(A) Except in the case of tax paid pursuant to § 888.15, the tax imposed by this chapter shall be paid by the purchase of tax stamps issued by the City Collector or his or her agent. While the primary incidence of the tax and the obligation to pay the tax is on the seller, grantor, assignor or other transferor, no purchaser, grantee, assignee or other transferee shall accept a conveyance if the tax has not been paid. If the tax has not been paid and the revenue transfer stamps provided for in § 888.07 are not affixed to the deed, then the title of the purchaser, grantee, assignee or other transferee shall be subject to the lien provided for in § 888.11, and the purchaser, grantee, assignee or other transferee is liable for any unpaid tax imposed by this chapter, together with interest and all applicable penalties. The tax shall be in addition to any and all other taxes.
(B) It shall be the duty of the person or persons liable for the tax to affix, or cause to be affixed, the appropriate number and denomination of stamps to the face of the deed, assignment or other instrument of transfer. Any person affixing a stamp shall cancel it in accordance with § 888.07.
(Ord. 94-13, passed 3-8-1994)