§ 4.08.040. Persons required to pay the tax, payment of the tax, and proof of exemption from the tax.

A.

Persons required to pay tax. The documentary transfer tax 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.

B.

Payment of the tax when a document is recorded. The tax is due and payable when the deed, instrument, or writing subject to the tax pursuant to section 4.08.020 is submitted for recordation to the county recorder ("recorder"). The recorder shall not record any document subject to the tax unless the tax due is paid in full at the time of its submission for recordation. However, any failure to collect the tax due shall not affect the constructive notice otherwise imparted by recording a deed, instrument or writing. A declaration of the amount of tax due, signed by the party determining the tax or his agent, shall appear on the face of the deed, instrument, or writing subject to the tax pursuant to section 4.08.020 or (as set forth below) on a separate paper. Said declaration shall include a statement that the consideration or value on which the Tax due was computed was, or that it was not, exclusive of the value of a lien or encumbrance remaining on the interest or property conveyed at the time of sale. If the recorder has no reason to believe that the full amount of the tax due has not been paid, he or she may rely on said declaration. If the party submitting the document for recordation so requests, the amount of tax due 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 Section 27321 of the California Government Code.

C.

Payment of the tax when a document is not recorded. When the deed, instrument, or writing subject to the tax pursuant to section 4.08.020 is not submitted for recordation or is otherwise not recorded (including but not limited to the changes of ownership and changes in ownership described in Part 0.5 of the California Revenue and Taxation Code, commencing with section 60 of Division 1, with special reference to sections 64(c) and 64(d).), the Tax is due and payable (without demand) at the time of consummation of the grant, assignment, transfer, or other conveyance of the lands, tenements, or other realty sold.

D.

Proof of the amount of tax or any exemption. When an amount of tax is paid or it is claimed that the deed, instrument, or writing to be recorded is not subject to any amount of tax or is exempt from the tax, the recorder shall request the person submitting the document to furnish reasonable proof (in a written form prepared and provided by the Recorder) to substantiate such payment or claim.

(Ord. No. 516.4, § 1(4), 2-4-2014)