This chapter shall be known as the "Documentary Transfer Tax
Ordinance of the City of Rancho Cucamonga." It is adopted pursuant
to the authority contained in
Revenue and Taxation Code § 11901
et seq.
(Code 1980, § 3.16.010; Ord. No. 7, § 1, 1977; Ord. No. 870 (Recodification), 2014)
There is 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 or their direction, when the consideration or value of the interest
or property conveyed (exclusive of the value of any lien or encumbrances
remaining thereon at the time of sale) exceeds $100.00, a tax at the
rate of 27.5 cents for each $500.00 or fractional part thereof.
(Code 1980, § 3.16.020; Ord. No. 7, § 2, 1977; Ord. No. 870 (Recodification), 2014)
Any tax imposed pursuant to section
3.16.020 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.
(Code 1980, § 3.16.030; Ord. No. 7, § 3, 1977)
The tax imposed pursuant to this chapter shall not apply to:
B. Instruments
of the United States or agencies or instrumentalities thereof (Revenue
and Taxation Code §11922);
D. Conveyances
under order of Securities and Exchange Commission (Revenue and Taxation
Code § 11924);
G. Any
deed, instrument, or other writing which purports to transfer, divide,
or allocate community, quasicommunity, or quasi-marital property assets
between spouses for the purpose of effecting a division of community,
quasi-community, or quasi-marital property which is required by a
judgment decreeing a dissolution of the marriage or legal separation,
by a judgment of nullity, or by any other judgment or order rendered
pursuant to the
Family Code, or by a written agreement between the
spouses, executed in contemplation of any such judgment or order,
whether or not the written agreement is incorporated as part of any
of those judgments or orders (
Revenue and Taxation Code § 11927);
H. Any
deed, instrument, or other writing by which realty is conveyed by
the state, any political subdivision thereof, or agency or instrumentality
of either thereof, pursuant to an agreement whereby the purchaser
agrees to immediately re-convey the realty to the exempt agency (Revenue
and Taxation Code § 11928);
I. Any
deed, instrument, or other writing by which the state, any political
subdivision thereof, or agency or instrumentality of either thereof,
conveys to a nonprofit corporation realty the acquisition, construction,
or improvement of which was financed or refinanced by obligations
issued by the nonprofit corporation on behalf of a governmental unit,
within the meaning of Section 1.103-1(b) of Title 26 of the Code of
Federal Regulations (
Revenue and Taxation Code § 11929);
J. Any
deed, instrument, or other writing which purports to grant, assign,
transfer, convey, divide, allocate, or vest lands, tenements, or realty,
or any interest therein, if by reason of such inter vivos gift or
by reason of the death of any person, such lands, tenements, realty,
or interests therein are transferred outright to, or in trust for
the benefit of, any person or entity (
Revenue and Taxation Code § 11930);
(Code 1980, § 3.16.040; Ord. No. 7, § 4, 1977; Ord. No. 870 (Recodification), 2014)
The county recorder shall administer this chapter in conformity
with the provisions of
Revenue and Taxation Code § 11901
et seq., and the provisions of any county ordinance adopted pursuant
thereto.
(Code 1980, § 3.16.050; Ord. No. 7, § 5, 1977; Ord. No. 870 (Recodification), 2014)
Claims for refund of taxes imposed pursuant to this chapter
shall be governed by the provisions of the
Revenue and Taxation Code
§ 5096 et seq.
(Code 1980, § 3.16.060; Ord. No. 7, § 6, 1977; Ord. No. 870 (Recodification), 2014)