The tax or fee imposed by this chapter shall be collected by the community development
group staff who shall be charged with the administration hereof. The tax for each
dwelling unit shall be collected by the director prior to the issuance of a building
permit for the construction of any dwelling unit, and the tax with respect to any
mobile home space shall be collected prior to the issuance of a building permit for
the development of a mobile home park. A permit shall not be issued until the tax
or fee required by this chapter has been paid.