Columbia Imposition of charge ordinance (§ 26-151)
Chapter 26: Taxation · Article VI. Development Charge
Every person issued a building permit for new construction shall pay a development charge of fifty cents ($0.50) per square foot of total floor area of new construction.
Official source: City of Columbia official Code of Ordinances (online): look up Sec. 26-151
Text from Supplement 139 (September 3, 2026).
Last checked November 1, 2026. The city's official copy controls; this page is a reading copy, not legal advice.