3.32.040 Schedule of tax.
A. Every person constructing, erecting or replacing any new dwelling units in the City, or converting any existing units to condominiums, cooperative or subdivided ownership, shall pay to the City a residential construction tax in accordance with the following schedule:
1. Single-family dwellings: $450.00 per unit plus $25.00 for each bedroom in excess of one bedroom;
2. Attached, cluster housing of planned developments under either condominium or subdivided ownership: $375.00 per unit plus $25.00 for each bedroom in excess of one bedroom;
3. Duplex units: $350.00 per unit plus $25.00 for each bedroom in excess of one bedroom;
4. Multiple-family units: $250.00 per unit plus $25.00 for each bedroom in excess of one bedroom;
5. Mobile homes: $200.00 per unit plus $25.00 for each bedroom in excess of one bedroom;
6. Residential hotels or motels with individual kitchen facilities: $150.00 per unit;
7. Residential hotels or motels without individual kitchen facilities: $100.00 per unit;
8. Transient hotels or motels: $75.00 per unit.
B. For the purpose of implementing the fee schedule set forth in subsection (A) of this section, any rooms as shown on plans submitted by the subdivider, regardless of their designation thereon, which may be used for bedroom purposes shall be regarded as a bedroom.
C. Such taxes shall be due and payable upon application to the City for a building permit for the construction of any such dwelling unit; provided, however, that there shall be a refund of such taxes in the event the building permit is not approved, or is not used, for such construction.
D. Further, the taxes for the conversion of ownership as indicated in CVMC 3.32.020 shall be payable upon application to the City for a certificate of occupancy, as specified in Sections 306 and 502 of the Uniform Building Code, 1970 Edition, and as required for such conversion pursuant to CVMC 15.56.010; provided, however, that there shall be a refund of such taxes in the event that the apartment building or project is not ultimately converted to condominium or independent dwelling unit ownership. (Ord. 1805 § 1, 1978; Ord. 1667 § 1, 1976; Ord. 1491 § 1, 1973; Ord. 1366 § 3, 1971; prior code § 35.402).