3.08.060 Payment—When.
A. Payment of the tax imposed by Section 3.08.050 shall be made at the time of, and shall be a condition precedent to:
1. The issuance of a building permit for the construction of any such dwelling unit; or
2. The issuance of a construction permit for a mobile home park; or
3. The issuance of an occupancy permit for the conversion of an existing building from a transient occupancy use to a dwelling unit, where such conversion does not involve construction or modification of the building.
B. For all dwelling units, the tax imposed by this chapter shall be in addition to the fee required to be paid as a condition to the issuance of any permit or other entitlement, and no permit or other entitlement shall be issued until the tax is paid.
C. Where taxes imposed by this chapter have not previously been paid, any extension of time granted on a building permit shall, for the purposes of this chapter, be deemed the issuance of a new building permit and the taxes imposed by this chapter shall be paid prior to the granting of any such extension. (Prior code § 2580)