183.02   ESTABLISHED.
   (a)   From and after the effective date of this chapter there is hereby created a tax to be paid concurrently with the obtaining of a building permit for a residential unit or with the issuance of a permit for the installation of trailer or mobile home pads or at the installation of any manufactured residential unit where such units do not require a building permit, as follows:
 
For each single or multiple family residential unit (including manufactured residential units)
$150.00
For each trailer or mobile home pad
150.00
(Ord. 31-90. Passed 2-26-90.)
 
   (b)   For the purposes of this chapter "residential unit" means each unit designed and intended to be occupied by one family. (Ord. 19-72. Passed 3-13-72.)