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ORDINANCE NO. 1604 <br />AN ORDINANCE AMENDING CHAPTER 15 OF THE <br />TOWN CODE RELATING TO CONSTRUCTION TAX. <br />THE TOWN COUNCIL OF THE TOWN OF LOS GATOS HEREBY ORDAINS: <br />SECTION 1 <br />Section 15 -77 of the Town Code is hereby amended to add to that section <br />the following: <br />''Section 15 -77 (4) <br />Replacement of a single family residential building or portion thereof <br />destroyed by fire provided the floor area of the new single family <br />residential building is essentially the same as the building destroyed. <br />This exception does not apply unless an application for a building <br />permit is made within one year of the date the building was damaged or <br />destroyed." <br />SECTION 2 <br />Section 15 -77 of the Town Code is hereby amended to add to that section <br />the following: <br />"Section 15 (5) <br />The equivalent building area as defined herein of a new single family <br />residence when an existing single family residence is demolished or <br />removed to allow for the construction of the new residence on the same <br />site and the plans for the new residence clearly define the floor area <br />of the existing residence. The equivalent building area is the floor <br />area of an existing single family residence. Except as herein provided, <br />the construction tax shall be imposed on the increased floor area of the <br />new residence." <br />