(Amended by Ord. No. 148,246, Eff. 5/24/76.)
The tax imposed by this article is due and payable prior to the issuance of a building permit by the Department of Building and Safety; provided, however, that when the tax imposed on the conversion of an existing apartment building to a condominium or condominiums the tax is due and payable prior to the approval of the Final Map by the City Engineer. The Department of Building and Safety shall not issue a building permit until the tax imposed by this article has been paid. Any person owing money to the City under the provisions of this article shall be liable in any action brought in the name of the City for the recovery of such amount.
Any tax paid under the provisions of this article may be refunded if the application for the building permit is not approved, or if approved, is not used for construction of dwelling unit, or units, or where the final map has been approved by the City Engineer for the conversion of an existing apartment building to a condominium or condominiums and such apartment building is not converted.