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:
A. 
Instruments given to secure a debt (Revenue and Taxation Code § 11921);
B. 
Instruments of the United States or agencies or instrumentalities thereof (Revenue and Taxation Code §11922);
C. 
Conveyances under reorganization or adjustment plans (Revenue and Taxation Code § 11923);
D. 
Conveyances under order of Securities and Exchange Commission (Revenue and Taxation Code § 11924);
E. 
Transfers of certain partnership property (Revenue and Taxation Code § 11925);
F. 
Instruments taken in lieu of foreclosure (Revenue and Taxation Code § 11926);
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);
as these sections of the Revenue and Taxation Code may be from time to time amended.
(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)