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Home My WebLink About1091 - Excise Tax on Property Developmenti STATE OF CALIFORNIA ) ) SS. COUNTY OF ORANGE ) ----_ ta' illiam--- M,9 chm? .dt-__------------------_ --, being first duly sworn and on oa #h, depose and say that I am the _ Advertising - -_ Manager---- _----------------------------- of the Newport Harbor News Press -DAILY PILOT, a news- paper of general circulation in the City of Newport Beach, County of Orange, State of California, and #hat City Ordinance Number 1- - -- 091 - - - -- of which the copy printed hereon is a true and com- plete copy, was printed and published in the regu- lar issue (s) of said newspaper on 7gust.. -3� - .._.. - .:.. ......... ........... ........... ...z.. -., 196 ...4...... Subscribed and sworn to before me this 31�t day of ........ _u gust .................... .... .. 196._x...... ................ ------- --- -- - - - - -- ------------------ - - - - -- N ar Public in and for }he County o Or nge, S }ate of California JOSEPWE. DAVIS My Commission expires !7y.cnmmiss gRZaiires hme 21, 1M STATE OF CALIFORNIA ) COUNTY OF ORANGE )SS- CITY OF NEWPORT BEACH ) I, MARGERY. SCHROUDER, City Clerk of the City of Newport Beach, California do hereby certify that the foregoing ..- -..... City, KId pance.....- ..................................................... No- _1119L - - - was duly and regularly adopted: passed and approved by the City Council of the City of Newport Beach, California, at a regular meeting of said City Council held at the regular meeting place thereof, on the - -24dtb A.� d8gt ..........•... 19 Eta•- - ...day, of ...... g- •• by the following vote: AYES: COUNCILMEN Stodrlmre�'• Forgtit_,,C ® ®lcy Gruber' Ml��ra Agarsflaall Pago�e .......... ...... . ..... ..... NOES: COUNCILMEN ..... .......1V9'Re . ... ........... • •---------- ------ ------------------ • •....---............. .......................- ....... ABSENT: COUNCILMEN .................None.... Dated this .. $la.... day of ......... S @pt�ffibex• ........... - .... ..... - 19 �4 CI �/J(Clllarrk� /tthe City of Newport Beach. State of California g ORDINANCE NO. 1891 AN ORDINANCE OF THE CITY OF NEWPORT BEACH ADDING CHAP- TER 8 TO ARTICLE VI OF THE NEWPORT BEACH MUNICIPAL CODE RELATING TO EXCISE TAX ON PROPERTY DEVELOPMENT The City Council of the City of New- port Beach does ordain as follows: SECTION 1. Chapter 8 is added to Article VI of the Newport Beach Munici- pal Cade to read: SECTION 6800. Findings of Fact. The City Council finds: The rapid development, of land in the City Of Newport Beach has created a need for public Improvements end facili• ties consisting of fire stations and fi,e- fighfing equipment, public City librar- lea and Public City Parks, which caw not be met by the ordinary revenues Of the City. The need for such impruve- ments results directly from thb In- crease In density In the ,-ffy by the development Of land that has hereto- fore been vacant and by construction of additional residential, commercial and industrial units an land heretofore de- veloped. The most practical and equit. able method of collecting the funds or before the date the permit is Is- building or unit. sued, the tax or the amount thereof SECTION 6810. Proceeds. not paid Shall thereupon become de- All proceeds from the tax, penalty linquent. and Interest collected under this Chap - (d) Delinquency, penalty, interest ter shall be paid into a special capital There shall be added to the tax for OutlaYS fund of the City entitled 'Capi- any unit or so much of said fax as tal Outlays Fund for Acquiring, Con• becomes delinquent a penalty of 35 strutting and Equipping of Fire Sta- Per cent which shall thereupon be- Here, Libraries and Parks', which fund come payable in the same manner as is hereby created. Slid fund shall be the tax. The fax and penalty shall Used only for the purpose Of acquiring, bear interest at the rate of .58 of one building, improving, expanding and percent per month until paid. aquipping City fire stations, City Ilbrar- SECTION 6803. Operative Date. !as and City parks." The tax Imposed by this Chapter shall SECTION 3. This ordinance Shall be 5ph, to the construction and Occupancy Published once in the official newspaper all residential, commercial, and in- of the City, and the same shall be nfrlal Unite tar which a building or effective 30 days after the date of Its xlsfruction permit is issued on or after atloption. ie first day Of the month following This Ordinance was introduced at a, ie month in which the Ordinance adding regular meeting of the City Council 'V is Chapter becomes effective. the City of Newport Beach heltl On T SECTION 6804 Exceptions. 8th day of June, 1964, and was gZ'; There Is excepted from the fax im- on the 14th day Of August, 1964, by f W_ ned by this Chapter the fallowing: fallowing vote, to wit: (1) The construction and occupancy AYES, COUNCILMEN: Parsons, Of a residential, commercial Or in- Marshall, Elder, Gruber, Cook, Farah, dustrial unit which is a replacement Stoddard. Mr a unit being removed from the NOES, COUNCILMEN: None Same lot or parcel of land. The ex- ABSENT COUNCILMEN: None emption Shall equal but not exceed PAUL J. GRUBER the fax which would be payable here- MAYOR under if the unit being replaced ATTEST: were being newly constructed. MARGERY SCHROUDER SECTION 6805. Exclusions. CITY CLERK tax upon the construction and OCCUPaw There Is excluded from the tax Icy- Published Newport Harbor News - Press, cy of residential, commercial and in- Posed by this Chapter the fallowing: Newport Beach, Calif., Aug. 31, 1964. dustrial units or buildings In the City. (1) The Construction and occupancy 113644 SECTION 6801. Definitions. of any building or unit by am bank For the purpose of INS Chapter, including national banking associations. the wards hereinafter defined shall have (3) The construction and occupancy • the meanings assigned to them amess Of any building by an 'Insurer as that from the context it appears that a differ- term. Is defined in Article XIII, Sec- ant meaning is intended. Pion 141/5, of the Constitution of 'Residential unit' means a single California. family dwelling, a dwelling unit in a (3) The construction and occupancy duplex, apartment house or dwelling of any building by a nonprofit corpora. group, and any other place designed ti0n exclusively for religious, e0uca- far human occupancy which contains tional, hospital or charitable purposes. a kitchen, and any space in a mobile- (4) The construction and OccupancY home park designed or intended far a of any building by the United States Muse trailer, mobilehome, camper or or any department or agency thereof similar vehicle. or by the State of California or any 'Commercial unit' means any space department, agency or political sub. In a building or structure designed or division thereof. intended to be occupied or used for SECTION 6606. Impact of Tax - En. business or commercial purposes, in- fOrcement. cluding sleeping rooms In hotels and The faxes Imposed by this Lhapter are motelS without kitchens Or kitchen due from the person by or on bahalf of facilities. whom a residential, commercial or in- 'Industrial unit' means any space dustrial unit or building or a mobile, In a building or structure designed home park is constructed whether such or Intended for manufacturing, Person is the owner or a lessee of the processing, research, warehousing, and land Upon which the construction is to similar uses. occur. The Director of Finance shall ' Mobilehome park' means any area collect the tax and any density and where one or more lots or spaces Interest due hereunder. The roll amount _ are rentetl or held out far rent f0 be due under this Chapter shall cv"titute Occupied by a house trailer, mobile a debt to the City of NeWPOrt Beach. home, camper or similar vehicle. An action far the collection thereof may SECTION 6803. Imposition Of Excise be commenced in the name of the City Tax. in any COUr} having Jurisdiction of the (a) Tax Imposed: An excise tax Is cause. hereby Imposed upon the con SECTION 6807. Violation- Misdemeanor. struction No person shall begin the construction and occupancy of each residential of any residential, commercial ar in. unit, commercial unit, and Industrial dustrial unit Or building or any mdbile- unit in the City. home park In the CRY, wthaut first he, (b) Rates. The rat" of the excise ing Paid the fax and any penalty and tax hereby imposed are as follows: Interest due the City under this Chap- --- (1) Residential: For each residential ter, unit: $85.00. SECTION 6808, Occupancy Prohibition. - _ - - (3) Commercial: For each commer• No Occupancy permit Shall be issued cial building or commercial unit in a for, and tw person Shall Occupy or after building, the amount of $.01 per square for occupancy, any residential, commer- feet Of gross floor area Including any cial or Industrial unit or building or area in a building designed for the any space in a mobilehome park in the Parking of vehicles. City unless the tax and any penalty (3) Industrial: For each industrial and Interest imposed upon the con- _ - building or industrial unit in a build- sfruction and occupancy thereof by this /- - - - - ing, the amount of 8.01 per square Chapter have been paid. Mot of gross floor area Including an SECTION 6809. Refunds. \: area In a building designed for the Any tax, penalty or Interest paid to the Parking of vehicles. City under this Chapter for any builtl- - (C) Date due. The amount of the Ing or unit of a building or mnbile- - - tax due hereunder Shall be determined home Park which Is not constructed - at the time a building permit Is sought shall be refunded upon application of for the construction of residential, the taxpayer and a showing to the satis- Commercial Or Industrial units or faction of the Director of Finance that buildings or for the construction or said buildings or unit has not been Con - reconstruction Of any mobilehome structed or construction commenced and Park, and the full amount of a Id tax that the building Permit Issued for shall be due and payable concurrent - said building or unit has net been can - IY with the application for such per- celled or surrendered or otherwise does mit. If Such tax is not fully paid on not authorize the construction of Said 4 0