A. The city shall collect TIFs, based on the land use categories in the rate schedule, from any applicant seeking to conduct development activity that includes expansion, replacement, or new accessory building and which requires the issuance of a building permit, including but not limited to development of residential, commercial, office, and industrial land, and includes the expansion of existing uses that creates a demand for additional system improvements. The public works department is authorized to determine the appropriate land use category found in the TIF rate schedule that applies to the application. The director may select a more appropriate trip generation rate and TIF in the case that the proposed development activity is better described by an alternative land use code in the current edition of the Institute of Transportation Engineers Trip Generation Manual that is not found in the published rate schedule.

B. All TIFs shall be due and payable prior to issuance of the building permit based on the land use category determined in BIMC 15.30.050.A.

Unless the use of an independent fee calculation has been approved, or unless a development agreement entered into pursuant to RCW 36.70B.170 provides otherwise, the TIF shall be calculated based on the TIF rate schedule in effect at the time the building permit application is deemed complete.

C. The public works department shall use the most closely matching land use for all applications for a land use not explicitly listed in the TIF rate schedule.

D. For a change in use of an existing building or dwelling unit, or portion thereof, that meets the requirements of subsection A of this section, except for development activity exempt under BIMC 15.30.070, the TIF shall be the applicable TIF for the land use category of the new use, less the TIF for the land use category of the prior use. For any change in use that includes expansion, replacement, or new accessory building, the TIF shall be the applicable TIF for the land use category of the new gross floor area (or if applicable, gross leasable area), less the TIF for the land use category of the prior gross floor area (or if applicable, gross leasable area). The net TIF shall be calculated by the following equation:

Net TIF = X – Y, where:

X = (new gross floor area and/or dwelling units) * (fee per unit for the new land use category); and

Y = (prior gross floor area and/or dwelling units) * (fee per unit for the prior land use category).

If the net TIF is a negative number, the applicant will not be required to pay TIFs for the development activity. The applicant will not be compensated by the city for a negative TIF.

E. For mixed use developments, TIFs shall be imposed for the proportionate share of each land use based on the applicable measurement in the TIF rates set forth in the TIF rate schedule.

F. The city shall not issue the required building permit until the TIFs set forth in the TIF rate schedule have been paid as set forth in the TIF rate schedule less any credits allowable under this chapter.

G. The city will assess TIFs based on a single service area encompassing the entire city. (Ord. 2023-19 § 3, 2023; Ord. 2017-21 § 2, 2017; Ord. 2015-07 § 1, 2015)