A. A cultural development construction tax is imposed on the privilege of New Construction or Reconstruction as defined in Section 15.57.020 Subsections C and D. Such tax shall be equal to one-half (1/2) of one (1) percent ofthe Construction Cost.
B. Notwithstanding the foregoing provisions, the tax shall not be imposed and charged for any permit for which an application together with two sets of complete plans and specifications as required by Sections 301 and 302 of the California Building Code are filed and approved with the City prior to September 8, 1986, provided that the applicant has paid all plan check fees prior to that date.
C. No cultural development construction tax shall be charged for the first Reconstruction of any Commercial Structure up to its previously existing square footage, if the previously existing Commercial Structure was voluntarily demolished by the property owner after Code Enforcement has issued a Notice of Violation/Abatement.
(Ord. MC-1525, 01-15-20; Ord. MC-1451, 12-20-17; Ord. MC-1175, 7-22-04; Ord. MC-768, 3-12-91; Ord. MC-650, 1-19-89; Ord. MC-542, 9-11-86)