A. An excise tax is imposed on every person who engages in the construction or installation of any improvement, including manufactured dwellings located within the corporate city limits. These rates shall be set by resolution.
B. The total tax shall be calculated upon the square footage of the improvement that appears on the building permit or installation permit.
C. In the case of multi-family structures such as duplexes, triplexes and apartment complexes, the tax shall be calculated on the square footage of each single unit (not the overall square footage of the building). The amount calculated for each single unit shall then be added together to calculate the total tax for the complex.
D. The tax shall be due and payable from the issuance of any building permit or installation permit for the improvement by any building authority. Liability for this tax shall be imposed upon every contractor or person who constructs or installs any improvement; provided, however, that only 1 tax must be paid on the construction or installation of any 1 improvement.
(Am. Ord. 1327, passed 5-19-2010)