Section
14.0301 Title.
14.0302 Tax Imposed—Rate.
14.0303 Person Obligated to Pay Tax.
14.0304 lnapplicability to Instrument Securing Debt.
14.0305 Government Entities Not Liable for Payment.
14.0306 Exempt Transactions—Bankruptcy, Receivership, Change of Identity, Place or Form of Organization.
14.0307 Exempt Transactions—Conveyance Pursuant to S.E.C. Order.
14.0308 Applicability to Partnership Transactions.
14.0309 Credit for City Imposed Real Property Transfer Tax.
14.0310 Stamps—Redemption by Recorder.
14.0311 Administration, Allocation, and Distribution of Proceeds.
14.0312 Tax Payment Required Before Recordation—Location and Sales Data Required.
14.0313 (Deleted by Ord. 1430, passed - -1968).
14.0314 Procedure for Claiming Refunds of Taxes.
14.0315 Administrative Interpretation.
14.0316 Recorder May Require Sales Records.
14.0317 Intentional Avoidance by Misrepresentation a Misdemeanor.
14.0318 Parcel Numbers on Instruments of Conveyance.
There is hereby imposed on each deed, instrument or writing by which any lands, tenements, or other realty sold within the County of San Bernardino 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 her 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 $100.00, a tax at the rate of $0.55 for each $500.00 or fractional part thereof.
(Ord. 1394, passed - -1967)
The tax imposed by § 14.0302 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.
(Ord. 1394, passed - -1967)
The United States or any agency or instrumentality thereof, any State or territory, or political subdivision thereof, or the District of Columbia shall not be liable for any tax imposed pursuant to this Chapter with respect to any deed, instrument or writing to which it is a party, but the tax may be collected by assessment from any other party liable therefor.
(Ord. 1394, passed - -1967)
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