“Commercial or industrial” means designed or intended to be used, or actually used, for other than residential purposes.

“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 law.

“Improvement” means a permanent addition to real property, or modification of an existing structure, that results in (1) a new structure, (2) additional square footage to an existing structure, or (3) addition of living or work space to an existing structure.

“Residential” means any structure designed for, intended to be used for, or actually used for, a dwelling or other residential purpose.

“Value of improvement” means the total value of the improvement as determined during the building permit issuance process. For the purpose of calculating the value of improvement for 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 building or trade permits issued. [Ord. 959 § 2, 2019.]