15.17.025 Levy of tax.
Unless subject to exemption under Section 15.17.035, each person who applies for a building permit for real property located in the City of Hood River shall pay a construction excise tax, as follows.
A. Commercial or Industrial improvements shall be subject to and pay an excise tax in the amount of 1% of the value of the improvement.
B. Residential improvements shall be subject to and pay an excise tax in the amount of 1% of the value of the improvement.
C. Construction excise taxes levied under this section shall be due and payable prior to the issuance of any building permit by the Building Department for building permit issuance.
D. Construction excise taxes may be paid by:
1. The owner of the subject property; or
2. Any agent of the property owner authorized to apply for a building permit on the property owner’s behalf.
E. The Building Department shall calculate the amount of excise tax due under this Chapter based on the documentation provided by the permit applicant at the time of issuance of building permits and shall be based on the total value of all improvements associated with the project regardless of the number of separate building or trade permits involved. The excise tax calculated as owing for each project shall be paid in full prior to issuance of building permits.