Chapter 26 TAXATION*
Section 26-150 Definitions and rules of construction.
The following definitions and rules of construction apply
to this article:
New construction includes additions to existing structures which increase square footage but
does not include the rebuilding, remodeling or alteration of existing structures which does not
increase square footage of existing structures.
Person means any "person," as defined in chapter 1 of this Code, who is required to
building permit pursuant to this Code.
Total floor area means the floor area within the perimeter of the outside walls of the building
under consideration, including the basement floor area, without deduction for hallways, stairs,
closets, thickness of walls, columns or other features.
(Ord. No. 12175, § 1, 3-6-89)