§ 4.56.020. Tax imposed.

A.

The maximum rate for the special tax authorized herein is $58.46 per single family residential unit, and comparable amounts for multifamily and nonresidential property, as approved by the voters at the March 7, 2000 election.

B.

Beginning fiscal year 2015-16, the special tax imposed pursuant to Chapter 4.56 of the El Cerrito Municipal Code shall be imposed in the amount of fifty-eight dollars and forty-six cents per single family residential unit, forty-five dollars per multifamily residential unit, and four hundred ten dollars per acre of non-residential property. Unless the council adopts a further amending ordinance, the special tax shall be imposed at the maximum rate for each type of property.

C.

For purposes of this special tax, nonresidential property shall be defined as any property which is designed, intended, or used for any purpose other than a residential use, including but not limited to, commercial, industrial and office uses. A hotel or motel structure containing one or more residential units shall be treated as a nonresidential property.

D.

No tax shall be imposed on vacant property or property under private ownership which is designated as open space in the El Cerrito general plan unless that property is used primarily for residential use.

(Ord. 2008-4 § 1, 2008; Ord. 2007-5 § 1, 2007; Ord. 2006-5 § 1, 2006; Ord. 2005-3 § 1, 2005; Ord. 2002-2 § 1, 2002; Ord. 99-8 § 2, 1999.)

(Ord. No. 2009-02, § 1, 4-6-2009; Ord. No. 2010-04, § 1, 4-19-2010; Ord. No. 2011-02, § 1, 4-4-2011; Ord. No. 2012-02, § 1, 5-1-2012; Ord. No. 2013-02, § 1, 5-7-2013; Ord. No. 2014-02, § 1, 5-6-2014; Ord. No. 2015-07, § 2 , 8-18-2015)