West Covina Municipal Code Art. V Public Works Construction Tax

No building or structure shall hereafter be erected, constructed, enlarged or relocated onto any property within the city until a tax, as set forth in this article, has been paid to the building and safety director. No building permit shall be issued for erection, construction, enlargement or relocation of a building or structure until such tax has been paid. Any permit issued without receipt of the required tax is hereby declared invalid and shall be cancelled by the building and safety director. The above specified fee shall be in addition to any other fees or taxes specified in this Code.

(Code 1960, § 8700; Ord. No. 1388, § 1, 6-26-78; Ord. No. 1772, § 1, 2-22-88)

(a) Taxes may be used to offset the cost of public works improvements or operations and shall be assessed as follows in proportion to the construction to be charged.

A tax of three hundred dollars ($300.00) shall be paid to the building and safety director for each one thousand (1,000) square feet of bed gross floor area or fraction thereof proposed for construction, erection, enlargement or relocation.

(b) Exceptions to this section are:

(1) Carports, garages, workshops, patio structures and similar buildings that are accessory to single family dwelling uses.

(2) Additions/enlargements of less than four hundred (400) square feet for existing single family homes.

(3) The city manager may waive the construction tax for publicly financed parking structures.

(Code 1960, § 8701; Ord. No. 1388, § 1, 6-26-78; Ord. No. 1394, § 1, 8-28-78; Ord. No. 1772, § 1, 2-22-88; Ord. No. 1905, § 2, 6-16-92)

The tax imposed by this article shall be increased or decreased annually as of July first of each calendar year, commencing on July 1, 1979, in an amount equal to the increase or decrease from the base index in the then latest available consumer price index, as prepared and released by the federal government or any other governmental agency for the Los Angeles/Long Beach area. The last index published for the month of June 1978 shall be deemed to be the base index for the purpose of this section.

(Ord. No. 1394, § 3, 8-28-78; Ord. No. 1772, § 1, 2-22-88)