The liability for payment of the real estate transfer tax shall be borne by the grantee or buyer involved in any such transaction unless otherwise negotiated by contract. However, it shall be unlawful for the grantee or purchaser to accept a conveyance if the transfer tax has not been paid. The tax herein levied shall be in addition in any and all other taxes.
(Ord. 04-0170, passed 4-20-05)