A. Tax Imposed. An excise tax is hereby imposed upon the construction and occupancy of each residential or commercial unit in the City.

B. Rates. The rates of the excise tax hereby imposed shall be a fee established by resolution. (Ord. 1030 § 2(4), 2018; Ord. 853 § 2 (part), 1993; Ord. 498 § 2, 1974; Ord. 428 § 2 (part), 1972)