§ 37.52 EXEMPTIONS FROM TAX.

   (A)   Instruments to secure debts. Any tax imposed pursuant to this subchapter shall not apply to any instrument in writing given to secure a debt.

('81 Code, § 3.16.040)

   (B)   Public agencies. 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 subchapter 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.

('81 Code, § 3.16.050)

   (C)   Plans of reorganization or adjustment.

      (1)   Any tax imposed pursuant to this subchapter shall not apply to the making, delivering or filing of conveyances to make effective any plan or reorganization or adjustment:

         (a)   Confirmed under the Federal Bankruptcy Act, as amended;

         (b)   Approved in an equity receivership proceeding in a court involving a railroad corpora-tion, as defined in subdivision (m) of § 205 of Title 11 of the United States Code, as amended;

         (c)   Approved in an equity receivership proceeding in a court involving a corporation, as defined in subdivision (3) of § 506 of Title 11 of the United States Code, as amended; or

         (d)   Whereby a mere change in identity, form or place of organization is effected.

      (2)   Subdivisions (a) through (d) of sub-division (1) shall only apply if the making, delivery or filing of instruments of transfer or conveyances occurs within five years from the date of such confirmation, approval or change.

('81 Code, § 3.16.060)

   (D)   Orders of Securities and Exchange Commission. Any tax imposed pursuant to this subchapter shall not apply to the making or delivery of conveyances to make effective any order of the Securities and Exchange Commission, as defined in subdivision (a) of § 1083 of the Internal Revenue Code of 1954; but only if:

      (1)   The order of the Securities and Exchange Commission in obedience to which such conveyance is made recites that such conveyance is necessary or appropriate to effectuate the provisions of 15 USC 79k relating to the Public Utility Holding Company Act of 1935;

      (2)   Such order specifies the property which is ordered to be conveyed;

      (3)   Such conveyance is made in obedience to such order.

('81 Code, § 3.16.070)

   (E)   Partnership.

      (1)   In the case of any realty held by a partnership, no levy shall be imposed pursuant to this subchapter by reason of any transfer of an interest in a partnership or otherwise, if such partnership (or another partnership) is considered a continuing partnership within the meaning of § 708 of the Internal Revenue Code of 1954. For purposes of this subchapter, such partnership shall be treated as having executed an instrument whereby there was conveyed, for fair market value (exclusive of the value of any lien or encumbrance remaining thereon), all realty held by such partnership at the time of such termination.

      (2)   Not more than one tax shall be imposed pursuant to this subchapter by reason of a termination described in subdivision (1) of this division, and any transfer pursuant thereto, with respect to the realty held by such partnership at the time of such termination.

('81 Code, § 3.16.080)

   (F)   Other exemptions. The exemptions set forth in Cal. Rev. & Tax. Code §§ 11921 through 11929 shall apply.

§ 37.53 ADMINISTRATION.

   The County Recorder shall administer this subchapter in conformity with the provisions of Cal. Rev. & Tax. Code §§ 11901 et seq. and the provisions of any county ordinance adopted pursuant thereto.

('81 Code, § 3.16.090)

§ 37.54 REFUNDS.

   (A)   Subject to the provisions of this section, claims for refund of taxes imposed pursuant to this subchapter shall be governed by the provisions of Cal. Rev. & Tax. Code §§ 5096 et seq.

('81 Code, § 3.16.100)

   (B)   Whenever the amount of any tax, interest or penalty has been overpaid or paid more than once or has been erroneously or illegally collected or received by the city under this chapter, it may be refunded as provided in divisions (B), (C) and (D) provided a claim in writing therefor, stating under penalty of perjury the specific grounds upon which the claim is founded, is filed with the tax collector within one year of the date of payment. The claim shall be on forms furnished by the tax collector.

   (C)   An operator 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 tax collector that the person from whom the tax has been collected was not a transient; 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 transient or credited to rent subsequently payable by the transient to the operator.

   (D)   A transient may obtain a refund of taxes overpaid or paid more than once or erroneously or illegally collected or received by the city by filing a claim in the manner provided in division (A), but only when the tax was paid by the transient directly to the tax administrator, or when the transient having paid the tax to the operator, establishes to the satisfaction of the tax administrator that the transient has been unable to obtain a refund from the operator who collected the tax.

   (E)   No refund shall be paid under the provisions of this section unless the claimant establishes his or her right thereto by written records showing entitlement thereto.

(Am. Ord. 1049, passed 4-9-02)

UNIFORM TRANSIENT OCCUPANCY TAX

§ 37.65 TITLE.

   The ordinance codified in this subchapter shall be known as the “Uniform Transient Occupancy Tax Ordinance of the city.”

('81 Code, § 3.20.010)

Statutory reference:

   Transient occupancy tax, see Cal. Rev. & Tax. Code §§ 7280 and 7281