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HomeMy WebLinkAboutOrdinance 111 ORDINANCE NO. 111_ AN ORDINANCE OF THE CITY OF ATASCADERO ADDING CHAPTER 7 TO TITLE 3 OF THE ATASCADERO MUNICIPAL CODE ADOPTING A TAX ON NEW CONSTRUCTION THE COUNCIL OF THE CITY OF ATASCADERO ORDAINS AS FOLLOWS: Section 1. Chapter 7 is added to Title 3 of the Atascadero Municipal Code to read as follows: CHAPTER 7 DEVELOPMENT MITIGATION TAX Sections: Title of Section 3-7.01 Title 3-7.02 Purpose, Intent and Findings 3-7.03 Definition 3-7.04 Imposition of Tax 3-7 .05 Tax Rate 3-7.06 Periodic Adjustment 3-7 .07 Time and Place of Payment 3-7.08 Refunds 3-7 .09 Disposition of Proceeds 3-7.10 Exceptions 3-7.11 Construction Prohibited 3-7.12 Tax Liability: Enforcement 3-7 .13 Effective Date 3-7.14 Severability 3-7.01 Title. This Chapter shall be known and may be cited as the "Development Mitigation Tax Ordinance. 3-7.02 Purpose, Intent and Findings. The purpose of this Chapter is to impose and collect a non-recurring tax on new residential, non- residential and mobile home development within the City of Atascadero, which tax is imposed for the sole purpose of raising revenues based on the following findings: (a) For the past four out of five years, the City of Atasca- dero has had an imbalanced operating budget in that expenditures ex- ceeded revenues. (b) The continued development of the City of Atascadero, with consequent increases in population and the use of public facili- ties, has imposed an increase demand and requirement for public services. (c) The City Council of the City of Atascadero has held pub- lic hearings relating to the necessity of raising and increasing city revenues. (d) The most practical and equitable method of raising City revenues is to impose a tax upon new construction in the City. 3-7.03 Definitions. The following terms shall have the following meanings when used in this Chapter: (a) "Building" means any structure having a roof supported by columns and/or walls and intended for shelter, housing, and/or en- closure of any person, animal or chattel, but not including tents or mobilehomes. (b) "Building Permit" means a building permit for residen- tial, non-residential, or mobile home site development applied for to the Community Development Department of Atascadero on or after the effective date of this Ordinance. (c) "Construct" "Construction" as used in this Chapter means means the putting together, assembling, erection or altering of con- struction materials components, or modules into a structure, or por- tion of a structure, and includes restructuring, enlarging or altering any structure. "Construct" also includes the moving from outside the City and locating of a building, or portion thereof, onto a lot or parcel of land, and also includes the improvement of land as a mobile home lot. (d) "Dwelling Unit" means an independent, attached or de- tached residential building designed to house and provide living space including kitchen and bathroom facilities, for an individual family. (e) "Gross Building Area" means the total floor area of each floor of all buildings subject to this ordinance, including internal circulation, storage and equipment space, as measured from the outside faces of the exterior walls, including halls, lobbies, stairways, ele- vator shafts, enclosed porches and balconies. (f) "Mobile Home" means a vehicle without self-propulsion designed and equipped as a dwelling unit to be used with a foundation. (g) "Mobile Home Lot" , as used in this Chapter , means any area or portion of a lot designated,' designed, or used for the occu- pancy of one (1) mobile home on a permanent basis. (h)- "Non-Residential" includes all uses of land other than residential including agricultural, communication, cultural, educa- tional, recreation, manufacturing, processing, resource extraction, retail trade, services, transient lodging, transportation and whole- sale trade uses. 2 M "Person" includes any individual, firm, co-partnership, corporation, company, association, joint stock association; city, county, state or district; and includes any trustee, receiver, assignee, or other similar representatives thereof. (j) "Structure" as used in this Chapter means any artifact constructed or erected, the use of which requires attachment to the ground, including any building, but not including fences or walls six feet or less in height. (k) As used in this Chapter, the terms "residential, " "com- mercial, " "office, "industrial, "hotel, " "motel, and "quasi-public" have the same meanings as are defined in the General Plan and Zoning Ordinance of this City, as well as administrative interpretations thereof. 3-7.04 Imposition of Tax. In addition to any other fee, license or tax required by this Code, every person constructing or causing to be constructed or erected any building or structure in this City for which a building permit is required, shall pay a Development Mitiga- tion Tax in the amount and at the rates set forth by resolution of the City Council. 3-7.05" Tax Rates - Amount. The City Council shall establish a tax rate by resolution and may amend such schedules from time to time. 3-7.06 Periodic Adjustment. Each of the base tax rates established pursuant to Section 3-7.05 of this Chapter shall be adjusted annually by the City Council, based on the upward or downward movement of the Consumer Price Index of April of each year and be effective on Septem- ber 1, 1986 (a) The Consumer Price Index as used in this Ordinance shall be the ,Consumers Price Index for Urban Wage Earners and ;Clerical Work- ers, San Francisco - Oakland, California, all items Series A. (1967 100) (Index) published by the U.S. Department of Labor Statistics. In the event the foregoing index is no longer published, a comparable index will be used. (b) Annual adjustment to this tax shall be reviewed by City Council prior to adoption by resolution in June of each year. 3-7.07 Time and Place of Payment. The amount of tax imposed for the construction of any building permit or portion thereof, shall be due and payable at the Building Division, City Hall, Atascadero, Califor- nia, prior to the issuance of a building permit. The tax for a mobile home space shall be paid prior to the issuance of the firstpermitfor the construction of such space or if such construction is performed without a permit, at the time when construction is commenced No appli- cation shall be received or accepted by the Building Division until the tax is paid. 3 4% 0 3-7.08 Refunds. If a building permit approval is vacated or voided and if the applicant so requests in writing,there shall be a refund of the entire tax paid. In the event that subsequent to the application for building permit and payment of the tax therefore, it is determined that there is less square footage of the gross building area than was previously determined, a refund shall be made of such excess amounts as the Building Official shall determine. 3-7.09 Disposition of Proceeds. Funds from this tax shall be placed in the General Fund and shall be available for general governmental purposes. Decision on the expenditure ofsuch funds shall be made by the City Council in the context of approval of the City' s annual oper- ating and capital improvement budget or at such other time as the Council may direct. 3-7.10 Exceptions. There is excepted from the tax imposed by this Chapter the following: (a) The construction of a building or structure or mobile home which is a replacement for building or mobile home being demol- ished or moved to outside the City from the same lot or parcel of land. The exception shall equal but not exceed the tax which would be payable hereunder if the building or mobile home being replaced were being newly constructed. If the tax imposed on the new building ex- ceeds the amount of this exception, such excess shall be paid; (b) Accessory buildings or structures in planned develop- ments, multi-family or mobile home parks, such as a clubhouse, swim- ming pool, or laundry facility; (c) Buildings or structures which are "clearly accessory to a principal use" such as fences, pools, patios, parking spaces, garages, residential accessory buildings (except guest houses) , and agricultural accessory buildings as outlined in Title 9; (d) Any person when imposition of such tax upon that person would be in violation of the Constitution and the laws of the State of California, County of San Luis Obispo, or City of Atascadero (e) A condominium project converting an existing multi-fam- ily building into condominiums where no new dwellings are added or created; (f) Any rebuilding of a structure destroyed , or damaged by fire; explosition, act of God or other accident or catastrophe, which rebuilding does not increase the original gross building area. Lf such increase does occur, the increase shall be subject to the tax rate as imposed by this Chapter; (g) Any rebuilding of a historical building recognized, acknowledged, and designated as such by the City Planning Commission or City Council; 4 (h) The construction of any building by the City of Atasca- dero, or the United States or any Department or Agency thereof, or by the State of California or any Department, Agency or Political Subdi- vision thereof, or any residential development where the City Council finds there are specific over-riding fiscal, economic, social or en- vironmental factors benefitting the City which, in the sole judgement of the City Council, would justify the approval of such development without the payment of said tax. 3-7.11 Construction Prohibited. It is unlawful for any person to erect, construct, enlarge, alter, repair, move, improve, make, put together or convert any building or structure in the City, or attempt to do so, or cause the same to be done, without first paying the tax imposed by this Chapter. 3-7.12 Tax Liability; Enforcement. The taxes imposed by this Chap- ter at the time of application for a building permit are due from the person by or on behalf of whom a residential or non-residential build- ing on-residen ial'build- ing or mobile home space is constructed, whether such person is the owner or a Lessee of the land upon which the construction is to occur, The Community Development Director shall collect the tax due here- under . The 'full amount due under this Chapter shall constitute a debt to the City of Atascadero. An action for the collection thereof may be commenced in the name of the City in any Court having jurisdiction of the cause. The City Manager shall be responsible for the adminis- tration and enforcement of this Chapter. His decisions may be ap- pealed to the City Council whose decision shall be final. 3-7.13 Effective Date. The taxes imposed by this Chapter shall be applicable with respect to building permits for construction activi- ties, applied for on or after Octber 1, 1985. 3-7.14 Severability. If any section, subsection, sentence, clause, or phrase of this Ordinance is for any reason held to be invalid or unconstitutional by the decision of a Court of competent jurisdiction, such decision shall not effect the validity or remaining portions of this Chapter. Section 2. Publication. The City Clerk shall cause this Ordinance to be published twice within thirty (30) days after its passage in the Atascadero News, a newspaper of general circulation, printed, published, and circulated in this City in accordance with Government- Code-Section 36933;--shall certify the adoption of this Ordinance; and shall cause this Ordinance and certification to be entered in the Book of Ordinances of this City. 5 40 W Section 3. Effective Date. This Ordinance shall go into effect and be in full force and ef- fect at 12:01 a.m. on October 1, 1985. The foregoing ordinance was introduced on August 12, 1985 and adopted at a regular meeting of the City Council held on August 26, 1985. On motion by COUNCILWOMAN MACKEY and seconded by COUNCILMAN HANDSITY , the foregoing Ordinance is hereby adopted in its entirety on the following roll call vote: AYES: COUNCILPERSONS HANDSITY, MACKEY & MOLINA AND MAYOR NELSON NOES: COUNCILWOMAN NORRIS ABSENT: NONE ADOPTED: AUGUST 26 , 1985 CITY O ATASCADERO CALIFORNIA By uir- ROLF11 N LSON, Mayor AEST ROBIERT JOVES, City Clerk APP D A O RM: APPROVED AS TO CONTENT: RO ERT M. JON , terim City JPCHAEL SHELTON, City Ma ger Attorney 6