Loading...
If the legislative body of any city in the County imposes a tax pursuant to Revenue and Taxation Code Part 6.7 of Division 2 equal to one-half the amount specified in § 14.0302 of this Chapter, a credit shall be granted against the taxes due under this Chapter in the amount of the city’s tax.
(Ord. 1394, passed - -1967)
The County Recorder shall administer this Chapter and shall also administer any ordinance adopted by any city in the County pursuant to Revenue and Taxation Code §§ 11901 et seq. imposing a tax for which a credit is allowed by this Chapter.
On or before the fifteenth day of the month, the Recorder shall report to the County Auditor the amounts of taxes collected on documents recorded during the preceding month pursuant to this Chapter and each such city ordinance. The Auditor shall allocate and distribute monthly said taxes as follows:
(1) All moneys which relate to transfers of real property located in the unincorporated territory of the County shall be allocated to the County.
(2) All moneys which relate to transfers of real property located in a city in the County which has imposed a tax pursuant to said Part 6.7 shall be allocated one-half to such city and one-half to the County.
(3) All moneys which relate to transfers of real property located in a city in the County which imposes a tax on transfers of real property not in conformity with said Part 6.7 shall be allocated to the County.
(4) All moneys which relate to transfers of real property in a city in the County which does not impose a tax on transfers of real property shall be allocated to the County.
(Ord. 1394, passed - -1967; Am. Ord. 1430, passed - -1968)
The Recorder shall not record any deed, instrument or writing subject to the tax imposed by this Chapter unless the tax described in § 14.0310 is paid in the amount of the tax due under this Chapter. If the party submitting the document for recordation so requests, the amount of tax due under this Chapter shall be shown on a separate paper which shall be affixed to the document by the Recorder after the permanent record is made and before the original is returned as specified in Government Code § 27321.
Every document subject to tax hereunder which is submitted for recordation, shall show on the face of the document or in a separate document the amount of taxes due under this Chapter and the Recorder may rely thereon.
Every document subject to tax hereunder which is submitted for recordation, shall show on the face of the document, or in a separate document, the location of the lands, tenements or other realty described in the document. If said lands, tenements or other realty are located within a city in the County, the name of the city shall be set forth. If said lands, tenements or other realty are located in the unincorporated area of the County, that fact shall be set forth.
(Ord. 1394, passed - -1967; Am. Ord. 1430, passed - -1968)
In the administration of this Chapter, the Recorder shall interpret its provisions consistently with those Documentary Stamp Tax Regulations adopted by the Internal Revenue Service of the United States Treasury Department which relate to the Tax on Conveyances and identified as 26 C.F.R. §§ 47.4361-1, 47.4361-2, and 47.4362-1 of Part 47, as the same existed on November 8, 1967, except that for the purposes of this Chapter, the determination of what constitutes “realty” shall be determined by the definition or scope of that term under State law.
(Ord. 1394, passed - -1967)
Whenever the County Recorder has reason to believe that the full amount of tax due under this Chapter has not been paid, he or she may, by notice served upon any person liable therefor, require him or her to furnish a true copy of his or her records relevant to the amount of the consideration or value of the interest or property conveyed.
(Ord. 1394, passed - -1967)
Any person or persons who makes, signs, issues, or accepts or causes to be made, signed, issued or accepted and who submits or causes to be submitted for recordation any deed, instrument or writing subject to the tax imposed by this Chapter and makes any material misrepresentation of fact for the purpose of avoiding all or any part of the tax imposed by this Chapter, shall be guilty of a misdemeanor.
No person or persons shall be liable, either civilly or criminally, for any unintentional error made in designating the location of the lands, tenements or other realty described in a document subject to the tax imposed by this Chapter.
(Ord. 1394, passed - -1967)
Loading...