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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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