A. “Affordable housing’' means a housing unit for which a person earning 80% or less of area median income would not pay more than 33% of their gross income for housing payments.

B. “Area median income” means Hood River County median household income by household size as defined by the United States Department of Housing and Urban Development and published periodically.

C. “Building Department” means the Hood River Building Department or the City’s contractor or agent that performs building plan review and building permit issuance.

D. “Commercial and Industrial” means a structure designed or intended to be used, or actually used, for purposes other than residential purposes. Structures on land zoned Industrial or Commercial are presumed to be industrial or commercial.

E. “Construct” or “construction” means erecting, constructing, enlarging, altering, repairing, improving, or converting any building or structure for which the issuance of a building permit is required by Oregon law.

F. “Improvement’' means a permanent addition to real property or modification of an existing structure that results in any of the following: (a) a new structure, (b) additional square footage to an existing structure, or (c) addition of living space to an existing structure.

G. “Partial exemption” means one-half (½) the percentage rate of the Construction Excise Tax.

H. “Person” means an individual or any other legal entity, such a corporation, partnership or association, capable of exercising legal rights, obligations or owning property.

I. “Project” means several individual building or trade permits and multiple improvements, in which case, the Construction Excise Tax shall be calculated based on the total value of all improvements associated with the project, regardless of the number of individual building or trade permits. The project is deemed to be concluded upon final inspection or issuance of a certificate of occupancy.

J. “Residential” means is any structure designed, intended or used as a dwelling. Structures on land zoned Residential are presumed to be residential.

K. “Structure” means something constructed or built and having a fixed base on, or fixed to, the ground or to another structure.

L. “Value” (of an improvement) means the value determined under the applicable guidelines employed by the City for processing building permit applications. For purposes of calculating the value of all improvements associated with a project that involves multiple permits and multiple improvements, the Construction Excise Tax shall be based on the total value of all improvements regardless of the number of separate building or trade permits involved.

M. “City Manager” means the Hood River City Manager or the Manager’s designee.