A condominium conversion business license tax is imposed upon the development of all condominium conversion projects in the amount of $500 per dwelling unit.
(A) Definitions. For the purpose of this section, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
CONDOMINIUM
and
CONDOMINIUM CONVERSION.
These terms shall be defined as in § 9-5.203 of Chapter 5 of Title 9.
DEVELOPMENT.
Any and all acts connected with the creation, conversion into, marketing of, or improvement to convert an existing residential dwelling unit into a residential condominium.
SALE.
The transfer of title to property, or the exclusive right to occupy it, by the execution of a deed, lease, or other instrument by a seller or lessor and unconditional delivery thereof to the purchaser or lessee. For the purposes of this section, a
SALE
shall not be deemed to be completed until a properly executed deed, lease, or other instrument is delivered to the purchaser or lessee, except in a land sale contract where the sale shall be completed upon the execution of the contract. The recordation of the deed or lease, or a memorandum thereof, shall be prima facie evidence of delivery.
(B) Condominium conversion licenses. The Tax Administrator or his or her designee shall issue a condominium conversion business license following: (i) approval of a tentative map and use permit; (ii) upon the payment of the required business license tax provided for in this section or upon the execution and recordation of a duly notarized agreement signed by all record owners of the property contained within the condominium project, in a form approved by the City Attorney, agreeing to pay the condominium license tax prior to the transfer of title to each unit. The tax shall be paid before the city approves a final subdivision map unless record owners provide an agreement to pay, in which case at least 25% of the tax owing on the first phase of converted units available for sale shall be paid in cash before approval of a final map. Such agreement shall be recorded with the County Recorder and shall create a lien against the property until paid. Within five days after the payment of such tax, the Tax Administrator or his or her designee shall record a release of the lien.
(C) Exemption. The tax imposed by this section shall not apply to a condominium conversion to be occupied predominately by senior citizens or disabled persons of low income.
(D) Tax liens; hearings. In the event a developer shall fail to obtain a condominium conversion business license, the Tax Administrator or his or her designee shall notify him, her or it of the violation of this chapter and that if the developer does not request a hearing by a writing submitted to the City Clerk within five days of that notice, a lien will be filed against the property for the full amount of the business license tax due under this section. In the event an aggrieved person timely requests a hearing, a public hearing will be noticed to affected property owners and the developer and conducted by the Tax Administrator or his or her designee within 30 days of such request, at which time any aggrieved person may present evidence to contest the lien. The Tax Administrator or his or her designee shall determine the developer's obligation to pay the business license tax and the amount of the business license tax owed and give notice of that decision at least five days before recording the lien.
(E) Filling notices of liens. The Tax Administrator or his or her designee upon the determination that the business license tax is due, shall record a notice of lien in substantially the following form:
NOTICE OF LIEN - Pursuant to the authority vested in me by Section 3-1.232 of the Antioch Municipal Code, I did hold a hearing on the day of , 20 , which date was within 30 days after receiving a request for hearing and more than five days after mailing notice of that hearing to interested parties, to ascertain whether a tax lien should be imposed upon the property described below for nonpayment of a required condominium conversion business license tax of which $ is still unpaid and owing; and having determined at that hearing that this amount is owed to the City of Antioch, the City does hereby claim a lien on said real property in the sum of $ , and the same shall be a lien upon the real property until paid in full and discharged of record, and said sum shall be collected in the same manner and at the same time as are the taxes for the City on that real property and subject to the same penalties and procedures to foreclose.
The real property herein mentioned and upon which a lien is claimed is that certain piece or parcel of land in the City of Antioch, County of Contra Costa, State of California, and particularly described as follows (description of property):
Dated this day of , 20 .
Tax Administrator or his/her designee
(F) Remedies of this section. The remedies for failure to pay the business license tax imposed by this section shall be supplementary to any other remedy provided by law for the failure to pay a business license tax and shall also be cumulative, both with regard to each remedy provided by this chapter and each remedy provided by law.
(G) Tax refund. If the condominium conversion project is never consummated by sale of a unit, the person paying the business license tax shall be entitled to a refund of tax upon the filing of a new map, reversion to acreage or other lawful means to terminate the condominium status of the property. The city shall make the refund within 30 days of adoption of a budget for the fiscal year commencing the filing with the Tax Administrator or his or her designee of a complete application for refund. The tax Administrator or his or her designee shall release any recorded lien immediately upon such refund.
(Ord. 2082-C-S, passed 3-25-14)