Chapter 26 TAXATION*
Section 26-169 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 obtain a
building permit pursuant to this code.
Total floor area includes the floor area within the perimeter of the outside walls of a building,
including the basement floor area, without deduction for hallways, stairs, closets, thickness of
walls, columns or other features. Total floor area also includes the entire floor area of carports,
decks and other structures which do not have outside walls and which cannot be lawfully
constructed without a building permit.
(Ord. No. 13591 § 1, 2-15-93)