This Chapter shall be known as the "Real Property Transfer Tax Ordinance of the City of Santa Monica." It is adopted pursuant to the authority contained in Part 6.7 (commencing with Section 11901) of Division 2 of the Revenue and Taxation Code of the State of California and other authority held as a charter city.
(Prior code § 61000; added by Ord. No. 761CCS, adopted 11/28/67; amended by Ord. No. 1596CCS § 1, adopted 8/13/91; Ord. No. 2663CCS § 1, adopted 11/3/20; Measure GS, 11/8/22)
For purposes of this Chapter, the following terms shall have the following meanings:
"Affordable housing transfer"
shall mean a transfer of property to: (1) a nonprofit corporation; (2) a limited partnership or limited liability company in which a nonprofit corporation is the managing general partner or managing member; or (3) a community land trust (as defined by Revenue and Taxation Code Section 402.1) and operated in accordance with Revenue and Taxation Code Section 214.18, if the property is subject to a binding agreement or covenant recorded on the real property and enforceable by the City to provide all residential units on the property (other than units reserved for on-site property managers) at an affordable rent or affordable housing cost to lower income households as defined in California Health and Safety Code Section 50079.5;
"City"
shall mean the City of Santa Monica;
"City collected portion"
shall mean, with respect to any Second Tier Tax owed, one­half of that Second Tier Tax;
"County"
shall mean the County of Los Angeles;
"County collected portion"
shall mean, with respect to any Second Tier Tax owed, one-half of that Second Tier Tax;
"First tier tax"
shall mean the City-imposed tax pursuant to this Chapter to be paid at the First Tier Tax Rate on any sale or transfer within the City;
"First tier tax rate"
shall mean the tax rate of three dollars for each one thousand dollars of consideration or property value, or fractional part thereof, which tax rate is equivalent to the tax rate that shall remain in effect prior to March 1, 2021;
"Second tier tax"
shall mean the City-imposed tax pursuant to this Chapter to be paid at the Second Tier Tax Rate on any sale or transfer within the City;
"Second tier tax agreement"
shall mean a fully executed and binding agreement between City and County that requires the County to administer the entirety of the Second Tier Tax;
"Second tier tax rate"
shall mean the tax rate of six dollars for each one thousand dollars of consideration or property value, or fractional part thereof;
"Third tier tax"
shall mean the City-imposed tax pursuant to this Chapter to be paid at the Third Tier Tax Rate on any sale or transfer within the City;
"Third tier tax agreement"
shall mean a fully executed and binding agreement between City and County that requires the County to administer the entirety of the Third Tier Tax;
"Third tier tax rate"
shall mean the tax rate of fifty-six dollars for each one thousand dollars of consideration or property value, or fractional part thereof;
"City imposed portion of the third tier tax"
shall mean fifty-three dollars for each one thousand dollars of consideration or property value, or fractional part thereof.
(Added by Ord. No. 2663CCS § 1, adopted 11/3/20; amended by Measure GS, 11/8/22)
Effective March 1, 2023, there is hereby imposed on each deed, instrument, or writing by which any lands, tenements, or other realty sold within the City shall be granted, assigned, transferred or otherwise conveyed to, or vested in, the purchaser or purchasers, or any other person or persons, by his, her or their direction, when the consideration or value of the interest or property conveyed (exclusive of the value of any lien or encumbrance remaining thereon at the time of sale) exceeds one hundred dollars, a tax at the rates set forth below:
(a) 
For sales or transfers when the consideration or value of the interest or property conveyed is less than five million dollars, the First Tier Tax Rate;
(b) 
For sales or transfers when the consideration or value of the interest or property conveyed is greater than or equal to five million dollars but less than eight million dollars, the Second Tier Tax Rate; and
(c) 
For sales or transfers when the consideration or value of the interest or property conveyed is greater than or equal to eight million dollars, the Third Tier Tax Rate.
Prior to March 1, 2021, the tax at the rate of three dollars for each one thousand dollars of consideration or property value, or fractional part thereof, shall remain in effect.
From on and after March 1, 2021, and prior to March 1, 2023, the tax rate of three dollars for each one thousand dollars of consideration or property value, or fractional part thereof, shall remain in effect for sales or transfers when the consideration or value of the interest or property conveyed is less than five million dollars, and the tax rate of six dollars for each one thousand dollars of consideration or property value, or fractional part thereof, shall remain in effect for sales or transfers when the consideration or value of the interest or property conveyed is greater than or equal to five million dollars.
(Prior code § 61001; added by Ord. No. 761CCS, adopted 11/28/67; amended by Ord. No. 1596CCS § 2, adopted 8/13/91; Ord. No. 2663CCS § 1, adopted 11/3/20; Measure GS, 11/8/22)
Any tax imposed pursuant to Section 6.96.020 hereof shall be paid by: (1) any person who makes, signs or issues any document or instrument subject to the tax; (2) any person for whose use or benefit any document or instrument subject to the tax is made, signed or issued; or (3) any combination thereof. The obligation to pay any tax imposed pursuant to Section 6.96.020 shall be a joint and several liability of the taxpayers identified in this Section.
(Prior code § 61002; added by Ord. No. 761CCS, adopted 11/28/67; amended by Ord. No. 2663CCS § 1, adopted 11/3/20; Measure GS, 11/8/22)
Any taxes due under this Chapter shall be paid prior to recording any deed, instrument, or writing subject to the tax. Payment shall be made as follows:
(a) 
Any First Tier Tax owed shall be paid directly to the County on behalf of the City;
(b) 
Unless the County enters into a Second Tier Tax Agreement, any Second Tier Tax owed shall be paid in two equal parts:
(1) 
The County collected portion (three dollars for each one thousand dollars of consideration or property value, or fractional part thereof) shall be paid to the County on behalf of the City, and
(2) 
The City collected portion (three dollars for each one thousand dollars of consideration or property value, or fractional part thereof) shall be paid directly to City;
(c) 
Unless the County enters into a Third Tier Tax Agreement, any Third Tier Tax owed shall be paid in part to the County and in part to the City as follows:
(1) 
If the County entered into a Second Tier Tax Agreement prior to March 1, 2023:
(A) 
Six dollars for each one thousand dollars of consideration or property value, or fractional part thereof shall be paid to the County on behalf of the City, and
(B) 
Fifty dollars for each one thousand dollars of consideration or property value, or fractional part thereof shall be paid directly to the City, and
(2) 
If the County has not entered into a Second Tier Tax Agreement prior to March 1, 2023:
(A) 
Three dollars for each one thousand dollars of consideration or property value, or fractional part thereof shall be paid to the County on behalf of the City, and
(B) 
Fifty-three dollars for each one thousand dollars of consideration or property value, or fractional part thereof shall be paid directly to the City.
(Added by Ord. No. 2663CCS § 1, adopted 11/3/20; amended by Measure GS, 11/8/22)
(a) 
In the event that the City and County enter into a Second Tier Tax Agreement, the County is authorized to collect the entirety of the Second Tier Tax as if Section 6.96.035(b) did not exist. The City shall provide at least ninety days' notice of the effective date of any Second Tier Tax Agreement on its website;
(b) 
In the event that the City and County enter into a Third Tier Tax Agreement, the County is authorized to collect the entirety of the Third Tier Tax as if Section 6.96.035(c) did not exist. The City shall provide at least ninety days' notice of the effective date of any Third Tier Tax Agreement on its website.
(Added by Ord. No. 2663CCS § 1, adopted 11/3/20; amended by Measure GS, 11/8/22)
Any tax imposed pursuant to this Chapter shall not apply to any instrument in writing given to secure a debt.
(Prior code § 61003; added by Ord. No. 761CCS, adopted 11/28/67; amended by Ord. No. 2663CCS § 1, adopted 11/3/20; Measure GS, 11/8/22)
The United States or any agency or instrumentality thereof, any State or territory, or political subdivision thereto including any City or County, 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.
(Prior code § 61004; added by Ord. No. 761CCS, adopted 11/28/67; amended by Ord. No. 2663CCS § 1, adopted 11/3/20; Measure GS, 11/8/22)
For an affordable housing transfer in which the consideration or value of the interest or property conveyed is greater than or equal to five million dollars:
(a) 
If prior to the time an obligation to collect the City collected portion of the Second Tier Tax arises under Section 6.96.095 of this Chapter, or if prior to the time an obligation to collect all or part of the City imposed portion of the Third Tier Tax arises under Section 6.96.096 of this Chapter, a taxpayer with respect to the transfer, as defined in Section 6.96.030 of this Chapter, obtains from the Director of Finance a certification that the transfer is an affordable housing transfer, no taxpayer with respect to the affordable housing transfer shall be required to pay the City collected portion of the Second Tier Tax, or the City imposed portion of the Third Tier Tax subject to Section 6.96.096 of this Chapter, on the affordable housing transfer;
(b) 
If the City collected portion of the Second Tier Tax is paid on an affordable housing transfer, or if all or part of the City imposed portion of the Third Tier Tax is paid on an affordable housing transfer, any taxpayer with respect to the transfer, as defined in Section 6.96.030 of this Chapter, may apply to the Director of Finance for a refund of that portion of the City collected portion of the Second Tier Tax or the City imposed portion of the Third Tier Tax paid by the taxpayer on the affordable housing transfer; any such application for a refund must be submitted within one hundred twenty days of the transfer subject to the Second Tier Tax or the Third Tier Tax.
(Added by Ord. No. 2663CCS § 1, adopted 11/3/20; amended by Measure GS, 11/8/22)
Any tax imposed pursuant to this Chapter shall not apply to the making, delivering, or filing of conveyances to make effective any plan of 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 corporation, as defined in Section 101 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 Section 101 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.
Subsections (a) to (d), inclusive, of this Section 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.
(Prior code § 61005; added by Ord. No. 761CCS, adopted 11/28/67; amended by Ord. No. 2663CCS § 1, adopted 11/3/20; Measure GS, 11/8/22)
Any tax imposed pursuant to this Chapter 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 Section 1083 of the Internal Revenue Code of 1986, but only if:
(a) 
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 Section 79k of Title 15 of the United States Code relating to the Public Utility Holding Company Act of 1935;
(b) 
Such order specifies the property which is ordered to be conveyed; and
(c) 
Such conveyance is made in obedience to such order.
(Prior code § 61006; added by Ord. No. 761CCS, adopted 11/28/67; amended by Ord. No. 2663CCS § 1, adopted 11/3/20; Measure GS, 11/8/22)
(a) 
In the case of any realty held by a partnership, no levy shall be imposed pursuant to this Chapter by reason of any transfer of an interest in a partnership or otherwise, if:
(1) 
Such partnership (of another partnership) is considered a continuing partnership within the meaning of Section 708 of the Internal Revenue Code of 1986; and
(2) 
Such continuing partnership continues to hold the realty concerned.
(b) 
If there is a termination of any partnership within the meaning of Section 708 of the Internal Revenue Code of 1986, for purposes of this Chapter, 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.
(c) 
Not more than one tax shall be imposed pursuant to this Chapter by reason of a termination described in subsection (b), and any transfer pursuant thereto, with respect to the realty held by such partnership at the time of such termination.
(Prior code § 61007; added by Ord. No. 761CCS, adopted 11/28/67; amended by Ord. No. 2663CCS § 1, adopted 11/3/20; Measure GS, 11/8/22)
(a) 
The County Recorder shall administer this Chapter in conformity with the provisions of Part 6.7 of Division 2 of the Revenue and Taxation Code and the provisions of any County ordinance adopted pursuant thereto.
(b) 
Until the effective date of a Second Tier Tax Agreement, the County shall administer and collect: (1) the entirety of any First Tier Tax; and (2) the County collected portion of any Second Tier Tax. Following the effective date of a Second Tier Tax Agreement, the County will collect: (1) the entirety of any First Tier Tax; and (2) the entirety of any Second Tier Tax as provided in the Second Tier Tax Agreement.
(c) 
With respect to any Third Tier Tax:
(1) 
If no Second Tier Tax Agreement or Third Tier Tax Agreement is effective, then the County shall administer and collect three dollars for each one thousand dollars of property value, or fractional part thereof, of any Third Tier Tax.
(2) 
If a Second Tier Tax Agreement is effective but no Third Tier Tax Agreement is effective, then the County shall administer and collect six dollars for each one thousand dollars of property value, or fractional part thereof, of any Third Tier Tax, as provided in the Second Tier Tax Agreement.
(3) 
Following the effective date of a Third Tier Tax Agreement, the County will collect the entirety of any Third Tier Tax as provided in the Third Tier Tax Agreement.
The City Manager is authorized to negotiate, modify, and enter into a contract with the County or one of its officials for the administration of this Chapter and payment to the County for its costs of administration.
(Prior code § 61008; added by Ord. No. 761CCS, adopted 11/28/67; amended by Ord. No. 1596CCS § 3, adopted 8/13/91; Ord. No. 2663CCS § 1, adopted 11/3/20; Measure GS, 11/8/22)
Unless a Second Tier Tax Agreement has been executed and the City has provided at least ninety days' notice on its website of the effective date of said agreement in accordance with Section 6.96.036, the City collected portion of any Second Tier Tax shall be administered as follows:
(a) 
Any entity (including any escrow company, title company, or taxpayer as defined in Section 6.96.030, or agent thereof) that records any deed or written instrument subject to the Second Tier Tax Rate set forth by Section 6.96.020(b) shall be responsible for ensuring that the City collected portion of the Second Tier Tax is collected and paid prior to said recording.
(b) 
Escrow companies that are involved in a property sale or transfer to which the Second Tier Tax Rate applies shall ensure that either:
(1) 
The City collected portion of the Second Tier Tax has been paid to the City prior to recording any deed or written instrument subject to the Second Tier Tax Rate; or
(2) 
Funds sufficient to cover the City collected portion of the Second Tier Tax have been set aside to be distributed to City at the time of recording.
(c) 
The Director of Finance is authorized to promulgate any rules or regulations reasonably necessary to administer the City collected portion of the Second Tier Tax, as well as necessary forms and receipts.
Following the effective date of a Second Tier Tax Agreement, the obligations imposed by subsections (a) and (b) of this Section 6.96.095 will cease to exist.
(Added by Ord. No. 2663CCS § 1, adopted 11/3/20; amended by Measure GS, 11/8/22)
Unless a Third Tier Tax Agreement has been executed and the City has provided at least ninety days' notice on its website of the effective date of said agreement in accordance with Section 6.96.036, the portion of any Third Tier Tax to be paid to the City pursuant to Section 6.96.035(c) shall be administered as follows:
(a) 
Any entity (including any escrow company, title company, or taxpayer as defined in Section 6.96.030, or agent thereof) that records any deed or written instrument subject to the Third Tier Tax Rate set forth by Section 6.96.020(c) shall be responsible for ensuring that the City collected portion of the Third Tier Tax is collected and paid prior to said recording.
(b) 
Escrow companies that are involved in a property sale or transfer to which the Third Tier Tax Rate applies shall ensure that either:
(1) 
The City collected portion of the Third Tier Tax has been paid to the City prior to recording any deed or written instrument subject to the Third Tier Tax Rate; or
(2) 
Funds sufficient to cover the City collected portion of the Third Tier Tax have been set aside to be distributed to City at the time of recording.
(c) 
The Director of Finance is authorized to promulgate any rules or regulations reasonably necessary to administer the City collected portion of the Third Tier Tax, as well as necessary forms and receipts.
Following the effective date of a Third Tier Tax Agreement, the obligations imposed by subsections (a) and (b) of this Section 6.96.096 will cease to exist.
(Added by Measure GS, 11/8/22)
Claims for refund of taxes imposed pursuant to this Chapter shall be governed by the provisions of Chapter 5 (commencing with Section 5096), of Part 9 Division 1 of the Revenue and Taxation Code of the State of California. The Director of Finance may issue rules or regulations reasonably necessary to establish and administer a refund application process (including any necessary forms or declarations) to issue any refunds due pursuant to the partial exemptions in Section 6.96.051.
(Prior code § 61009; added by Ord. No. 761CCS, adopted 11/28/67; amended by Ord. No. 2663CCS § 1, adopted 11/3/20; Measure GS, 11/8/22)
(a) 
The Director of Finance is hereby designated as the officer of the City responsible for maintaining relations with the County for the purpose of administering the tax imposed under this Chapter and receiving and accounting for the funds collected thereunder.
(b) 
If the County or the entities identified in Sections 6.96.095 and 6.96.096 do not collect or administer the tax due under this Chapter, or if any tax owed is otherwise unpaid, then the Director of Finance shall have the power and duty to enforce all of the provisions of this Chapter. The Director of Finance, designee, or any third-party agent authorized by the Director of Finance may collect any unpaid tax through any lawful means.
(c) 
The Director of Finance is authorized to issue any rules and regulations reasonably necessary to implement and administer this Chapter.
(Prior code § 61010; added by Ord. No. 1596CCS § 4, adopted 8/13/91; amended by Ord. No. 2663CCS § 1, adopted 11/3/20; Measure GS, 11/8/22)
The tax imposed under this Chapter is due and payable at the time the deed, instrument, or writing effecting a transfer subject to the tax is delivered to the County Recorder. Any such tax is delinquent if unpaid at the time of recordation. In cases where a transfer is effected but not recorded with the County Recorder within ninety days of acceptance, all statutes of limitation regarding liability for this tax will be tolled until the City has actual knowledge of the transfer or recording, at which time the tax, penalties, and interest on the unrecorded transfer will relate back to the actual transfer date of such unrecorded transfer. Any unpaid tax pursuant to this Chapter will be a joint and several liability of all taxpayers, as designated by Section 6.96.030 of this Chapter.
If any tax is not paid prior to becoming delinquent, the Director of Finance may impose a delinquency penalty of up to ten percent of the amount of the tax due. To the extent permitted by law, the Director of Finance may establish rules and regulations that establish an applicable interest rate. The Director of Finance shall have the power to reduce or waive any penalty or interest applicable under this Chapter so long as such reduction or waiver is in writing and in compliance with any City-issued rules or regulations concerning this Chapter. Any request for reduction or waiver of any penalty or interest assessed pursuant to this Chapter shall be made in writing no later than thirty days following the assessment of such penalty or interest.
(Added by Ord. No. 2663CCS § 1, adopted 11/3/20; amended by Measure GS, 11/8/22)
The tax imposed by this Chapter shall be paid to the City by the taxpayers referred to in Section 6.96.030. The Director of Finance shall have the authority as part of any rules and regulations promulgated by him or her as provided for herein to require that the payment shall be accompanied by a declaration of the amount of tax due signed by the person paying the tax or by his or her agent. The declaration shall include a statement of the value of the consideration on which the tax due was computed. The declaration also shall identify the property address and deed, instrument or writing effecting the transfer for which the tax is being paid. The Director of Finance, or designee, may require delivery of a copy of such deed, instrument or writing whenever reasonably necessary to adequately identify such writing or to administer the provisions of this Chapter. The Director of Finance, or designee, may rely on the declaration as to the amount of the tax due; provided, he or she has no reason to believe that the full amount of the tax due is not shown on the declaration.
Whenever the Director of Finance, or designee, has reason to believe that the full amount of tax due is not shown on the declaration or has not been paid, he or she may, by notice served upon any person liable for the tax, require him or her to furnish a true copy of his or her records relevant to the value of the consideration or fair market value of the property transferred. Such notice may be served at any time within three years after recordation of the deed, instrument or writing which transfers such property.
(Added by Ord. No. 2663CCS § 1, adopted 11/3/20; amended by Measure GS, 11/8/22)
If on the basis of such information as the Director of Finance receives pursuant to the last paragraph of Section 6.96.130 and/or on the basis of such other relevant information that comes into his or her possession, he or she determines that the amount of tax due as set forth in the declaration, or as paid, is insufficient, he or she may recompute the tax due on the basis of such information.
If the declaration required by Section 6.96.130 is not submitted, the Director of Finance may make an estimate of the value of the consideration for the property conveyed and determine the amount of tax to be paid on the basis of any information in his or her possession or that may come into his or her possession.
One or more deficiency determinations may be made of the amount due with respect to any transfer.
(Added by Ord. No. 2663CCS § 1, adopted 11/3/20; amended by Measure GS, 11/8/22)
The Director of Finance, or designee, shall give written notice to a person liable for payment of the tax imposed under this Chapter of his or her determination made under Section 6.96.140. Such notice shall be given within three years after the recordation of the deed, instrument or writing effecting the transfer on which the tax deficiency determination was made.
(Added by Ord. No. 2663CCS § 1, adopted 11/3/20; amended by Measure GS, 11/8/22)
Any notice required under this Chapter may be served personally or by mail; if by mail, service shall be made by depositing the notice in the United States mail, in a sealed envelope with postage paid, addressed to the person on whom it is to be served at his or her address as it appears in the records of City or as ascertained by the Director of Finance, or designee. The service is complete at the time of the deposit of the notice in the United States mail, without extension of time for any reason.
(Added by Ord. No. 2663CCS § 1, adopted 11/3/20; amended by Measure GS, 11/8/22)
Any person against whom a determination is made under this Chapter or any person directly interested may petition the Director of Finance for a redetermination within sixty days after service upon the person of notice thereof. If a petition for redetermination is not filed in writing with the Director of Finance within the sixty-day period, the determination becomes final at the expiration of the period.
(Added by Ord. No. 2663CCS § 1, adopted 11/3/20; amended by Measure GS, 11/8/22)
If a petition for redetermination is filed within the sixty-day period, the Director of Finance, or designee, shall reconsider the determination and, if the person has so requested in his or her petition, shall grant the person an oral hearing, and shall give him or her ten days' notice of the time and place of hearing. The Director of Finance may designate one or more deputies for the purpose of conducting hearings and may continue a hearing from time to time as may be necessary.
(Added by Ord. No. 2663CCS § 1, adopted 11/3/20; amended by Measure GS, 11/8/22)
The Director of Finance, or designee, may decrease or increase the amount of the determination before it becomes final, but the amount may be increased only if a claim for the increase is asserted by the Director of Finance, or designee, at or before the hearing.
(Added by Ord. No. 2663CCS § 1, adopted 11/3/20; amended by Measure GS, 11/8/22)
The order or decision of the Director of Finance, or designee, upon a petition for redetermination becomes final thirty days after service of notice thereof upon the petitioner or at the time of hearing of redetermination. There is no appeal of the Director of Finance's (or designee's) decision to the City Council; writs challenging the Director's decision conveyed by his or her deputies at an administrative hearing must be filed with the appropriate court within ninety days of the final date of such redetermination.
(Added by Ord. No. 2663CCS § 1, adopted 11/3/20; amended by Measure GS, 11/8/22)
The amount of any tax, penalties, and interest imposed under the provisions of this Chapter shall be deemed a debt to the City. Any person owing money to the City under the provisions of this Chapter shall be liable to an action brought in the City's name for the recovery of such amount.
(Added by Ord. No. 2663CCS § 1, adopted 11/3/20; amended by Measure GS, 11/8/22)
The amount of tax, penalties and interest imposed under the provisions of this Chapter is assessed against the property upon the transfer of which the tax is imposed, and if not paid when due, such tax shall constitute an assessment against such property and shall be a lien on the property for the amount thereof, which lien shall continue until the amount thereof including all penalties and interest are paid, or until it is discharged of record. Any person owing money to the City under the provisions of this Chapter shall be liable to an action brought in the name of the City for the recovery of such amount.
(Added by Ord. No. 2663CCS § 1, adopted 11/3/20; amended by Measure GS, 11/8/22)
The Director of Finance shall file with the City Manager a written notice of those persons on whom the City will file liens. Upon the receipt of such notice the City Manager shall present same to the City Council, and the City Council shall forthwith, by resolution, fix a time and place for a public hearing to confirm such liens.
The Director of Finance shall cause a copy of such resolution and notice to be served upon the transferor or transferee of property not less than ten days prior to the time fixed for such hearing. Such service shall be by mailing a copy of such resolution and notice to the transferor or transferee of property at his or her last known address. Service shall be deemed complete at the time of deposit in the United States mail.
(Added by Ord. No. 2663CCS § 1, adopted 11/3/20; amended by Measure GS, 11/8/22)
With the confirmation of the lien by the City Council pursuant to the hearing set forth in Section 6.96.220, the delinquent tax charges contained therein which remain unpaid by the transferor or transferee shall constitute a special assessment against said property, and shall be collected at such time as is established by the County Auditor-Controller for inclusion in the next property tax assessment.
The Director of Finance shall turn over to the County Auditor-Controller for inclusion in the next property tax assessment the total sum of unpaid delinquent charges consisting of the delinquent transfer taxes, penalties and interest at the rate of twelve percent per annum from the date of recordation to the date of lien.
Thereafter, said assessment may be collected at the same time and in the same manner as ordinary municipal taxes are collected, and shall be subject to the same penalties and the same procedure of sale as provided for delinquent, ordinary, municipal taxes. The assessment liens previously imposed upon the property are paramount to all other liens except for those of State, County, and municipal taxes with which it shall be upon parity. The lien shall continue until the assessment and all interest and charges due and payable thereon are paid. All taxes applicable to the levy, collection and enforcement of municipal taxes shall be applicable to said special assessments.
(Added by Ord. No. 2663CCS § 1, adopted 11/3/20; amended by Measure GS, 11/8/22)
Any person violating or failing to comply with any provision of this Chapter may be subject to any of the penalties set forth in Section 1.08.010 of the Santa Monica Municipal Code. Each such violation or failure shall constitute a separate offense. Neither the City's pursuit of any such penalties nor the imposition of any such penalties shall excuse any person from the payment, collection or remittance of any tax provided for in this Chapter.
(Added by Ord. No. 2663CCS § 1, adopted 11/3/20; amended by Measure GS, 11/8/22)
The City Council is authorized to establish by resolution any rules that are necessary and desirable for implementation of this Chapter. The City Council is authorized to amend any aspect of this Chapter 6.96 as long as the amendment does not result in an increase in the authorized tax rate or a decrease in either the authorized Third Tier Tax rate or collections of the Third Tier Tax.
(Added by Ord. No. 2663CCS § 1, adopted 11/3/20; amended by Measure GS, 11/8/22)
If any Section, subsection, subdivision, paragraph, sentence, clause or phrase of this Chapter or any part thereof is for any reason held to be invalid, unlawful or unconstitutional, such decision shall not affect the validity of the remaining portions of this Chapter or any part thereof. The City Council hereby declares that it would have passed each Section, subsection, subdivision, paragraph, sentence, clause or phrase thereof, irrespective of the fact that any one or more Sections, subsections, subdivisions, paragraphs, sentences, clauses or phrases be declared unconstitutional.
(Added by Ord. No. 2663CCS § 1, adopted 11/3/20; amended by Measure GS, 11/8/22)