3.16.030 Amount of tax.
Every person constructing or causing to be constructed or to be altered through the services of any employee, agent or independent contractor, or otherwise, any new single-family residence, multiple dwelling structure in the city for which a building permit is issued on or after July 1, 1978, shall pay a license tax computed as follows:
A. Single-family residence. two percent of the gross assessed valuation as determined by the county building department at the time the building permit is issued;
B. Multiple dwelling structures. four hundred fifty dollars for each habitation unit to be contained in such multiple dwelling structure;
C. For the alteration of dwelling structures, the license tax shall be computed only on the additional habitation units, if any, resulting from alteration;
D. Modular homes. two percent of the gross assessed valuation as determined by the county building department at the time the building permit is issued. (Ord. 179-82, 1982; Ord. 151 § 3, 1978)