(A) The amount of the building excise tax shall be:
(1) Residential construction:
(a) For the first 700 gross square feet of residential construction, no building excise tax shall be assessed;
(b) For each additional gross square foot of residential construction in excess of 700 square feet and up to residential construction of 1400 square feet: $0.00 per gross square foot of residential construction;
(c) In addition to the amount in subsection (A)(1)(b), for each additional gross square foot of residential construction in excess of 1400 square feet: $0.00 per gross square foot of residential construction;
(d) For multifamily residential construction, any gross square footage of multifamily residential construction not within a dwelling unit shall be allocated on a pro rata basis to each dwelling unit within the building. The amount of the tax shall be calculated for each dwelling unit as provided in subsections (a), (b) and (c) based on the gross square footage of the dwelling unit plus the dwelling unit’s pro rata share of any gross square footage not within a dwelling unit.
(2) Nonresidential construction: $0.00 per gross square foot of nonresidential construction.
(B) Calculation of amount. The amount of building excise tax to be paid by an applicant shall be determined by the Director of Permits and Inspections.
(Ord. 01-22-296, 12-18-2001; Ord. 11-23-589, 11-1-2011; Ord. 14-23-678, 11-13-2014)