§ 3.10.030  WHO SHALL PAY.
   Any tax imposed pursuant to § 3.10.020 hereof 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.
('86 Code, § 3.10.030) (Ord. 3386, passed  - - )  Penalty, see § 1.12.010