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(A) Imposed. A tax is hereby imposed upon the construction or placement of each residential unit and the construction, placement, or expansion of each commercial unit or commercial building in the city.
(B) Rates. The rates of the tax imposed, which may be amended by resolution, are as follows:
(1) For each single-family dwelling unit, $125;
(2) For each dwelling unit in a duplex or mobile home park, $90;
(3) For each dwelling unit in a multiple-family structure, $75; and
(4) For each square foot of gross floor area in a commercial unit or commercial building, $0.02.
(C) Due dates. The amount of the tax due pursuant to the provisions of this article shall be determined at the time a building permit is sought for construction, and the tax shall be due and payable concurrently with the application for the building permit. If the tax is not paid on or before the date the permit is issued, the tax shall be delinquent. In the case of a mobile home park, the tax shall be determined and paid on the basis of one residential unit for each mobile home pad shown in the plans therefor at the time the plans are approved by the Commission.
(D) Delinquencies; penalties; interest. When the tax becomes delinquent, there shall be added a penalty of 7% which shall thereupon become payable in the same manner as the tax. The tax and penalty shall bear interest at the rate of 0.5% per month until paid.
('66 Code, § 9-4.1403) (Ord. 275-C-S, passed 3-11-75)
The tax imposed by the provisions of this article shall not apply to the following:
(A) The construction or placement of a residential unit which is a replacement equivalent in size for a residential unit on the same parcel of land which was destroyed or substantially damaged by fire, flood, wind, earthquake, or other acts of God;
(B) The construction of a building by a nonprofit corporation exclusively for religious, educational, hospital, or charitable purposes; and
(C) The construction of a building by a federal, state, or local government.
('66 Code, § 9-4.1404) (Ord. 275-C-S, passed 3-11-75)
The tax imposed by the provisions of this article shall be due from the person by or on behalf of whom a residential unit or building or a commercial unit or building is constructed, or placed, whether the person is the owner or a lessee of the land upon which the same is to occur. The Director of Community Development shall collect the tax and remit the tax to the Director of Financial Services. The full amount due pursuant to the provisions of this article shall be a debt to the city, and the city may bring any action it deems feasible for the collection of the tax.
('66 Code, § 9-4.1405) (Ord. 275-C-S, passed 3-11-75)
No person may commence construction or do any act which is subject to the tax imposed by the provisions of this article without first paying the required tax.
('66 Code, § 9-4.1406) (Ord. 275-C-S, passed 3-11-75) Penalty, see § 9-4.903
Any tax paid to the city pursuant to the provisions of this article for proposed construction which is not commenced shall be refunded upon the application of the taxpayer, and a showing to the satisfaction of the Director of Financial Services that the building or unit has not been constructed or placed or construction begun, and that the building permit or use permit issued therefor has been canceled or surrendered.
('66 Code, § 9-4.1407) (Ord. 275-C-S, passed 3-11-75)
The provisions of this article shall not be applicable to construction or placement on land for which there has been a dedication of land or the payment of a fee imposed pursuant to the provisions of Article 10 of this chapter.
('66 Code, § 9-4.1408) (Ord. 275-C-S, passed 3-11-75)
ARTICLE 15: SCHOOL SITE DEDICATIONS
As a condition of approval of a final map, a subdivider who develops or completes the develop-ment of one or more subdivisions within the Antioch Unified School District shall dedicate to the school district such lands as the Council or Board of Supervisors of the county shall deem to be necessary for the purpose of constructing thereon schools necessary to assure the residents of the subdivision adequate elementary school service.
('66 Code, § 9-4.1501) (Ord. 275-C-S, passed 3-11-75)
The requirement of dedication shall be imposed at the time of the approval of the tentative map. If, within 30 days after the requirement of dedication is imposed by the city, the Antioch Unified School District does not offer to enter into a binding commitment with the subdivider to accept the dedication, the requirement shall be automatically terminated. The required dedication may be made any time before, concurrently with, or up to 60 days after the filing of the final map on any portion of the subdivision.
('66 Code, § 9-4.1502) (Ord. 275-C-S, passed 3-11-75)
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