A. Each person who applies to obtain a permit to construct a residential improvement in the city of Talent shall pay a residential construction excise tax in the amount of one percent of the total value of the improvement.

B. Each person who applies to obtain a permit to construct a commercial or industrial improvement in the city of Talent shall pay a commercial construction excise tax in the amount of one percent of the total value of the improvement.

C. The construction excise tax shall be due and payable prior to the issuance of any building permit. [Ord. 959 § 3, 2019.]