A. A residential construction tax is imposed on the privilege of constructing in the city any mobilehome lot or residential dwelling unit in the city and every person to whom a permit to construct any residential dwelling unit or install electrical and plumbing equipment to service a mobilehome lot in a mobilehome park in the city is issued shall pay to the city such tax as the following rates, to wit:
1. The sum of two hundred fifty dollars ($250.00) for each mobilehome lot constructed in a mobilehome park;
2. The sum of two hundred fifty dollars ($250.00) for each residential dwelling unit containing one bedroom;
3. The sum of three hundred fifteen dollars ($315.00) for each residential dwelling unit containing two bedrooms;
4. The sum of three hundred eightyfive dollars ($385.00) for each residential dwelling unit containing three or more bedrooms.
B. The fees imposed by this section shall not be required for a permit which authorizes the repair, maintenance or renovation of an existing dwelling unit within a building or an existing mobilehome lot within a mobilehome park.
C. The fees imposed by this section shall apply when a permit authorizes the construction of additional residential dwelling units within an existing structure or additional mobilehome lots within an existing mobilehome park, said fees to be computed on the basis of the new residential dwelling units or mobilehome lots being added to the existing building or mobilehome park. (Prior code § 41.07.078)