§ 34.41 TAX ESTABLISHED.

   (A)   From and after the effective date of this subchapter, there is hereby created a tax to be paid concurrently with the obtaining of a building permit for a residential unit or with the issuance of a permit the installation of a trailer or mobile home pad or as follows:

Land Use Type	Fee Per Unit
Single family	$500
Two family	400
Multi-family
3-4 family building	350
5 units or greater building	300
Mobile home dwelling	300
Single-family dwelling with living area less than 1500 sq. ft.	300

 

   (B)   For the purposes of this subchapter, “residential unit” means each unit designed to be occupied by one family.

   (C)   Exemption from the tax imposed by this subchapter shall be permitted only for the replacement of a legal use which does not add any new dwelling units. The replacement must by on the same parcel of land as the prior use and within two years of the prior use.

   (D)   Up to 50% of the tax imposed by this subchapter may be waived for the following land uses:

      (1)   Planned unit developments which comply with § 154.030(I), (J) and (K) of the zoning ordinances regarding open space and indoor recreation area.

      (2)   Senior housing and care facilities which comply with the following:

         (a)   The applicant must demonstrate compliance with either § 154.546(B)(34)(b)2.e. or (B)(36)(b)3.a. Should the applicant choose to apply § 154.546(B)(34)(b)3.a. as a basis for fee waiver, no indoor space considered shall be part of an individual dwelling unit or rooming unit.

         (b)   Compliance with passive recreation area requirements for land uses other than housing on other properties shall not be a basis for waiver from the fee for senior citizen housing unless the facilities have been sized to comply with this section and the applicant demonstrates a legal access to the recreation facilities by the residents of the senior citizen housing.

(Ord. 99-95, passed 10-17-95)