§ 28-83. Levy.

There is hereby levied, and shall be collected by the community development group staff, for the purpose of defraying the cost of acquiring sites and providing public improvements required by the city as a result of residential development, an occupational fee or tax upon every person constructing any dwelling unit or units or establishing mobile home spaces within the city as provided in Article VI of this chapter for each dwelling unit or mobile home space hereinafter constructed upon any lot or area within the city.

(Code 1963, § 25A-2; Ord. No. 1096, § 1, 10-30-79; Ord. No. 1334, § 2, 1-22-85; Ord. No. 1446, § 1, 8-26-86; Ord. No. 1903, § 2, 10-22-96)

State law reference

Authority to levy such a tax, A.R.S. § 9-463.05.