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(a) Taxes collected by a retailer which are not remitted to the Director of Finance on or before the due dates fixed in Sec. 21.8.4, or fixed by the Director of Finance as provided herein, are delinquent.
(b) Interest and penalties for delinquency in remittance of any tax collected, or any deficiency determination shall attach and be paid by the retailer at the rates and in the same manner as is provided in Sec. 21.05 of this chapter for delinquency in payment of Business Tax.
(c) The Director of Finance shall have power to impose additional penalties upon a retailer for fraud and negligence in reporting and remitting in the same manner and at the same rates as are provided in Sec. 21.05 of this Chapter for such penalties upon persons required to pay Business Tax.
(d) Every penalty imposed and such interest as accrues under the provisions of this section shall become a part of the tax herein required to be remitted.
(a) The Director of Finance shall have the power and duty, and is hereby directed to enforce each and all of the provisions of this article.
(b) In administering and enforcing the provisions of this article, the Director of Finance shall have the same powers and duties with respect to collecting the tax provided herein as the Director of Finance has under Sec. 21.15 of this chapter with respect to collecting the Business Tax.
(d) The provisions of Subsections (b) and (c) of Sec. 21.18 of this chapter shall apply to the administration and collection of the tax imposed under the provisions of this article in the same manner as they apply to the administration and collection of the Business Tax.
The Director of Finance may make an assessment for taxes not remitted by a retailer for any reason specified in Sec. 21.16 of this chapter for making an assessment for unpaid Business Tax. The manner of making and providing notice of such assessment; the right to a hearing and the conduct of such hearing; the preparation and service of findings; filing exceptions; and passing upon exceptions shall be the same as provided in Sec. 21.16 of this chapter.
It shall be the duty of every retailer liable for the collection and payment to the City of any tax imposed by this article to keep and preserve, for a period of four years, all records as may be necessary to determine the amount of such tax as the retailer may have been liable for the collection of and payment to the City, which records the Clerk shall have the right to inspect at all reasonable times.
(a) Whenever the amount of any tax has been overpaid or paid more than once or has been erroneously or illegally collected or received by the City under this article it may be refunded as provided in this section. Except as otherwise provided in this section, refunds of overpaid taxes shall be made in the same manner as is provided in Sec. 21.07 of this chapter for refunds of overpayments in Business Taxes.
(b) A retailer may claim a refund or take as credit against taxes collected and remitted the amount overpaid, paid more than once or erroneously or illegally collected or received when it is established in a manner prescribed by the Director of Finance that the person from whom the tax has been collected was not a user or consumer as that term is defined in Subsection (b) of Sec. 21.8.1; provided, however, that neither a refund nor a credit shall be allowed unless the amount of the tax so collected has either been refunded to the purchaser erroneously required to pay the tax or otherwise credited to them.
(c) No refund shall be paid under the provisions of this section unless the claimant establishes their right thereto by written records showing entitlement thereto.
Any person using or consuming cigarettes within the City who has not paid the tax required by the provisions of this article, and any retailer who has failed to collect or who has collected but not remitted any tax required to be paid by the provisions of this article, shall be liable to an action brought in the name of the City for the recovery of such amount.
(Added by Ord. No. 132,932, Eff. 9/24/66, Operative 10/1/66;
Amended by Ord. No. 135,540, Eff. 12/16/67, Operative 1/1/68.)
Section
21.9.1 Title.
21.9.2 Tax Imposed.
21.9.3 Persons Liable.
21.9.4 Exemption – Debt Security.
21.9.5 Exemption – Governmental Agencies.
21.9.6 Exemptions – Bankruptcy, Receivership, Etc.
21.9.7 Exemptions – Orders of S.E.C.
21.9.8 Exemption – Certain Partnership Transfers.
21.9.9 Recorder Administers.
21.9.10 Refunds.
21.9.11 Duties of Clerk.
21.9.12 Exemption – Exchanges with the City.
21.9.13 Exemption – Certain Non-profit Corporation Transfers.
21.9.14 Exemption – Qualified Affordable Housing Organization.
21.9.15 Other Exemptions.
21.9.16 Additional Exemptions – City Council Approval.
(Amended by Ord. No. 166,976, Eff. 7/3/91, Oper. 7/1/91.)
This article shall be known as the “Real Property Transfer Tax Ordinance of the City of Los Angeles.” It is adopted pursuant to the authority contained in Part 6.7 (commencing with Section 11901) of Division 2 of the Revenue and Taxation Code of the State of California. It is also enacted under the authority of Subdivision (d) of Subsection (11) of Section 2 of the Los Angeles City Charter and other authority held as a Charter City.
(Amended by Initiative Approved by the Voters on 11/8/22, Ord. No. 187,692, Eff. 1/1/23.)
(a) There is hereby imposed on each deed, instrument or writing by which any lands, tenements, or other realty sold within the City of Los Angeles shall be granted, assigned, transferred or otherwise conveyed to, or vested in, the purchaser or purchasers, or any other person or persons, by the person’s or persons’ direction, when the consideration or value of the interest or property conveyed (exclusive of the value of any lien or encumbrance remaining thereon at the time of sale) exceeds $100.00, a tax at the rate of $2.25 for each $500.00 or fractional part thereof.
(b) In addition to and separate from any tax imposed under Subsection (a) of this section, starting on April 1, 2023, there is hereby imposed a tax known as the “Homelessness and Housing Solutions Tax” on each deed, instrument or writing by which any lands, tenements, or other realty sold within the City of Los Angeles shall be granted, assigned, transferred or otherwise conveyed to, or vested in, the purchaser or purchasers, or any other person or persons, by the person or their direction, when the consideration or value of the interest or property conveyed (including the value of any lien or encumbrance remaining thereon at the time of sale) exceeds:
(1) $5,000,000 but is less than $10,000,000, a tax at the rate of 4% of the consideration or value; or
(2) $10,000,000 or greater, a tax at the rate of 5.5% of the consideration or value.
(c) The Director of Finance for the City of Los Angeles shall adjust the consideration or value thresholds set forth in Subsection (b) of this section adjusted annually based on the Bureau of Labor Statistics Chained Consumer Price Index (C-CPI-U), pursuant to guidelines and procedures the Director of Finance establishes pursuant to Subsection (c) of Section 21.9.11 of this Code.
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