3.36.010   Excise tax.
   A.   An excise tax at the rate hereinafter set forth is established. Said tax shall apply to every person to whom Title 15 of this code is applicable and who must obtain a building permit pursuant to Title 15 of this code; provided, however, said tax shall not apply to work on an existing building or structure where the work to be done pursuant to the permit does not increase the area of such existing building or structure. If the number of square feet in the building or structure is increased, then said tax shall be paid pro-rated to such increased number of square feet according to the ratio it bears to the original number of square feet in the building or structure. This tax is in addition to all other applicable taxes and fees.
   Notwithstanding anything to the contrary contained herein, the foregoing shall not exempt from the tax any work on any building or structure for which a building permit was issued for a shell building until such time as any such shell building has been finally completed and fully occupied for a reasonable period of time. For purposes of the foregoing, a reasonable period of time shall be conclusively deemed to have passed when any such shell building has been fully occupied for a period of two years.
   B.   The rate of said excise tax shall be eight-tenths of a percent of the valuation determined in accordance with the most recently published International Conference of Building Officials May/June standard index for both residential and commercial properties. The tax shall be due and payable at the time the building permit is issued; provided, however, the tax shall be refunded on application for refund by the permit holder in the event the permit expires or is revoked prior to the commencement of the activity for which it was issued. Said excise tax shall be paid at the address at which the chief building official then conducts business.
   C.   Said tax shall not apply to any person where said tax would violate either the Constitution of the United States or of California.
   D.   Said tax shall not apply to any person who obtains a building permit for reconstruction or repair of any building or structure which was damaged or destroyed by earthquake, fire, flood or other cause over which the owner had no control (provided that compliance with any building code or other ordinance required by the city or by any other applicable law shall not be deemed a cause over which owner has no control), but only if:
      1.   Such reconstruction or repair is done pursuant to a building permit issued within one year of such damage or destruction; and
      2.   The number of square feet in the building or structure is not increased.
   If the number of square feet in the building or structure is increased, then said tax shall be paid prorated to such increased number of square feet according to the ratio it bears to the original number of square feet in the building or structure.
   E.   All of the taxes collected for said tax shall be placed in the "major street construction fund" for the purposes set forth herein. All taxes in said major street construction fund shall be expended for the acquisition of land and interest in land for, and the construction, reconstruction, replacement, widening, modification, and alteration (but not for maintenance and repair), of existing and proposed streets in the city, including, but not limited to, separation structures, bridges, culverts for such streets, and traffic control and lighting. As used in this section, maintenance and repair means work done on existing streets to make the same usable and safe, but which does not increase the capacity of such street either as to volume of vehicular traffic or vehicular weight above that for which they were theretofore designed.
   F.   In the event, in the opinion of the city engineer, adequate funds are not available in the major street construction fund for an expenditure required by a proposed improvement, city may enter into an agreement with the person proposing the improvement for such person to accomplish the construction which would usually be funded by the major street construction fund using his or her own financing, to be reimbursed by the city when adequate funds become available in the major street construction fund. In lieu of payment of all or a portion of said tax, the city may enter into an agreement to grant a credit against such tax to any person who constructs improvements which would usually be paid from the major street construction fund.
   G.   Notwithstanding any statement or implication to the contrary herein, nothing herein shall be construed in any manner to decrease to any extent the obligation of any person to construct and dedicate improvements as may be imposed by law in effect at the time of such obligation. (Ord. 2010-014 § 3; prior code § 9.01.073)