Construction License Tax

“Purpose and authority. The city council hereby declares that the license taxes required to be paid hereby are assessed pursuant to section 37101 of the state Government Code and the taxing power of the city and solely for the purpose of producing revenue. (Ord. No. 80-1, § 1; Ord. No. 86-37, § 2.)”

“All of the sums collected pursuant to this article shall be deposited in the capital outlay fund and shall be used solely for expenditures as needed for the following capital improvements: major streets, storm drains, bridges and public buildings. (Ord. No. 75-14, § 1; Ord. No. 80-1, § 2.)”

“Every person constructing or causing to be constructed or to be altered through the services of any employee, agent or independent contractor or otherwise, any single family residence, multiple dwelling structure, or commercial facility in the city for which a building permit is issued shall pay a license tax computed as follows:”

1975

“(a)Single family residences: $1,120 for each single family residence. (b)Multiple dwelling structures: $800 for each habitation unit to be contained in such multiple dwelling structure. (Ord. No. 75-14, § 1; Ord. No. 78-29, § 1.)”

Ordinance No. 75-14 (amended by Ord. No. 78-29, 80-1, 80-35, 83-28, 84-7, 86-37, 95-30)

“(a)Single family residences: $1,120 for each single family residence. (b)Multiple dwelling structures: $800 for each habitation unit to be contained in such multiple dwelling structure. (Ord. No. 75-14, § 1; Ord. No. 78-29, § 1.)”

at building permit

“prior to time of building permit issuance as provided in section 302 of the uniform building code as adopted by the City of Fairfield in section 5.1 of this code. (Ord. No. 75-14, § 1; Ord. No. 80-35, § 1.)”

City of Fairfield, the agency that levies it. City of Fairfield, Community Development, Building Safety Division

“NOTE: The fee schedule mentioned above only includes the fees that are collected with the building permit.”

“Any charitable, religious, educational or governmental association or entity is exempted from payment of the license taxes established in this article as to any residence or structure used solely for conducting its charitable, religious, educational, or governmental activities. (Ord. No. 75-14, § 1.)”

“Any oversized improvement required to be constructed pursuant to a subdivision agreement with the city under the Subdivision Map Act (Government Code Section 66410, et seq.), or pursuant to the conditions of a planned development district, conditional zoning, or pursuant to the conditions of a building permit granted for the construction of a commercial facility under Chapter 5 or pursuant to other conditions imposed by the city as a prerequisite to construction shall constitute the basis for credits against the taxes established in section 10.58. (Ord. No. 84-7, § 1.)”