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CC Ordinance 15936, 1 ORDINANCE NO. 1593 BEING AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF CAMPBELL AM MING TITLE 3, REVENUE AND FINANCE, OF THE CAMPBELL MUNICIPAL ODDE, BY ADDING CHAPTER, 3.40, REGARDING CONSTRUCTION LICENSE TAX The City Council of the City of Campbell does ordain as follows: Section 1. That Title 3, Revenue and Finance, of the Campbell Municipal Code, be amended by adding as set forth in Exhibit "A" attached hereto. Section 2. This ordinance shall become effective thirty (30) days following its passage and adoption and shall be published once within fifteen (15) days of passage and adoption in the San Jose Mercury News, a newspaper of general circulation printed and published in the County of Santa Clara. PASSED AND ADOPTED this 4th day of March, 1986, by the following roll call vote: AYES : Councilmembers: Ashworth, Doetsch, Watson, Podgorsek NOES : Councilmembers: Kotowski ABSENT: Councilmenbers: None ATTEST: Anne G. Coyne, Cit3rClerk � �': • /JIB c ichael F.. Kotowski, Mayor "EXHIBIT All CONSTRUCTION LICENSE TAX Sections: 3.40.010 Chapter Title and Purpose 3.40.020 Definitions 3.40.030 Exemptions 3.40.040 Imposition of Tax 3.40.050 Tax Rate 3.40.060 Place of Payment 3.40.070 Time of Payment --Refunds 3.40.080 Refunds --Deadline for Claims 3.40.090 Use of Revenue 3.40.010 Title and Purpose (1) This Chapter 3.40 may be cited as the "Campbell Construction License Tax Ordinance." (2) The tax imposed under this chapter is solely for the purpose of raising revenue. This chapter is not enacted for regulatory purposes. 3.40.020 Definitions Except where the context otherwise requires, the definitions given in the following subsections shall govern the construction of this chapter. (1) "Building" means any structure having a roof constructed for e of persons, animals, chattels or support, shelter or enclosur ilehome shall not be deemed a property of any kind. A mob building. (2) "Construct" means the putting together, assembling, erecting, or altering of construction materials, components or modules into a structure, or portion of a structure, and includes the moving and or portion. thereof, onto a lot or parcel location of a building, of land. (3) "Floor area" means the area of the several floors of a building included. within the surrounding exterior walls of a building or portion thereof, exclusive of courts. The floor area of a building, or portion thereof, not provided with surrounding exterior walls shall be the usable area under the horizontal ;rojection of the roof or floor above. (4) "Structure" is anything constructed which is supported directly or indirectly on the ground (at, above or below the surface of the ground). 3.40.030 Exemptions The tax imposed under this chapter shall not apply to the following: (1) The City of Campbell, the United States, or any agency or instrumentality thereof, the State of California or any county, city and county, district, or any political subdivision of the state or any other governmental agency. (2) Nothing in this chapter shall be construed as imposing a tax upon any person when imposition of such tax upon that person would be in violation of the Constitution of the United States or that of the State of California. (3) Reconstruction of a building which was damaged or destroyed by earthquake, fire, flood, or other cause over which the owner had no control (provided that compliance with any building code or other ordinance requirement of the city or any other applicable law shall not be deemed a cause over which the owner has no control), provided there are no additional square feet of floor area. (4) Owners of single family dwellings and accessory buildings that conform to the permitted uses in an R-1 zoning district, regardless of the current zoning of the property, which is their principal place of residence.. 3.40.040 Imposition of Tax A license tax is hereby imposed upon every person who constructs, or causes to be constructed, any building in which said person has an equity or title or other interest, either as owner, lessee or otherwise. 3.40.050 Tax Rate (1) The tax imposed by this chapter shall be at a rate of 50 cents per square foot for all buildings constructed. (2) The square foot cost of 50 cents is based on January, 1986 Building Valuation Data as published by the International Conference of Building Officials in Building Standards Magazine. The Building Department shall annnually update the square foot cost when there is a 10 percent change in the average of all buildings listed in the Building Valuation Data. 3.40.060 Place of Payment Taxes imposed under this chapter shall be paid to the City Clerk of the City. 3.40.070 Time of Payment --Refunds The amount of tax imposed for the construction of any building, or portion thereof, shall be due and payable at the time a building permit is issued to construct the same, provided that there shall be a refund of the tax in the event the permit expires or is revoked before the facilities for which it is issued are constructed or installed. The tax may be reimposed when a new permit is applied for. 3.40.080 Refunds --Deadline for Claims Whenever the amount of any tax has been overpaid, or paid more than once, or has been erroneously collected or received by the City under this chapter, it may be refunded to the person who paid the tax as set forth in this section, provided that a written claim therefor stating under penalty of perjury the specific grounds upon which the claim is founded is filed with the Building official within one year of the date of payment. No refund shall be made unless the Building official is satisfied that the claimant is entitled to the refund. 3.40.090 Use of Tax Revenue All of the construction taxes collected pursuant to the provisions of this chapter shall be placed in the general fund of the City of Campbell to be used for the usual and current expenses of the City.