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:
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;
shall mean the City of Santa Monica;
shall mean, with respect to any Second Tier Tax owed, onehalf
of that Second Tier Tax;
shall mean the County of Los Angeles;
shall mean, with respect to any Second Tier Tax owed, one-half
of that Second 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;
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;
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;
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;
shall mean the tax rate of six dollars for each one thousand
dollars of consideration or property value, or fractional part thereof;
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;
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;
shall mean the tax rate of fifty-six dollars for each one
thousand dollars of consideration or property value, or fractional
part thereof;
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.
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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.
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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.
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(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.
(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:
(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.
(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.
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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.
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(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.
(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.
(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)
