The City Council finds that the continuing increase in population, growth and property development in the city has created an urgent need for additional funds to be used for the purposes of providing for public safety, public works and other municipal services. Thus, the intent of the City Council is that each builder of a residential structure to be constructed within the city shall, prior to such construction, pay a tax as described in this chapter. The payment of this tax is required and assessed pursuant to the taxing power of the city. The tax is solely for the purpose of producing revenue.
(`78 Code, § 3.32.010.) (Ord. 1467 § 6, 1977.)