The total residential construction tax fee must be collected prior to the issuance of any building permits for construction of any apartment house, residential dwelling unit, or the remodeling of any nonresidential structure for purposes of residential use, or lot development permit for the development of any mobile home lots. This tax may be imposed once per mobile home lot or residential dwelling unit. The residential construction tax must be paid to the Lincoln County treasurer, who shall maintain a record of all monies collected. (Ord. 2006-06, 10-16-2006)