A tax is hereby imposed for revenue purposes upon the construction of each dwelling unit in the city as follows: Each person who constructs or causes a dwelling unit to be constructed in the city shall pay to the city, in addition to any other fees or taxes required to be paid, the sum of five hundred ninety six dollars eighty five cents ($596.85) for each such dwelling unit, together with the additional sum of one hundred nineteen dollars thirty eight cents ($119.38) for each bedroom contained in each such dwelling unit. (1962 Code § 8-6)