There is hereby imposed on each deed, instrument or writing by which any lands, tenements, any mobile home installed on a foundation system, pursuant to Cal. Health and Safety Code § 18551, and subject to local property tax, 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 $100, a tax at the rate of $.27.5 for each $500 or fractional part thereof.
(`83 Code, § 3.36.020) (Ord. 82-1 § 1, 1982)
Any tax imposed pursuant to § 3.36.020 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.
(`83 Code, § 3.36.030)
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