Ordinance chapter · Lincoln, California

CHAPTER 3.12 - BUILDING CONSTRUCTION AND EXPANSION TAX

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3.12.010 - Imposed.#

Pursuant to the authority of Government Code section 37101, there is imposed for revenue purposes a license tax within the city on the construction of any new buildings, or the expansion of any existing buildings which increases the floor area of the building by more than sixty percent.§

(Ord. 416B §1, 1982: Ord. 329B §1, 1977)

3.12.020 - Rate.#

(a) Residential Construction. The tax imposed by Section 3.12.010 shall be, for residential construction, the product of seventy-two dollars and fifty cents multiplied by the average density per dwelling unit as set forth in Title 17, multiplied by the number of dwelling units.§

(b) Other Construction. For construction other than residential, said tax shall be one-quarter of one percent of the valuation used for determination of building permit fees pursuant to the Uniform Building Code, or ninety dollars times the number of employees expected to be employed by the use or uses contemplated by the construction, whichever is less.§ The tax shall be paid prior to the issuance of a building permit.

(Ord. 445B §1, 1983; Ord. 329B §2, 1977)

3.12.030 - Use of revenues.#

(a) The city council finds and declares that the construction and expansion of residential, commercial and industrial buildings within the city places an increasing burden on existing park and recreational facilities, and creates a need for such additional facilities. The city council further finds that other available sources of revenue are insufficient to provide such public facilities commensurate with the demand created by new construction.

(b) The revenues collected pursuant to this chapter shall be deposited in a park and recreation fund and shall be used solely for the development of public parks and recreational facilities, the improvement of existing parks and recreational facilities, and the acquisition of land for parks and recreational facilities.§ Such facilities may include, but shall not be limited to, bicycle and pedestrian trails, equestrian trails and related improvements.

(Ord. 329B §3, 1977)