§ 8-617. Wastewater system new development excise tax.
There is hereby established and imposed a wastewater system new development excise tax to be levied, and collected on new development to be served by the City's wastewater system, and used as set forth herein;
(a)
For new residential construction the sum of eight hundred fifty dollars ($850.00) for homes up to twelve hundred (1,200) square feet and two dollars ($2.00) per square foot for each square foot in excess of twelve hundred (1,200) square feet.
(b)
For non-residential construction one hundred fifteen dollars ($115.00) per employee plus four dollars ($4.00) per gallon per day of additional flow if the estimated wastewater flow is greater than thirty (30) gallons per day per employee. Water records for existing facilities will continue to be used to estimate future wastewater flow.
(c)
The tax imposed herein shall be collected at the time a building permit is issued for all construction and based upon the square footage as set forth in said building permit. For residential expansions which includes the installation of plumbing fixtures, one dollar ($1.00) per square foot for each additional square foot added to the current structure.
(d)
The funds collected from the imposition of this wastewater system new development excise tax shall be used for the future expansion and improvement of the City's wastewater system. Funds collected shall be paid into the Wastewater Capital Account and accounted separately therein; such funds and the interest accruing thereon shall be used exclusively for wastewater expansion, improvements, and to pay debt service on obligations issued to finance said future improvements and expansion of said wastewater system.
(e)
For all entities not required to obtain a building permit, a charge equal to the excise tax set forth herein shall be levied at the time access to the wastewater system is requested. This charge must be paid before access to the wastewater system is granted. The charge levied herein is to reimburse the City for the cost of providing sufficient capacity to allow access to the wastewater system. The fund collected hereunder shall be used as provided in subsection (d) above.
(Ord. No. 0-0001-58; Ord. No. 0-0203-47)
Editor's note
Ord. No. 0-0001-58, adopted June 12, 2001, was approved by the electorate on Aug.
14, 2001. Further, said ordinance, §§ 10, 11, and 13 states: The effective date of § 8-617 shall October 1, 2001.
The excise tax levied hereby is in addition to any and all other excise taxes levied
or assessed by the City.
The provisions hereof shall be cumulative and in addition to any and all other taxing
provisions of City Ordinances. Except that payments made under the City's existing
impact fee Ordinance No. O-9596-2 shall be discounted against the excise tax assessed
and owing hereunder for as long as the said impact fee ordinance is in effect.