Agenda Packet 2-19-19 Public Hearing

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Ordinance - Page 3 of 5 (2) Any person seeking an exemption may be required to demonstrate that the improvements are eligible for an exemption and to establish all facts necessary to support the exemption. 3.736 Construction Excise Tax – Refunds. (1) A construction excise tax may be refunded to a person that: (a) Establishes that the tax was paid for improvements that were otherwise eligible for an exemption under section 3.734 of 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) Establishes that the tax had been erroneously collected. (2) A request for a refund shall 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 3.744 of this code. 3.738 Construction Excise Tax – Allocation. (1) Revenues from the construction excise tax will be allocated to fund programs, incentives, and services related to the housing of households earning 100 percent of area medium income and below, and in accordance with state law. (2) Up to 4 percent of the taxes collected may be retained by the city for payment toward the city’s administrative expenses related to collection and distribution of the construction excise tax. 3.740 Construction Excise Tax – Interest and Penalties. In addition to assessing any civil penalties, if the city manager determines that a person has failed to pay to the city all or any part of the construction excise tax due under section 3.732 of this code, interest shall be due on the entire unpaid amount, assessed at the rate of .833 percent simple interest per month or fraction thereof (10 percent per annum), computed from the original due date of the tax. 3.742 Construction Excise Tax – Implementing Rules. The city manager may adopt administrative rules pursuant to section 2.019 of this code for implementation of sections 3.732, 3.734, 3.736, 3.738, 3.740, 3.744, 3.746 and 3.748 of this code, the billing and collection of the construction excise tax due thereunder, and enforcement of those provisions. 3.744 Construction Excise Tax – Appeal. Any person aggrieved by any decision under this code may appeal the decision in the manner provided in section 2.021 of this code. The appeal shall be heard and determined as provided in section 2.021 of this code. 3.746 Construction Excise Tax – Violations. No person required to pay a construction excise tax under section 3.732 of this code may fail to state or to misstate the full value of the improvement. 3.748 Construction Excise Tax – Program Review. Beginning in 2021, and every two years thereafter, the city council shall review the overall management and outcomes February 19, 2019, Public Hearing - Item 3