3.08.050 Imposition—Amount.
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There is hereby imposed an excise tax upon every person who constructs, or causes to be constructed, any new dwelling unit or mobile home space in the city in which the person has an equity or title or other interest either as owner, lessee or otherwise. The tax imposed by this section shall be at the rate of one hundred fifty dollars per dwelling unit.
A. The tax imposed by this section shall be imposed regardless of whether the new dwelling unit is created by new construction or by modification of existing structures, or by conversion from a different use.
B. The tax imposed shall apply to new mobile home park spaces regardless of whether they are part of a new mobile home park or an addition to an existing park. (Prior code § 2579)