Chapter 3.3
TAXES
Sections:
Article 1. Parks, Music, and Advertising Tax
3.3.103 Amount of tax: Levy and collection.
Article 2. Property Taxes
3.3.201 Taxes to be collected pursuant to Government Code provisions.
3.3.202 Assessment and collection duties to be performed by County.
Article 3. Sales and Use Tax
3.3.301 Short title of article.
3.3.307 Enjoining collection forbidden.
3.3.308 Existing sales and use tax ordinances suspended.
3.3.309 Application of provisions relating to exclusions and exemptions.
3.3.310 Tax rates effective July 1, 1998.
Article 4. Transient Room Tax
3.3.404 Collection of tax by operator: Rules for collection schedules.
3.3.407 Registration of operator: Form and contents: Execution: Certification of authority.
3.3.408 Penalties and interest.
3.3.409 Due date: Returns and payments.
3.3.410 Deficiency determinations.
3.3.412 Security for collection of tax.
Article 5. Real Property Transfer Tax
3.3.503 Person responsible for payment.
3.3.504 Debt security instruments exempted.
3.3.505 Governmental agencies exempted.
3.3.506 Bankruptcies and receiverships.
3.3.507 Securities and Exchange Commission.
Article 6. Admission Tax
3.3.601—3.3.609 Repealed.
Article 1. Parks, Music, and Advertising Tax
3.3.101 Authorized.
The Council is hereby authorized and empowered to levy and collect a tax not to exceed fifteen ($0.15) cents ($0.15) on each one hundred and no/100ths dollars ($100.00) of assessed valuation for the purpose of providing and maintaining parks and music and for advertising purposes. (§ 1, Ord. 279)
3.3.102 Expenditure of funds.
The money from such tax so collected shall be held in a special fund from which the Council is hereby authorized and empowered to expend and allocate the money so collected in such manner as it deems best in providing and maintaining parks and music and for advertising purposes for the City. (§ 2, Ord. 279)
3.3.103 Amount of tax: Levy and collection.
The amount of such tax shall be fixed, and such tax shall be levied and collected, at the time and in the manner provided by law for the levy and collection of other taxes for and by the City. (§ 3, Ord. 279)
Article 2. Property Taxes
3.3.201 Taxes to be collected pursuant to Government Code provisions.
The Council, deeming it to be for the best interests of the City and determining that the public interest and necessity demand the action herein taken, does hereby declare its election and does hereby elect to avail itself, and the City does hereby elect to avail itself of all of the provisions of Article 1, Chapter 2, Part 2, Division 1, Title 5 of the Government Code of the State relating to the transfer of City tax functions. (§ I, Ord. 44)
3.3.202 Assessment and collection duties to be performed by County.
All assessments for taxes in and for the City shall be made, and all such taxes collected, by the Assessor and Tax Collector, respectively, of the County, and the duties of assessing property and collecting taxes provided by law to be performed by the Assessor and Tax Collector of the City shall be performed by the Assessor and Tax Collector, respectively, of the County until the City, by ordinance, shall elect not to avail itself of the provisions of said State law for any longer time. (§ I, Ord. 44)
Article 3. Sales and Use Tax
3.3.301 Short title of article.
This article shall be known as the “Uniform Local Sales and Use Tax Law” of the City. (§ 1, Ord. 257)
3.3.302 Purpose.
The Council hereby declares that this article is adopted to achieve the following, among other, purposes and directs that the provisions hereof be interpreted in order to accomplish those purposes:
(a) To adopt a sales and use tax law which complies with the requirements and limitations contained in Part 1.5 of Division 2 of the Revenue and Taxation Code of the State;
(b) To adopt a sales and use tax law which incorporates provisions identical to those of the Sales and Use Tax Law of the State insofar as these provisions are not inconsistent with the requirements and limitations contained in Part 1.5 of Division 2 of said Revenue and Taxation Code;
(c) To adopt a sales and use tax law which imposes a one percent tax to March 31, 1977, a ninety-six one-hundredths of one percent (.96%) tax thereafter to March 31, 1978, a ninety-eight one-hundredths of one percent (.98%) tax thereafter to March 31, 1979, and a one percent tax on and after April 1, 1979, and provides a measure therefor that can be administered and collected by the State Board of Equalization in a manner that adapts itself as fully as practical to, and requires the least possible, deviation from, the existing statutory and administrative procedures followed by the State Board of Equalization in administering and collecting the State Sales and Use Taxes; and
(d) To adopt a sales and use tax law which can be administered in a manner that will, to the degree possible consistent with the provisions of
Part 1.5 of Division 2 of said Revenue and Taxation Code, minimize the cost of collecting City sales and use taxes and at the same time minimize the burden of record keeping upon persons subject to taxation under the provisions of this article. (§ 2, Ord. 257, as amended by § 1, Ord. 307, § 1, Ord. 76-29, eff. January 1, 1977, and § 1, Ord. 77-7, eff. March 7, 1977)
3.3.303 Operative date.
This article shall become operative July 1, 1959, and prior thereto the City shall contract with the State Board of Equalization to perform all the functions incident to the administration and operation of this sales and use tax law; provided, however, if the City shall not have so contracted with the State Board of Equalization prior to July 1, 1959, this article shall not be operative until the first day of the first calendar quarter following the execution of such a contract by the City and by the State Board of Equalization; and provided, further, that this article shall not become operative prior to the operative date of the Uniform Local Sales and Use Tax Ordinance of the County. (§ 3, Ord. 257)
3.3.304 Sales tax.
(a)(1) For the privilege of selling tangible personal property at retail, a tax is hereby imposed upon all retailers in the City at the rate of one percent of the gross receipts of the retailer from the sale of all tangible personal property sold at retail in the City to and including March 31, 1977, at the rate of ninety-six one-hundredths of one (.96%) percent of such gross receipts beginning April 1, 1977, and continuing to and including March 31, 1978, at the rate of ninety-eight one-hundredths of one (.98%) percent of such gross receipts beginning April 1, 1978, and continuing to and including March 31, 1979, and at the rate of one percent of such gross receipts on and after April 1, 1979.
(2) For the purposes of this article, all retail sales are consummated at the place of business of the retailer, unless the tangible personal property sold is delivered by the retailer or his agent to an out-of-State destination or to a common carrier for delivery to an out-of-State destination. The gross receipts from such sales shall include delivery charges, when such charges are subject to the State sales and use tax, regardless of the place to which delivery is made. In the event a retailer has no permanent place of business in the State or has more than one place of business, the place or places at which the retail sales are consummated shall be determined under rules and regulations to be prescribed and adopted by the State Board of Equalization.
(b) (1) Except as hereinafter provided, and except insofar as they are inconsistent with the provisions of Part 1.5 of Division 2 of the Revenue and Taxation Code of the State, all of the provisions of Part 1 of Division 2 of said Code, as amended and in force and effect on July 1, 1959, applicable to sales taxes, are hereby adopted and made a part of this section as though fully set forth in this article.
(2) Wherever, and to the extent that, in Part 1 of Division 2 of said Revenue and Taxation Code, the State is named or referred to as the taxing agency, the City shall be substituted therefor. Nothing in this subsection shall be deemed to require the substitution of the name of the City for the word “State” when that word is used as part of the title of the State Controller, the State Treasurer, the State Board of Control, the State Board of Equalization, or the name of the State Treasury or of the Constitution of the State; nor shall the name of the City be substituted for that of the State in any section when the results of that substitution would require action to be taken by or against the City, or any agency thereof, rather than by or against the State Board of Equalization, in performing the functions incident to the administration or operation of this article; and neither shall the substitution be deemed to have been made in those sections, including, but not necessarily limited to, sections referring to the exterior boundaries of the State, where the result of the substitution would be to provide an exemption from such tax with respect to certain gross receipts which would not otherwise be exempt from such tax while those gross receipts remain subject to tax by the State under the provisions of Part 1 of Division 2 of said Revenue and Taxation Code; nor to impose such tax with respect to certain gross receipts which would not be subject to tax by the State under the said provisions of said Code; and, in addition, the name of the City shall not be substituted for that of the State in Sections 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797, and 6828 of said Revenue and Taxation Code as adopted.
(3) If a seller’s permit has been issued to a retailer pursuant to the provisions of Section 6067 of said Revenue and Taxation Code, an additional seller’s permit shall not be required by reason of this section.
(4) There shall be excluded from the gross receipts by which the tax is measured:
(i) The amount of any sales or use tax imposed by the State upon a retailer or consumer; and
(ii) Receipts from sales to operators of common carrier and waterborne vessels of property to be used or consumed in the operation of such common carriers or waterborne vessels principally outside the City.
(4.5) There shall be excluded from the gross receipts by which the tax is measured:
(i) The amount of any sales or use tax imposed by the State upon a retailer or consumer;
(ii) The gross receipts from the sale of tangible personal property to operators of waterborne vessels to be used or consumed principally outside the city in which the sale is made and directly and exclusively in the carriage of persons or property in such vessels for commercial purposes. This subsection shall be inoperative January 1, 1984, but shall again become operative on the operative date of any act of the Legislature of the State which amends or repeals and reenacts Section 7202 of said Revenue and Taxation Code to provide an exemption from city sales and use taxes for operators of waterborne vessels in the same, or substantially the same, language as that existing in subsections (7) and (8) of subsection (i) of said Section 7202 as said subsections read on October 1, 1983; and
(iii) The gross receipts from the sale of tangible personal property to operators of aircraft to be used or consumed principally outside the city in which the sale is made and directly and exclusively in the use of such aircraft as common carriers of persons or property under the authority of the laws of the State, the United States, or any foreign government. (§ 4, Ord. 257, as amended by § 1, Ord. 291, §§ 2, 3, and 4, Ord. 307, §§ 1 and 2, Ord. 73-38, eff. November 14, 1973, operative January 1, 1974, § 2, Ord. 76-29, eff. January 1, 1977, § 2, Ord. 77-7, eff. March 7, 1977, and § 1, Ord. 83-29, eff. December 5, 1983)
3.3.305 Use tax.
(a) An excise tax is hereby imposed on the storage, use, or other consumption in the City of tangible personal property purchased from any retailer on and after the operative date of this section for storage, use, or other consumption in the City at the rate of one percent of the sales price of the property to and including March 31, 1977, at the rate of ninety-six one-hundredths of one (.96%) percent of such sales price beginning April 1, 1977, and continuing to and including March 31, 1978, at the rate of ninety-eight one-hundredths of one (.98%) percent of such sales price beginning April 1, 1978, and continuing to and including March 31, 1979, and at the rate of one percent of such sales price on and after April 1, 1979. The sales price shall include delivery charges when such charges are subject to State sales or use tax, regardless of the place to which delivery is made.
(b) (1) Except as hereinafter provided, and except insofar as they are inconsistent with the provisions of Part 1.5 of Division 2 of the Revenue and Taxation Code of the State, all of the provisions of Part 1 of Division 2 of said Code, as amended and in force and effect on July 1, 1959, applicable to use taxes are hereby adopted and made a part of this section as though fully set forth herein.
(2) Wherever, and to the extent that, in Part 1 of Division 2 of the Revenue and Taxation Code, the State is named or referred to as the taxing agency, the City shall be substituted therefor. Nothing in this subsection shall be deemed to require the substitution of the name of the City for the word “State” when that word is used as part of the title of the State Controller, the State Treasurer, the State Board of Control, the State Board of Equalization, or the name of the State Treasury, or of the Constitution of the State; nor shall the name of the City be substituted for that of the State in any section when the result of that substitution would require action to be taken by or against the City or any agency thereof rather than by or against the State Board of Equalization, in performing the functions incident to the administration or operation of this article; and neither shall the substitution be deemed to have been made in those sections, including but not necessarily limited to, sections referring to the exterior boundaries of this State where the result of the substitution would be to provide an exemption from this tax with respect to certain storage, use, or other consumption of tangible personal property which would not otherwise be exempt from this tax while such storage, use, or other consumption remains subject to tax by the State under the provisions of Part 1 of Division 2 of the said Revenue and Taxation Code, or to impose this tax with respect to certain storage, use, or other consumption of tangible personal property which would not be subject to tax by the State under the said provisions of that Code; and in addition, the name of the City shall not be substituted for that of the State in Sections 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797, and 6828 of the said Revenue and Taxation Code as adopted, and the name of the City shall not be substituted for the word “State” in the phrase “retailer engaged in business in this State” in Section 6203 nor in the definition of that phrase in Section 6203.
(3) There shall be exempt from the tax due under this section:
(i) The amount of any sales or use tax imposed by the State upon a retailer or consumer;
(ii) The storage, use, or other consumption of tangible personal property, the gross receipts from the sale of which have been subject to sales tax under a sales and use tax ordinance enacted in accordance with Part 1.5 of Division 2 of the said Revenue and Taxation Code by any city and county, county, or city in this State;
(iii) The storage or use of tangible personal property in the transportation or transmission of persons, property, or communications, or in the generation, transmission, or distribution of electricity, or in the manufacture, transmission, or distribution of gas in intrastate, interstate, or foreign commerce by public utilities which are regulated by the Public Utilities Commission of the State; and
(iv) The use or consumption of property purchased by operators of common carrier and waterborne vessels to be used or consumed in the operation of such common carriers or waterborne vessels principally outside the City.
(3.5) There shall be exempt from the tax due under this section:
(i) The amount of any sales or use tax imposed by the State upon a retailer or consumer;
(ii) The storage, use, or other consumption of tangible personal property, the gross receipts from the sale of which have been subject to sales tax under a sales and use tax ordinance enacted in accordance with the provisions of Part 1.5 of Division 2 of the Revenue and Taxation Code of the State by any city and county, county, or city in the State;
(iii) The storage, use, or other consumption of tangible personal property purchased by operators of waterborne vessels and used or consumed by such operators directly and exclusively in the carriage of persons or property in such vessels for commercial purposes. This subsection shall be inoperative January 1, 1984, but shall again become operative on the operative date of any act of the Legislature of the State which amends or repeals and reenacts Section 7202 of said Revenue and Taxation Code to provide an exemption from city sales and use taxes for operators of waterborne vessels in the same, or substantially the same, language as that existing in subsections (7) and (8) of subsection (i) of said Section 7202 as said subsections read on October 1, 1983; and
(iv) In addition to the exemptions set forth in Sections 6366 and 6366.1 of said Revenue and Taxation Code, the storage, use, or other consumption of tangible personal property purchased by operators of aircraft and used or consumed by such operators directly and exclusively in the use of such aircraft as common carriers of persons or property for hire or compensation under a certificate of public convenience and necessity issued pursuant to the laws of the State, the United States, or any foreign government. (§ 4, Ord. 257, as amended by § 1, Ord. 262, § 2, Ord. 291, §§ 5 and 6, Ord. 307, § 3, Ord. 73-38, eff. November 14, 1973, operative January 1, 1974, § 3, Ord. 76-29, eff. January 1, 1977, § 3, Ord. 77-7, eff. March 7, 1977, and § 2, Ord. 83-29, eff. December 5, 1983)
3.3.306 Amendments.
All amendments to the Revenue and Taxation Code of the State enacted subsequent to the effective date of this article which relate to the sales and use tax and which are not inconsistent with Part 1.5 of Division 2 of said Revenue and Taxation Code shall automatically become a part of this article. (§ 5, Ord. 257)
3.3.307 Enjoining collection forbidden.
No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action, or proceeding in any court against the State or the City, or against any officer of the State or the City, to prevent or enjoin the collection under this article, or Part 1.5 of Division 2 of the Revenue and Taxation Code of the State of any tax or any amount of tax required to be collected. (§ 6, Ord. 257)
3.3.308 Existing sales and use tax ordinances suspended.
At the time this article goes into operation, the provisions of Ordinance Nos. 180, 208, 225, 226, and 230 shall be suspended and shall not again be of any force and effect until and unless for any reason the State Board of Equalization ceases to perform the functions incident to the administration and operation of the sales and use tax hereby imposed; provided, however, that if for any reason it is determined that the City is without power to adopt this article, or that the State Board of Equalization is without power to perform the functions incident to the administration and operation of the taxes imposed by this article, the provisions of Ordinance Nos. 180, 208, 225, 226, and 230 shall not be deemed to have been suspended, but shall be deemed to have been in full force and effect at the rate of one (1%) percent continuously from and after July 1, 1959. Upon the ceasing of the State Board of Equalization to perform the functions incident to the administration and operation of the taxes imposed by this article, the provisions of Ordinance Nos. 180, 208, 225, 226, and 230 shall again be in full force and effect at the rate of one (1%) percent. Nothing in this article shall be construed as relieving any person of the obligation to pay to the City any sales or use tax accrued and owing by reason of the provisions of Ordinance Nos. 180, 208, 225, 226, and 230 in force and effect prior to and including June 30, 1959. (See Table 3 of Appendix.) (§ 7, Ord. 257)
3.3.309 Application of provisions relating to exclusions and exemptions.
(a) The provisions of Sections 3.3.304(b) (4.5) and 3.3.305(b) (3.5) of this article shall become operative on January 1 of the year following the year in which the State Board of Equalization adopts an assessment ratio for State-assessed property, which ratio is identical to the ratio which is required for local assessments by the provisions of Section 401 of the Revenue and Taxation Code of the State, at which time the provisions of Sections 3.3.304(b)(4) and 3.3.305(b)(3) of this article shall become inoperative.
(b) In the event the provisions of Sections 3.3.304(b)(4.5) and 3.3.305(B)(3.5) of this article become operative, and the State Board of Equalization subsequently adopts an assessment ratio for the State-assessed property, which ratio is higher than the ratio which is required for local assessments by the provisions of said Section 401 of the Revenue and Taxation Code, the provisions of Sections 3.3.304(b)(4) and 3.3.305(b)(3) of this article shall become operative on the first day of the month following the month in which such higher ratio is adopted, at which time the provisions of Sections 3.3.304(b)(4.5) and 3.3.305(b)(3.5) of this article shall become inoperative until the first day of the month following the month in which said Board again adopts an assessment ratio for State-assessed property, which ratio is identical to the ratio required for local assessments by the provisions of said Section 401, at which time the provisions of Sections 3.3.304(b)(4.5) and 3.3.305(b)(3.5) shall again become operative, and the provisions of said Sections 3.3.304(b)(4) and 3.3.305(b)(3) shall become inoperative. (§ 4, Ord. 73-38, eff. November 14, 1973, operative January 1, 1974)
3.3.310 Tax rates effective July 1, 1998.
(a) New rate. Notwithstanding anything in this Article 3 to the contrary, effective on and after 12:01 a.m., July 1, 1998, the sales and use taxes imposed by the provisions of this Article 3 (the Uniform Local Sales and Use Tax Law in effect in the City of Clovis) shall be reduced below the current legal maximum rate of one percent (1%) to a new rate of nine hundred fifty thousandths of one percent (.950%).
(b) Purpose. The purpose of this change of rate is to simultaneously reciprocally increase the amount of such taxes realized by the County of Fresno by the difference in rate of fifty thousandths of one percent (.050%). This portion of the City’s maximum legally allowed sales/use taxes is being shared with the County of Fresno in accordance with and reliance upon full, complete and timely performance of that certain ‘Memorandum of Understanding between the County of Fresno, the City of Clovis, and the Clovis Community Development Agency’ dated as of August 21, 1990 (“MOU”).
(c) Automatic cessation: Notice. If for any reason the full purposes of this change of rate are not completely and timely realized in accordance with the MOU or otherwise, then (without the necessity of further action of the City Council) subdivision (a) of this Section 3.3.310 shall automatically and immediately cease to be operative or of any further force or effect. In such event, the full legal maximum rate prescribed elsewhere in this Article 3 (the City’s Uniform Local Sales and Use Tax Law) shall immediately become operative, effective and applicable to all sales and use taxes in the City of Clovis. As required by law, City shall give prompt notice to the State Board of Equalization of any change in rate triggered by this subdivision (c) of this Section 3.3.310 so that such change in rate can be implemented forthwith. (§ 1, Ord. 90-38, eff. October 1, 1990, as amended by § 1, Ord. 91-23, eff. July 1, 1991, § 1, Ord. 92-17, eff. July 1, 1992, § 1, Ord. 93-11, eff. July 1, 1993, § 1, Ord. 94-12, eff. July 1, 1994, § 1, Ord. 95-10, eff. July 1, 1995, § 1, Ord. 96-6, eff. July 1, 1995, Ord. 97-7, eff. July 1, 1997, and Ord. 98-5, eff. July 1, 1998)
3.3.311 Additional tax rate for purposes of funding police and fire facilities, furnishings and equipment.
Notwithstanding anything in this Article 3 to the contrary, effective on and after April 1, 2000, there shall be existing in the City a Transactions and Use Tax of three-tenths of one percent (0.30%). This tax is in addition to the City’s existing sales and use tax as set forth in Article 3, of Chapter 3.3, of Title 3 of the Clovis Municipal Code. The purpose of this Transactions and Use Tax is to fund police and fire facilities, furnishings and equipment, as set forth in Resolution No. 99-83 and uncodified Ordinance No. 99-26. The voters approved the Transactions and Use Tax at a special election held for that purpose on November 2, 1999, by two-thirds (2/3) of the voters. (§ 14, Ord. 99-26, eff. December 31, 1999)
Article 4. Transient Room Tax
3.3.401 Title.
This article shall be known as the “Transient Occupancy Tax Law” of the City. (§ 1, Ord. 362, eff. September 2, 1964, as amended by Ord. 95-31, eff. December 11, 1995)
3.3.402 Definitions.
Except where the context otherwise requires, for the purposes of this article, certain words and phrases used in this article are defined as follows:
“Hotel” shall mean any structure, or any portion of any structure, which is occupied or intended or designed for occupancy, by transients for dwelling, lodging, or sleeping purposes and shall include any hotel, inn, tourist home or house, motel, studio hotel, bachelor hotel, lodging house, rooming house, apartment house, dormitory, public or private club, mobile home or house trailer at a fixed location, or other similar structure, or portion thereof.
“Occupancy” shall mean the use or possession, or the right to the use or possession, of any room, or portion thereof, in any hotel for dwelling, lodging, or sleeping purposes.
“Operator” shall mean the person who is the proprietor of the hotel whether in the capacity of owner, lessee, sublessee, mortgagee in possession, licensee, or any other capacity. Where the operator performs his functions through a managing agent of any type or character other than an employee, the managing agent shall also be deemed an operator for the purpose of this article and shall have the same duties and liabilities as his principal. Compliance with the provisions of this article by either the principal or the managing agent shall, however, be considered to be compliance by both.
“Person” shall mean any individual, firm, partnership, joint venture, association, social club, fraternal organization, joint-stock company, corporation, estate, trust, business trust, receiver, trustee, syndicate, or any other group or combination acting as a unit.
“Rent” shall mean the consideration charged, whether or not received, for the occupancy of space in a hotel valued in money, whether to be received in money, goods, labor, or otherwise, including all receipts, cash, credits, property, and services of any kind or nature, without any deduction therefrom whatsoever.
“Tax Administrator” shall mean the Finance Director.
“Transient” shall mean any person who exercises occupancy or is entitled to occupancy in a hotel by reason of a lease, concession, permit, right of access, license, or other agreement for a period of thirty (30) consecutive calendar days or less, counting portions of calendar days as full days. Any such person so occupying space in a hotel shall be deemed to be a transient until the period of thirty (30) days has expired unless there is an agreement in writing between the operator and the occupant providing for a longer period of occupancy. (§ 1, Ord. 362, eff. September 2, 1964, as amended by Ord. 95-31, eff. December 11, 1995)
3.3.403 Tax imposed.
(a) For the privilege of occupancy in any hotel on and after January 1, 2023, each transient is subject to, and shall pay, a tax in the amount of twelve percent (12%) of the rent charged by the operator or paid by the transient, whichever is greater.
(b) The tax shall be charged on the full rental rate regardless of whether the operator has an arrangement with a travel company to sell a room or block of rooms to the travel company at a discounted rate and regardless of whether the transient paid the rent directly to the operator or through a travel company.
(c) The transient shall pay the tax to the operator of the hotel at the time the rent is paid. Such tax shall constitute a debt owed to the City, which debt shall be extinguished only by payment to the operator or to the City. (§ 1, Ord. 362, eff. September 2, 1964, as amended by Ord. 95-31, eff. March 27, 1996; § 1, Ord. 11-14, eff. February 8, 2012; § 1, Ord. 22-05, eff. November 18, 2022)
3.3.404 Collection of tax by operator: Rules for collection schedules.
Every operator of a hotel renting rooms in the City, the occupancy of which is not exempted under the provisions of this article, shall collect the tax from the transient. The tax required to be collected by the operator shall constitute a debt owing by the operator to the City. In all cases of transactions upon credit or deferred payment, the payment of the tax to the operator may be deferred in accordance therewith, and the operator shall be liable therefor at the time and to the extent that such credits are paid or deferred payments are made in accordance with the rate of tax owing on the amount thereof. Any unpaid tax shall be due upon the transient ceasing to occupy space in the hotel.
The Tax Administrator shall enforce the provisions of this article and shall have the power to adopt rules and regulations not inconsistent herewith as may be necessary or desirable to aid in the enforcement hereof. He shall provide schedules for payment of the tax, and such schedules shall eliminate fractions of one cent. (§ 1, Ord. 362, eff. September 2, 1964, as amended by Ord. 95-31, eff. December 11, 1995)
3.3.405 Operator’s duties.
(a) Every operator of a hotel renting rooms in the City, the occupancy of which is not exempted under the provisions of this article, shall collect the tax from the transient.
The tax shall be collected on the full rental rate paid by the transient regardless of whether the operator has an arrangement with a travel company to sell a room or block of rooms to the travel company at a discounted rate.
(b) The tax required to be collected by the operator shall constitute a debt owing by the operator to the City. In all cases of transactions upon credit or deferred payment, the payment of the tax to the operator may be deferred in accordance therewith, and the operator shall be liable therefor at the time and to the extent that such credits are paid or deferred payments are made in accordance with the rate of tax owing on the amount thereof. Any unpaid tax shall be due upon the transient ceasing to occupy space in the hotel.
(c) Each operator shall collect the tax imposed by the provisions of this chapter to the same extent and at the same time as the rent is collected from every transient. The amount of tax shall be separately stated from the amount of the rent charged, and each transient shall receive a receipt for payment from the operator. No operator of a hotel shall advertise or state in any manner, whether directly or indirectly, that the tax, or any part thereof, will be assumed or absorbed by the operator, or that it will not be added to the rent, or that, if added, any part will be refunded, except in the manner provided in this chapter. (§ 1, Ord. 362, eff. September 2, 1964; as amended by § 1, Ord. 11-14, eff. February 8, 2012)
3.3.406 Exemptions.
No tax imposed by the provisions of this article shall be imposed upon:
(a) Any person as to whom, or any occupancy as to which, it is beyond the power of the City to impose the tax provided for in this article;
(b) Any officer or employee of a foreign government who is exempt by reason of an express provision of Federal law or international treaty;
(c) Any officer or employee of the Federal government or any instrumentality thereof when on official business, and any officer or employee of the State of California or any instrumentality thereof when on official business;
(d) Any occupant for more than thirty (30) successive calendar days;
(e) Any occupant whose rent is of a value less than two and no/100ths dollars ($2.00) a day;
(f) Any person who rents a private home, vacation cabin, or like facility from any owner who is not regularly engaged in the business of renting such facilities but does so only occasionally and incidentally to his own use thereof; or
(g) Any occupant whose rent is paid for a hospital room or to a medical clinic, convalescent home, or home for aged people.
No exemption shall be granted pursuant to the provisions of subsection (a), (b), or (c) of this section except upon a claim therefor, made at the time the rent is collected and under penalty of perjury, upon a form prescribed by the Tax Administrator. (§ 1, Ord. 362, eff. September 2, 1964, as amended by § 1, Ord. 386, eff. October 20, 1965; § 1, Ord. 11-14, eff. February 8, 2012)
3.3.407 Registration of operator: Form and contents: Execution: Certification of authority.
Every person engaging, or about to engage, in business as an operator of a hotel in the City shall register with the Tax Administrator on a form provided by him. Persons engaged in such businesses shall register not later than December 15, 1964, or within fifteen (15) days after commencing business, whichever is later, but such privilege of registration after the date of the imposition of such tax shall not relieve any person from the obligation of payment or collection of the tax on and after the date of the imposition thereof, regardless of registration. Such registration shall set forth the name under which such person transacts, or intends to transact, business, the location of his place or places of business, and such other information to facilitate the collection of the tax as the Tax Administrator may require. The registration shall be signed by the owner if a natural person; in case of an association or partnership, by a member or partner; and, in the case of a corporation, by an executive officer or some person specifically authorized by the corporation to sign the registration. The Tax Administrator shall, within ten (10) days after such registration, issue without charge a certificate of authority to each registrant to collect the tax from the occupant, together with a duplicate thereof for each additional place of business of such registrant. Such certificates shall be nonassignable and nontransferable and shall be surrendered immediately to the Tax Administrator upon the cessation of business at the location named or upon its sale or transfer. Each certificate and duplicate shall state the place of business to which it is applicable and shall be prominently displayed therein so as to be seen and come to the notice readily of all occupants and persons seeking occupancy.
Such certificate shall, among other things, state the following:
(a) The name of the operator;
(b) The address of the hotel;
(c) The date upon which the certificate was issued; and
(d) A statement as follows: “This Transient Occupancy Registration Certificate signifies that the person named on the face hereof has fulfilled the requirements of the Transient Room Tax Law of the City of Clovis by registering with the Tax Administrator for the purpose of collecting from transients the room tax imposed by said City and remitting such tax to the Tax Administrator. This certificate shall not authorize any person to conduct any unlawful business or to conduct any lawful business in an unlawful manner, or to operate a hotel without strictly complying with all local applicable laws, including, but not limited to, those requiring a permit from any board, commission, department, or office of the City. This certificate shall not constitute a permit.”
If the Tax Administrator deems it necessary, in order to facilitate the initial registration of persons engaged in business on or prior to the date of the imposition of the tax, as set forth in this article, he may prescribe provisions therefor other than those provided in this section. Such provisions shall be made to effect the purposes of this section. For such purposes, such provisions shall be in lieu of or in addition to those herein provided. Such registration and certificate thereof shall have the same effect as that provided herein. (§ 1, Ord. 362, eff. September 2, 1964)
3.3.408 Penalties and interest.
(a) Original delinquency. Any operator who shall fail to remit any tax imposed by the provisions of this article within the time required shall pay a penalty in the amount of ten percent (10%) of the amount of the tax in addition to the amount of the tax.
(b) Continued delinquency. Any operator who shall fail to remit any delinquent remittance on or before a period of thirty (30) days following the date on which the remittance first became delinquent shall pay a second delinquency penalty in the amount of ten percent (10%) of the amount of the tax in addition to the amount of the tax and the ten percent (10%) penalty first imposed.
(c) Fraud. If the Tax Administrator shall determine that the nonpayment of any remittance due under this article is due to fraud or intent to evade the provisions hereof, a penalty in the amount of twenty-five percent (25%) of the amount of the tax shall be added thereto in addition to the penalties set forth in subsections (a) and (b) of this section.
(d) Interest. In addition to the penalties imposed, any operator who fails to remit any tax imposed by the provisions of this article shall pay interest at the rate of one and one-half percent (1-1/2%) (or the maximum allowed by law) per month, or fraction thereof, on the amount of the tax, exclusive of penalties, from the date on which the remittance first became delinquent until paid.
(e) Penalties merged with tax. Every penalty imposed, and such interest as accrues, pursuant to the provisions of this section shall be merged with and become a part of the tax required to be paid by the provisions of this article. (§ 1, Ord. 362, eff. September 2, 1964, as amended by Ord. 95-31, eff. December 11, 1995)
3.3.409 Due date: Returns and payments.
(a) The tax imposed by the provisions of this article shall become due and payable from the transient at the time of occupancy. All amounts of such taxes collectible or collected by any operator shall be due and payable to the Tax Administrator quarterly on the first day of the months of April, July, October, and January next succeeding each respective quarterly period and shall become delinquent after the last day of such months.
(b) On or before the last day of the month following each quarterly period of three (3) months, a return for the preceding quarterly period shall be filed with the Tax Administrator. The return shall be filed, in such form as the Tax Administrator may prescribe, by every operator and by every person liable to payment of the tax hereunder during such quarterly period who has not paid such tax and who has not made a return in regard to the related occupancy which is the subject of the tax.
(c) The returns shall show the amount of the tax collected or otherwise due for the related period and such other information as shall be required by the Tax Administrator. The Tax Administrator may require the returns to show the total rentals upon which the tax was collected or otherwise due, the gross receipts of a registered returnee for such period, and an explanation in detail of any discrepancy between such amounts.
(d) The person required to file the return shall deliver the return, together with the remittance of the amount of the tax due, to the Tax Administrator at his office.
(e) For good cause the Tax Administrator may extend for not to exceed one month the time for making any return or payment of the tax. No further extension shall be granted. Any person to whom an extension is granted who makes a return and pays the tax within the period of such extension shall pay, in addition to the tax, interest on the amount thereof at the rate of one and one-half (1-1/2) percent (or the maximum allowed by law) per month, or fraction thereof, on the unpaid balance for the period of such extension to the time of the return and payment, which interest shall become a part of the tax.
(f) The Tax Administrator, if he deems it necessary in order to insure payment or facilitate collection by the City of the amount of taxes in any individual case, may require returns and payment of the amount of taxes for other than quarterly periods. (§ 1, Ord. 362, eff. September 2, 1964, as amended by Ord. 95-31, eff. December 11, 1995)
3.3.410 Deficiency determinations.
(a) If the Tax Administrator is not satisfied with the return of the tax or the amount of the tax required to be paid to the City by any person, the Tax Administrator may compute and determine the amount required to be paid upon the basis of the facts contained in the return or upon the basis of any information within his possession or which may come into his possession. One or more deficiency determinations may be made of the amount due for one, or more than one period.
(b) In making a determination, the Tax Administrator may offset overpayments, if any, which may have been previously made for a period, against any underpayment for a subsequent period, or against penalties, and interest, on the underpayments.
(c) The Tax Administrator shall give to the operator or transient written notice of his determination. The notice may be served personally or by mail; if by mail, the notice shall be enclosed in a sealed envelope, postage prepaid, and addressed to the operator or transient at his or her address as it appears in the records of the Tax Administrator. In the event of service by mail of any notice required by this article, the service shall be complete at the time of deposit in the United States Post Office.
(d) Except in the case of fraud, intent to evade the provisions of this article or authorized rules and regulations, or failure to make a timely return, every deficiency determination shall be made and notice thereof mailed within three (3) years after the last day of the month following the close of the quarterly period for which the amount is proposed to be determined or within three (3) years after the return is filed, whichever period expires later.
(e) If any operator shall fail or refuse to collect such tax or to make, within the time provided in this article, any report and remittance of such tax, or any portion thereof, required by the provisions of this article, or make a fraudulent return, or otherwise willfully attempt to evade the provisions of this article, the Tax Administrator shall proceed in such manner as he may deem best to obtain facts and information on which to base his estimate of the tax due. As soon as the Tax Administrator shall procure such facts and information as he is able to obtain, on which to base the assessment of any tax imposed by the provisions of this article and payable by any operator who has failed or refused to collect the same and to make such report and remittance, the Tax Administrator shall proceed to determine and assess against such operator the tax, interest, and penalties provided for by this article. In the event such determination is made, the Tax Administrator shall give a notice in the manner set forth in subsection (c) of this section of the amount so assessed. Such determination and notice shall be made and mailed within (3) years after discovery by the Tax Administrator of any fraud, intent to evade, or failure to file a return. Any determination shall become final within thirty (30) days after giving notice thereof.
(f) If the Tax Administrator believes that the collection of any tax or any amount of tax required to be collected and paid to the City shall be jeopardized by delay, or if any determination shall be jeopardized by delay, he shall thereupon make a determination of the tax or amount of tax required to be collected, noting that fact upon the determination. The amount determined shall be immediately due and payable. If the amount specified in the determination is not paid within ten (10) days after service of notice thereof upon the person against whom the determination is made, the amount shall become final at the expiration of the ten (10) days unless a petition for redetermination is filed within the ten (10) days, and the delinquency penalty and the interest provided for in Section 3.3.408 of this article shall attach to the amount of the tax or the amount of the tax required to be collected. (§ 1, Ord. 362, eff. September 2, 1964, as amended by Ord. 95-31, eff. December 11, 1996)
3.3.411 Redetermination.
(a) Any person against whom a determination is made pursuant to the provisions of Section 3.3.410 of this article, or any person directly interested, may petition for a redetermination within thirty (30) days after service upon the person of notice thereof. If a petition for redetermination is not filed within the thirty (30) day period, the determination shall become final at the expiration of the period; provided, however, a petition for redetermination pursuant to the provisions of subsection (f) of Section 3.3.410 shall be filed within ten (10) days after notice.
(b) If a petition for redetermination is filed within the allowable period, the Tax Administrator shall consider the determination and, if the person has so requested in his petition, shall grant the person an oral hearing and shall give him ten (10) days’ notice of the time and place of the hearing. The Tax Administrator may continue the hearing from time to time as may be necessary.
(c) The Tax Administrator 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 Tax Administrator at or before the hearing.
(d) The order or decision of the Tax Administrator upon a petition for redetermination shall become final fifteen (15) days after service upon the petitioner of notice thereof in accordance with section 3.3.410, subdivision (c) of this Article, unless an appeal of such order or decision is filed with the City Manager within fifteen (15) days after service of such notice.
(e) No petition for redetermination or appeal therefrom shall be effective for any purpose unless at or before the filing thereof the amount found due in the original determination shall be paid or a bond or other security, satisfactory to the Tax Administrator, shall be filed with him guaranteeing payment of any amount finally determined to be due. (§ 1, Ord. 362, eff. September 2, 1964, as amended by Ord. 95-31, eff. December 11, 1995)
3.3.412 Security for collection of tax.
(a) The Tax Administrator, whenever he deems it necessary to insure compliance with the provisions of this article, may require any person subject thereto to deposit with the Tax Administrator such security in the form of cash, bond, or other security as the Tax Administrator may determine. The amount of the security shall be fixed by the Tax Administrator, but shall not be greater than twice the person’s estimated average liability for the period for which he files returns, determined in such manner as the Tax Administrator deems proper. The amount of the security may be increased or decreased by the Tax Administrator subject to the limitations provided in this section.
(b) If any person shall be delinquent in the payment of the amount required to be paid by him, or in the event a determination has been made against him which remains unpaid, the Tax Administrator, may, not later than three (3) years after the payment became delinquent, give notice thereof by registered mail to all persons in the County, having in their possession or under their control any credits or other personal property, belonging to the delinquent or owing any debts to the delinquent. After receiving the notice, the persons so notified shall neither transfer nor make any other disposition of the credits, other personal property, or debts in their possession or under their control at the time they receive the notice until the Tax Administrator consents to a transfer or disposition, or until twenty (20) days elapse after the receipt of the notice. All persons so notified shall, within five (5) days after the receipt of the notice, advise the Tax Administrator of all such credits, other personal property, or debts in their possession, under their control, or owing by them.
(c) At any time within three (3) years after any tax or any amount of tax required to be collected shall become due and payable, or at any time within three (3) years after any determination shall become final, the Tax Administrator may bring an action in the courts of the state, or any other state, or of the United States, in the name of the City to collect the amount delinquent, together with penalties and interest.
(d) If any operator liable for any amount pursuant to the provisions of this article shall sell his business or quit his business, his successors or assigns shall withhold sufficient of the purchase price to cover such amount until the former owner produces a receipt from the Tax Administrator showing that he has been paid or a certificate stating that no amount is due. If the purchaser of a business fails to withhold the tax from the purchase price as required, he shall become personally liable for the payment of the amount required to be withheld by him to the extent of the purchase price, valued in money. Within thirty (30) days after receiving a written request from the purchaser for a certificate, the Tax Administrator shall either issue the certificate or mail a notice to the purchaser at his address as it appears on the records of the Tax Administrator of the amount that shall be paid as a condition to issuing the certificate. Failure of the Tax Administrator to mail the notice shall release the purchaser from any further obligation to withhold the purchase price as provided in this subsection. The time within which the obligation of a successor may be enforced shall start to run at the time the operator sells his business or at the time the determination against the operator becomes final, whichever event occurs later. (§ 1, Ord. 362, eff. September 2, 1964, as amended by Ord. 95-31, eff. December 11, 1995)
3.3.413 Refunds.
Whenever the amount of any tax, penalty, or interest has been paid more than once or has been erroneously or illegally collected or received by the Tax Administrator pursuant to the provisions of this article, such amount may be refunded provided a verified claim in writing therefor, stating the specific ground upon which the claim is founded, is filed with the Tax Administrator within three (3) years from the date of payment. The claim shall be made on forms provided by the Tax Administrator. If the claim shall be approved by the Tax Administrator, the excess amount collected or paid may be refunded or may be credited on any amounts then due and payable from the person from whom it was collected or by whom paid, and the balance may be refunded to such person or his administrators or executors. No refund shall be paid under the provisions of this section unless the claimant establishes his right thereto by written record showing entitlement thereto. (§ 1, Ord. 362, eff. September 2, 1964, as amended by Ord. 95-31, eff. December 11, 1995)
3.3.414 Administration.
(a) Deposit of moneys. The Tax Administrator shall deposit all moneys collected pursuant to the provisions of this article to the credit of the General Fund.
(b) Records required from operators: Form. Every operator of a hotel renting rooms in the City, shall keep such records, receipts, invoices, and other pertinent papers in such form as the Tax Administrator may require, and as are necessary to determine the amount of such tax as the operator may have been liable for the collection of and payment to the City. All records shall be retained by the operator for a period of three (3) years and six (6) months after they come into being.
(c) Examination of records: Investigations. The Tax Administrator, or any person authorized in writing by him, may examine the books, papers, records, and equipment of any person liable for the tax and may investigate the character of the business of the person in order to verify the accuracy of any return made or, if no return is made by the person, to ascertain and determine the amount required to be paid. The examination shall take place at reasonable times.
(d) Authority to require reports: Contents. In administering the tax, the Tax Administrator may require the filing of reports by any person or class of persons having in his or their possession or custody information relating to rentals of rooms which are subject to the tax. The reports shall be filed when the Tax Administrator requires and shall set forth the rental charged for each occupancy, the dates of occupancy, and such other information as the Tax Administrator, may require.
(e) Confidential character of information obtained. Disclosure unlawful. It shall be unlawful for the Tax Administrator, or any person having an administrative duty under the provisions of this article, to make known in any manner whatever the business affairs, operations, or information obtained by an investigation of the records and equipment of any person required to obtain a Transient Occupancy Registration Certificate, or pay a transient occupancy tax, or any other person visited or examined in the discharge of an official duty, or the amount or source of income, profits, losses, expenditures, or any particular thereof, set forth in any statement or application, or to permit any statement or application, or copy of either, or any book containing any abstract or particulars thereof to be seen or examined by any person; provided, however, nothing in this subsection shall be construed to prevent:
(1) The disclosure to, or the examination of, records and equipment by another City official, employee, or agent for the collection of taxes for the sole purpose of administering or enforcing any provisions of this article or collecting taxes imposed by the provisions of this article;
(2) The disclosure of information to, or the examination of records by Federal or State officials, or the tax officials of another city, county, or city and county if a reciprocal arrangement exists, or to a grand jury or court of law upon subpoena;
(3) The disclosure of information and results of the examination of records of particular taxpayers, or relating to particular taxpayers, to a court of law in a proceeding brought to determine the existence or amount of any business tax liability of the particular taxpayers to the City;
(4) The disclosure, after the filing of a written request to that effect, to the taxpayer himself, or to his successors, receivers, trustees, executors, administrators, assignees, and guarantors, if directly interested, of information as to the items included in the measure of any paid tax, any unpaid tax, or amounts of tax required to be collected, interest, and penalties; provided, further, however, that the City Attorney approves each such disclosure and that the Tax Administrator may refuse to make any disclosure referred to in this subsection when in his opinion the public interest would suffer thereby;
(5) The disclosure of the names and addresses of persons to whom Transient Occupancy Registration Certificates have been issued, the names and addresses of officers of corporations and members of partnerships to whom such certificates have been issued, and the general type or nature of their businesses;
(6) The disclosure of general statistics regarding taxes collected or business done in the City.
(f) Disclosure of business of operators: Limitations. Neither the Tax Administrator nor any person having an administrative duty pursuant to the provisions of this article shall make known in any manner whatever the business affairs, operations, or information obtained by an investigation of the records and equipment of any operator or any person visited or examined in the discharge of an official duty, or the amount or source of income, profits, losses, expenditures, or any particular thereof, set forth or disclosed in any return, or permit any return or copy thereof, or any book containing any abstract or particulars thereof, to be seen or examined by any person. Successors, receivers, trustees, executors, administrators, assignees, and guarantors, if directly interested, and upon submitting written proof of their interest, may be given information as to the items included in the measure and amount of any unpaid tax or amounts of tax required to be collected, interest and penalties. (§ 1, Ord. 362, eff. September 2, 1964, as amended by Ord. 95-31, eff. December 11, 1995)
3.3.415 Appeals.
Any person aggrieved by any decision of the Tax Administrator may appeal to the City Manager by filing a notice of appeal with the Tax Administrator within fifteen (15) days after the service of the notice of the decision. The City Manager shall fix a time and place for hearing such appeal as prescribed in rules and regulations adopted by the City Manager for appeals, and shall give the appellant ten (10) days’ written notice of the time and place of hearing.
The City Manager may affirm, modify, or reverse such orders and decisions of the Tax Administrator or dismiss the appeal thereof, as may be just. Decisions of the City Manager upon appeal shall be final after service upon the appellant of a decision in accordance with Section 3.3.410, (c) of this article. (§ 1, Ord. 362, eff. September 2, 1964, as amended by Ord. 95-31, eff. December 11, 1995)
3.3.416 Violations.
It shall be unlawful for any operator, or other person so required, to fail or refuse to register as required by the provisions of this article or to furnish any return required to be made, or to fail or refuse to furnish supplemental returns or other data required by the Tax Administrator, or to render a false or fraudulent return. No person required to make, render, sign, or verify any report shall make any false or fraudulent report with intent to defeat or evade the determination of an amount due as required by the provisions of this article to be made. (§ 1, Ord. 362, eff. September 2, 1964, as amended by Ord. 95-31, eff. December 11, 1996)
Article 5. Real Property Transfer Tax
3.3.501 Title.
This article shall be known as the “Real Property Transfer Tax Law of the City of Clovis”. 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. (§ 1, Ord. 436, eff. December 18, 1967)
3.3.502 Tax imposed.
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 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 One Hundred and no/100ths ($100.00) Dollars a tax at the rate of twenty-seven and one-half ($0.275) cents for each Five Hundred and no/100ths ($500.00) Dollars or fractional part thereof. (§ 1, Ord. 436, eff. December 18, 1967)
3.3.503 Person responsible for payment.
Any tax imposed pursuant to the provisions of Section 3.3.502 of this article 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. (§ 1, Ord. 436, eff. December 18, 1967)
3.3.504 Debt security instruments exempted.
Any tax imposed pursuant to the provisions of this article shall not apply to any instrument in writing given to secure a debt. (§ 1, Ord. 436, eff. December 18, 1967)
3.3.505 Governmental agencies exempted.
The United States, or any agency or instrumentality thereof, any state or territory or political subdivision thereof, or the District of Columbia shall not be liable for any tax imposed pursuant to the provisions of this article 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. (§ 1, Ord. 436, eff. December 18, 1967)
3.3.506 Bankruptcies and receiverships.
Any tax imposed pursuant to the provisions of this article 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 subsection (m) of Section 205 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 subsection (3) of Section 506 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.
The provisions of this section shall only apply if the making, delivery, or filing of instruments of transfer or conveyances occurs within five (5) years from the date of such confirmation, approval, or change. (§ 1, Ord. 436, eff. December 18, 1967)
3.3.507 Securities and Exchange Commission.
Any tax imposed pursuant to the provisions of this article shall not apply to the making or delivery of conveyances to make effective any order of the Securities and Exchange Commission, as defined in subsection (a) of Section 1083 of the Internal Revenue Code of 1954, 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. (§ 1, Ord. 436, eff. December 18, 1967)
3.3.508 Partnerships.
(a) In the case of any realty held by a partnership, no levy shall be imposed pursuant to the provisions of this article by reason of any transfer of an interest in a partnership or otherwise if:
(1) Such partnership (or another partnership) is considered a continuing partnership within the meaning of Section 708 of the Internal Revenue Code of 1954; 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 1954, for the purposes of this article 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 the provisions of this article by reason of a termination described in subsection (b) of this section, and any transfer pursuant thereto, with respect to the realty held by such partnership at the time of such termination. (§ 1, Ord. 436, eff. December 18, 1967)
3.3.509 Administration.
The County Recorder shall administer the provisions of this article in conformity with the provisions of Part 6.7 of Division 2 of the Revenue and Taxation Code of the State and the provisions of any County ordinance adopted pursuant thereto. (§ 1, Ord. 436, eff. December 18, 1967)
3.3.510 Claims for refunds.
Claims for the refund of taxes imposed pursuant to the provisions of this article shall be governed by the provisions of Chapter 5 (commencing with Section 5096) of Part 9 of Division 1 of the Revenue and Taxation Code of the State. (§ 1, Ord. 436, eff. December 18, 1967)
3.3.511 Operative date.
The provisions of this article shall become operative upon the operative date of any ordinance adopted by the County pursuant to the provisions of Part 6.7 (commencing with Section 11901) of Division 2 of the Revenue and Taxation Code of the State, or on December 18, 1967, whichever is the later. (§ 1, Ord. § 436, eff. December 18, 1967)
Article 6. Admission Tax
(Sections 3.3.601 through 3.3.609, added by Ordinance No. 492, effective July 6, 1970, repealed by Section 1, Ordinance No. 71-8, effective April 19, 1971)