Ord. 20609 - Laserfiche WebLink

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(1)Each person who applies to construct a commercial improvement in the city shall pay a commercial construction excise tax in the following amounts: (a)From July 1, 2019 through June 30, 2020: 0.33 percent of the value of the improvement. (b)Beginning July 1, 2020:0.50 percent of the value of the improvement. (2)Each person who applies to construct a residential improvement in the city shall pay a residential construction excise tax in the following amounts: (a)From July 1, 2019 through June 30, 2020: 0.33 percent of the value of the improvement. (b)Beginning July 1, 2020:0.50 percent of the value of the improvement. (3)The construction excise tax shall be due and payable prior to the issuance of any building permit. 3.734Construction Excise Tax - Exemptions. (1)The construction excise tax shall not apply to any of the following improvements: (a) Private school improvements; (b) Public improvements as defined in ORS 279A.010; (c) Residential housing that is guaranteed to be affordable, under guidelines established by the United States Department of Housing and Urban Development, to households that earn no more than 80 percent of the median household income for the city of Eugene, for a period of at least 60 years following the date of construction of the residential housing; (d) Public or private hospital improvements; (e) Improvements to religious facilities primarily used for worship or education associated with worship; (f) Agricultural buildings, as defined inORS 455.315(2)(a); (g) Facilities that are operated by a not-for-profit corporation and that are: 1. Long term care facilities, as defined in ORS 442.015; 2. Residential care facilities, as defined in ORS 443.400;or 3. Continuing care retirement communities, as defined in ORS 101.020. (h) Residential dwellings sold for $250,000or less; (i)Housing for low-income persons that is exempt from systems development charges pursuant to section 7.725(c) of this code; and, (j)Projects granted a multi-unitproperty tax exemption (MUPTE) by the city. (2) Any person seeking an exemption may be requiredto demonstrate that the improvements are eligible for an exemption and to establish all facts necessary to support the exemption. 3.736Construction Excise Tax – Refunds. (1)A construction excise tax may be refunded to a person that: (a) Establishes thatthe tax was paid for improvements that were otherwise eligible for an exemption under section 3.734of this code; or (b) Establishes that construction of the improvements was not commenced and the associated building permit has been cancelled by the city; or (c) Establishesthat the tax had been erroneously collected. (2)A request for a refundshall be made within three years from the date of payment of the construction excise tax on forms provided by the city manager. Denial of a request for a refund may be appealed as provided for in section 3.744of this code. 3.738 Construction Excise Tax – Allocation. Ordinance - Page 2 of 4