(A) Every person constructing a new dwelling unit in the city is taxed and shall pay to the city the following fee for each new dwelling unit:
(1) One or less bedrooms, $150;
(2) Two bedrooms, $200; and
(3) Three or more bedrooms, $250.
(B) (1) Payment of the tax to the city shall be made at the time of, and shall be a condition precedent to, the issuance of a building permit authorizing construction of the dwelling unit.
(2) Payment of the tax to the city for any new dwelling unit situated within a mobile home park, for which a city building permit is not required, shall be made concurrently with payment of the mobile home park sewer connection fee and shall be a condition precedent to the issuance of an encroachment permit.
(C) If an extension of time is granted by the director of public works for the construction under building permit of a new dwelling unit, the building permit shall be deemed to have issued at the time the extension is granted, and the payment of an additional tax due hereunder shall be a condition precedent to the granting of such extension.
(D) If the use of a dwelling unit, which when constructed was exempted from tax under this article, is changed to a use which, at the time of construction, would have been taxable hereunder, the building permit therefor shall be deemed to have issued at the time the use of the dwelling unit was changed; and the tax imposed hereunder shall on that date be payable and shall be a condition precedent to the issuance of a certificate of occupancy therefor.
(`64 Code, Sec. 16-51) (Ord. No. 1421, 1448, 1696, 1949, 2031)