms as the previous dwelling. If the new dwelling contains more bedrooms, or more units, or both, than the previous dwelling, then the new dwelling shall be considered a “dwelling unit” or “units” and a tax shall be payable thereon and the tax imposed shall be given. The amount of the tax credit shall be computed by taking the dwelling units and bedrooms of the previous dwelling and calculating the tax that would have been due thereon under this chapter if a building permit was to be issued therefor on the same day that the building permit for the new dwelling was actually issued. The tax credit shall be equal to the amount of the tax which would have been due on the previous dwelling. (Code 1971, § 15103)

Every person constructing a new dwelling unit in the city of San Buenaventura is taxed and shall pay to the city the following fees:

A. Three hundred dollars for each single-family dwelling unit and, if the dwelling unit contains more than two bedrooms, $30.00 for each additional bedroom.

B. One hundred dollars for each mobile home park pad.

The amounts set forth herein shall be increased at the beginning of each fiscal year in accordance with the annual percentage increase in construction costs established and published in the Engineering News-Record. The city manager shall, at the beginning of each fiscal year, determine the percentage increase, and said increase shall then take effect automatically as of July 1st of each year. The amounts of increase may be rounded off to the nearest whole dollar for convenience of administration. (Code 1971, § 15104)

A. Payment of the tax shall be made at the time of, and shall be a condition precedent to, the issuance of a building permit authorizing construction of the dwelling unit. Where taxes imposed by this chapter have not previously been paid, any extension of time granted on a building permit shall, for the purposes of this chapter, be deemed the issuance of a new building permit and the taxes imposed by this chapter shall be paid prior to the granting of any such extension.

B. If the use of a dwelling unit which, when constructed, was subject to this chapter, is changed from a tax-exempt use to a use which at the time of construction would have been taxable hereunder, tax hereunder shall, on the date the new use is initiated, be due and payable. The tax in such instance shall be payable by the person making the conversion. (Code 1971, § 15105)

A tax paid under this chapter for the construction of a new dwelling unit which is not built is refundable. A refund shall be made upon application of the taxpayer to the director of management services and upon taxpayers showing that the construction of the new dwelling unit has not been commenced and the building permit issued therefor has expired or been canceled. Application must be made within one year from the cancellation or expiration of the building permit. (Code 1971, § 15106)

There is hereby established a general capital improvement fund. All of the sums collected pursuant to this chapter shall be credited to said general capital improvement fund and together with any accumulations thereon shall be used solely for the planning, acquisition, improvement or expansion of capital improvements and public facilities, or for refunds due under Section 4.150.060. (Code 1971, § 15107)