Walnut Municipal Code Ch. 7.16 Property Development Tax

This chapter shall be known as the "Property Development Tax Ordinance of the City of Walnut." It is adopted pursuant to the taxing authority contained in Part 2 (commencing with Section 37100) of Division 3 of Title 4 of the Government Code of the State of California.

For the purposes of this chapter, the following words and phrases shall have the meanings respectively ascribed to them by this section:

Buildings for commercial or industrial purposes.

Any building or accessory structure constructed in any commercial, manufacturing, or industrial zone which is to be used for other than residential purposes.

Dwelling unit.

Each single-family dwelling and each habitable unit of an apartment, duplex, multiple-dwelling structure designed as a separate place for habitation of a family. "Dwelling unit" also includes each motel, hotel, guestroom or condominium designed as a separate habitation for one or more persons.

Floor area.

The area included within the surrounding exterior walls of a building or portion thereof, exclusive of vent shafts and courts. The floor area of a building, or portion thereof, not provided with surrounding exterior walls shall be the usable area under the horizontal projection of the roof or floor above.

Property developer.

Every person, firm or corporation engaging in construction activities itself or through the services of any employee, agent or independent contractor for the purposes of constructing dwelling units or buildings to be used for commercial or industrial purposes.

In addition to any other fee, license, or permit prescribed in this code, every property developer shall pay, upon application to the City for a building permit, for the construction of any such dwelling unit or addition or building to be used for commercial, manufacturing or industrial purposes the license tax set forth as follows:

A. For each dwelling unit, the amount of $300.00 per unit.

B. For each building for commercial or industrial purposes, the amount of three cents per square foot of gross floor area, including any area in a building designed for the parking of vehicles.

All of the sums collected pursuant to this chapter shall be deposited in separate open space development and beautification capital improvement funds and shall be used solely for capital outlay expenditures such as, but not limited to the following:

A. Purchase of land and interest in land.

B. Development of parks and buildings for use thereon.

C. Acquisition and development of other varieties of open space areas.

D. Acquisition and development of parkways and median islands.

E. Acquisition and development of bicycle trails, riding trails and other types of trails for recreational use.

F. Acquisition and development of other recreational facilities and equipment.

Where the property developer in connection with his or her construction provides an improved recreational element in addition to any required open space area, a credit not to exceed 25% of the property development tax may be granted by the City Council upon recommendation of the development review board.

Such fees shall be due and payable upon application to the City for a building permit for the construction of any such structure; provided, however, there shall be a refund in the event the building permit is not approved or is not used for such construction.