Chapter 4.04
REAL PROPERTY TRANSFER TAX
Sections:
4.04.010 Title—Statutory authority.
4.04.060 Administration—Distribution of funds.
4.04.070 Payment prerequisite to document recordation—Requirements.
4.04.110 Interpretation of provisions.
4.04.120 Unlawful acts designated—Penalty—Liability limitations.
4.04.010 Title—Statutory authority.
This chapter shall be known as the “real property transfer tax ordinance.” It is adopted pursuant to Part 6.7 of Division 2 of the Revenue and Taxation Code, commencing with Section 11901. [Ord. 5290 § 7, 2019; Ord. 1277, 1967; prior code § 7.15.010].
4.04.020 Imposition—Amount.
There is hereby imposed on each deed, instrument or writing by which any lands, tenements or other realty sold within the County of Santa Cruz shall be granted, assigned, transferred or otherwise conveyed to or vested in the purchaser or purchasers, or any other person or persons by 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 $0.55 for each $500.00 or fractional part thereof. [Ord. 5290 § 7, 2019; Ord. 1277, 1967; prior code § 7.15.020].
4.04.030 Who must pay.
The tax imposed by SCCC 4.04.020 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. [Ord. 1277, 1967; prior code § 7.15.030].
4.04.040 Exemptions.
The exemptions set forth in Chapter 3 of Part 6.7 of Division 2 of the Revenue and Taxation Code (commencing with Section 11921) apply to the tax imposed under this chapter. [Ord. 5290 § 7, 2019; Ord. 3620 § 27, 1985; Ord. 1277, 1967; prior code § 7.15.040].
4.04.050 Credits.
If the legislative body of any city in the County imposes a tax pursuant to Part 6.7 of Division 2 of the Revenue and Taxation Code equal to one-half the amount specified in SCCC 4.04.020, a credit shall be granted against the taxes due under this chapter in the amount of the city’s tax. However, no credit shall be allowed for any city tax which is not in conformance with Part 6.7 of Division 2 of the Revenue and Taxation Code. [Ord. 5290 § 7, 2019; Ord. 1277, 1967; prior code § 7.15.050].
4.04.060 Administration—Distribution of funds.
(A) The County Recorder shall administer this chapter and shall also administer any ordinance adopted by any city in the County pursuant to Part 6.7 of Division 2 of the Revenue and Taxation Code imposing a tax for which a credit is allowable.
(B) On or before the fifteenth day of the month, the Recorder shall report to the Auditor the amount of taxes collected during the preceding month pursuant to this chapter and each such city ordinance. The Auditor shall allocate and distribute the taxes on a monthly basis as follows:
(1) All moneys which relate to transfer of real property located in the unincorporated territory of the County shall be allocated to the County.
(2) All moneys which relate to transfers of real property located in a city in the County which has imposed a tax pursuant to Part 6.7 of Division 2 of the Revenue and Taxation Code shall be allocated one-half to such city and one-half to the County.
(3) All moneys which relate to transfers of real property located in a city in the County which imposes a tax on transfers of real property not in conformity with Part 6.7 of Division 2 of the Revenue and Taxation Code shall be allocated to the County.
(4) All moneys which relate to transfers of real property in a city in the County which does not impose a tax on transfers of real property shall be allocated to the County. [Ord. 5290 § 7, 2019; Ord. 1322, 1968; Ord. 1277, 1967; prior code § 7.15.070].
4.04.070 Payment prerequisite to document recordation—Requirements.
(A) The Recorder shall neither accept nor record any deed, instrument or writing subject to the tax imposed by this chapter unless the tax is paid and the tax roll parcel number has been noted upon said deed, instrument or writing at the time of presentation for recording.
(B) Every document subject to tax under this chapter which is submitted for recordation shall have on the face of the document a declaration of the amount of tax due, signed by the party determining the tax or their agent, and the Recorder may rely thereon, provided the Recorder has no reason to believe the full amount of the tax due has not been paid. The declaration shall include a statement that the consideration or value on which the tax due was computed was, or that it was not, exclusive of the value of a lien or encumbrance remaining on the interest or property conveyed at the time of sale.
(C) Every document subject to tax hereunder which is submitted for recordation shall show on the face of the document the location of the lands, tenements or other realty described in the document. If such lands, tenements or other realty are located within a city in the County, the name of the city shall be set forth. If lands, tenements or other realty are located in the unincorporated area of the County, that fact shall be set forth.
(D) Each deed, instrument or writing by which lands, tenements or other realty is sold, granted, assigned, transferred or otherwise conveyed shall have noted upon it the tax roll parcel number. A parcel which has been created by the division of an existing parcel and which at the time of recording has no separate parcel number shall have noted upon it the parcel number of the parcel from which it was created. The number will be used only for administrative and procedural purposes and will not be proof of title, and in the event of any conflicts, the stated legal description noted upon the document shall govern. The validity of such a document shall not be affected by the fact that such parcel number is erroneous or omitted, and there shall be no liability attaching to any person for an error in such number or for omission of such number.
(E) The failure to collect the tax due shall not affect the constructive notice otherwise imparted by recording a deed, instrument or writing. [Ord. 5290 § 7, 2019; Ord. 1322, 1968; Ord. 1675, 1972; Ord. 1483, 1970; prior code § 7.15.080].
4.04.080 Taxpayer’s records.
Whenever the Recorder has reason to believe that the full amount of tax due under this chapter has not been paid the Recorder may, by notice served upon any person liable therefor, require them to furnish a true copy of their records relevant to the amount of the consideration or value of the interest or property conveyed. [Ord. 5290 § 7, 2019; Ord. 1322, 1968; Ord. 1277, 1967; prior code § 7.15.110].
4.04.090 Repurchasing unused tax stamps.
Repealed by Ord. 5290. [Ord. 1322, 1968; Ord. 1277, 1967; prior code § 7.15.060].
4.04.100 Refunds.
Claims for refunds of taxes imposed pursuant to this chapter 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. [Ord. 1322, 1968; Ord. 1277, 1967; prior code § 7.15.090].
4.04.110 Interpretation of provisions.
In the administration of this chapter, the Recorder shall interpret its provisions consistently with those Documentary Stamp Tax Regulations adopted by the Internal Revenue Service of the United States Treasury Department which relate to the Tax on Conveyances and identified as Sections 47.4361-1, 47.4361-2 and 47.4362-1 of Part 47 of Title 26 of the Code of Federal Regulations as the same existed on November 8, 1967, except that for the purposes of this chapter, the determination of what constitutes “realty” shall be determined by the definition or scope of that term under State law. [Ord. 1322, 1968; Ord. 1277, 1967; prior code § 7.15.100].
4.04.120 Unlawful acts designated—Penalty—Liability limitations.
(A) Any person or persons who makes, signs, issues or accepts, or causes to be made, signed, issued or accepted and who submits or causes to be submitted for recordation any deed, instrument or writing subject to the tax imposed by this chapter and makes any material misrepresentation of fact for the purpose of avoiding all or any part of the tax imposed by this chapter shall be guilty of a misdemeanor.
(B) No person or persons shall be liable, either civilly or criminally, for any unintentional error made in designating the location of the lands, tenements or other realty described in a document subject to the tax imposed by this chapter. [Ord. 1322, 1968; Ord. 1277, 1967; prior code § 7.15.120].