§ 19.05.030. Residential construction tax—Imposition—Rate.

(a) There is hereby imposed and shall accrue and be collected a residential construction tax, as the same is provided for in this chapter, upon the privilege of constructing apartment houses and residential dwelling units, including, without limitation, the remodeling of any nonresidential structure for use as a dwelling unit, and developing mobile home lots within the county, the building permits for which are applied for on and after the date on which the ordinance codified in this chapter becomes effective.

(b)

The rate of the residential construction tax shall be one percent, to the nearest dollar, of the valuation of each residential dwelling unit or mobile home lot, or one thousand dollars per residential dwelling unit or mobile home lot, whichever is less.

(c)

For purposes of this chapter and the calculation of the amount of the residential construction tax, the value of apartments and residential dwelling units shall be deemed to be thirty-six dollars per square foot, for each apartment or dwelling unit; and the value of mobile home lots shall be deemed to be thirty-six dollars multiplied by the number of square feet in a twenty-four feet by sixty feet mobile home, for each mobile home lot.

(Ord. 3017 § 2, 2004; Ord. 3000 § 8, 2003; Ord. 2339 § 1, 1999: Ord. 1360 § 1 (part), 1992)