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(1) The tax shall be imposed at the rate of one dollar ($1.00) per one hundred dollars ($100) of construction or improvement costs. Construction or improvement costs shall be calculated in the same manner as required for permits under Section A-902.3; provided that the Department may by regulation establish an alternative methodology for determining costs, including, at the Department's discretion, by using estimated costs. For a structure used or intended for use in significant part for non-residential purposes, the tax shall be charged only with respect to the costs associated with improvements to the portion of the structure used or intended for use for residential occupancy, including common space related to such purposes; provided that the Department may by regulation establish a method for estimating such costs.
(1) No building permit or certificate of final inspection shall be issued unless and until the tax due at the time of such issuance is paid. Every building permit and certificate of final inspection shall contain a notation regarding payment of the tax.
(2) In the event that at the time of building permit application, the precise amount of tax due is not known, the taxpayer shall submit a certified best estimate, as may be required by regulation; and shall promptly submit a corrected certification, with any additional payment that may be owing, as soon as more certain information is available. The Department may, by regulation, establish penalties and interest charges for underestimation of payments.
(3) At the time of building permit application, during or upon completion of construction or improvement, or at any appropriate time in the judgment of the Department, the Department may require taxpayers to submit such documentation as needed to confirm payment of the correct amount.
(1) Each year, in the annual operating budget ordinance, Council shall appropriate to the Department of Planning and Development – Division of Housing and Community Development, subject to subsection 2-300(2) of the Home Rule Charter, an amount equal to an estimate provided by the Director of Finance of total receipts under this Chapter projected for the fiscal year for which appropriations are being made, with the expectation that such amounts will be deposited by the Director of Finance in the Non-Recording Fee Sub-fund of the Housing Trust Fund, to be used for the purposes set forth in Chapter 21-1600.
(3) The annual budget shall fund workforce development and construction training and apprenticeship opportunities on budget-supported construction programs including, Basic System Repair, Adaptive Modifications, Preservation of Existing Affordable Housing, development of permanent housing for the homeless and investment in neighborhood commercial corridors.
(4) Funding shall also be provided to support renters, small landlords and homeowners, through programs for Rental Assistance, Eviction Prevention, Small-Landlord loans, Tangled Title assistance and PhillyFirstHome.
(5) All funded programs shall have strong M/W/DBE participation goals informed by the most current Disparity Study, and strong monitoring and enforcement procedures. Pursuant to Section 17-1602, all contracts for the implementation of funded programs shall require an Equal Opportunity Plan, which provides percentage goals for meaningful and representative opportunities for M/W/DBEs to participate in all phases of the contract and an appropriately diverse workforce of minority, female and disabled persons. Pursuant to Section 17-1604, regular reporting to Council shall be required on contractor efforts to achieve participation goals; and pursuant to Section 17-1605, City Council may hold hearings to determine contractor compliance.
(1) Should any section, subsection, sentence, clause or phrase of this ordinance be declared invalid by a court of competent jurisdiction, such decision shall not affect the validity of the ordinance in its entirety or of any part thereof other than that declared to be invalid.