Sections:
3.35.010 Short title - Adoption
3.35.020 Imposition - Rates
3.35.030 Payment
3.35.040 Tax Inapplicable to Instruments in Writing to Secure Debts
3.35.050 Government and Its Agencies Not Liable
3.35.060 Tax Inapplicable to Conveyances to Make Effective Plan of Reorganization or Adjustment
3.35.070 Tax Inapplicable to Make Effective Order of Securities and Exchange Commission
3.35.080 Partnerships
3.35.090 Tax Roll Parcel Number Requirements
3.35.100 Administration
3.35.110 Claims for Refund
There is imposed on each deed, instrument or writing by which any lands, tenements or other realty sold within the City shall be granted, assigned, transferred or otherwise conveyed to, or vested in, the purchaser or purchasers, or any other person or persons, by his or their direction, when the consideration or value of the interest or property conveyed (exclusive of the value of any lien or encumbrances remaining thereon at the time of sale) exceeds one hundred dollars ($100.00), a tax at the rate of twenty-seven and one-half cents (27.5¢) for each five hundred dollars ($500.00) or fractional part thereof.
[Ord. No. 461, Section 3, 5/9/07.]
Any tax imposed pursuant to Section 3.35.020 shall be paid by any person who makes, signs or issues any document or instrument subject to the tax or for whose use or benefit the same is made, signed or issued.
[Ord. No. 461, Section 3, 5/9/07.]
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