A. It is intended that the residential construction tax shall be applicable to all new residential units, including hotels and motels, which although considered as being commercial in nature, generate householders who impose a burden upon the public facilities and infrastructure of the City.

B. It is further intended that all residential units constructed within the City of Chula Vista shall be subject to the residential construction tax and may also be obligated to dedicate park lands or pay fees in lieu thereof as a condition of approval of a subdivision map; provided, however, that the City Council may waive all or a portion of either requirement in accordance with the provisions contained herein.

C. The City Council declares that the fees required to be paid hereby are assessed pursuant to the taxing power of the City and solely for the purpose of producing revenue. The continued increase in the development of dwelling units in the City with the attendant increase to the population of the City has created an urgency in that there are insufficient funds available for the increased demand for capital items required to serve the increasing population of the City. (Ord. 1805 § 1, 1978; Ord. 1491 § 1, 1973; Ord. 1423 § 1, 1972; Ord. 1366 § 3, 1971; prior code § 35.401(1)).