Barstow Municipal Code Ch. 3.08 Documentary Stamp Tax

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State Law reference— Documentary Transfer Tax Act, Revenue and Taxation Code § 11901 et seq.

This chapter shall be known as the "Real Property Transfer Tax Ordinance of the City of Barstow." It is adopted pursuant to part 6.7 (commencing with section 11901) of division II of the Revenue and Taxation Code.

(Code 1969, § 3.08.010; Ord. No. 269, § 1, 1967)

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 purchasers, or any other 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 1969, § 3.08.020; Ord. No. 269, § 2, 1967)

The tax imposed by section 3.08.020 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, issued or signed.

(Code 1969, § 3.08.030; Ord. No. 269, § 3, 1967)

The tax imposed pursuant to this chapter shall not apply to any instrument in writing given to secure a debt.

(Code 1969, § 3.08.040; Ord. No. 269, § 4, 1967)

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 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 pursuant and subject to Revenue and Taxation Code § 11922.

(Code 1969, § 3.08.050; Ord. No. 269, § 5, 1967; Ord. No. 642, § 1, 1990)

(a) The 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:

(1) Confirmed under the Federal Bankruptcy Act, as amended;

(2) Approved in an equity receivership proceeding in a court involving a railroad corporation, as defined in subdivision (m) of section 205 of title II of the United States Code as amended;

(3) Approved in an equity receivership proceeding in a court involving a corporation, as defined in subdivision (3) of section 506 of title II of the United States Code, as amended; or

(4) Whereby a mere change in identity, form or place of organization is effected.

(b) Subsections (a)(1) through (a)(4) of this section shall only apply if the making, delivery or filing of instruments of transfer or conveyances occurs within five years from the date of such confirmation, approval or change.

(Code 1969, § 3.08.060; Ord. No. 269, § 6, 1967)

The 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 1954; but only if:

(1) The order of the securities and exchange commission in obedience to which such conveyance is made recited 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;

(2) Such order specifies the property which is ordered to be conveyed;

(3) Such conveyance is made in obedience to such order.

(Code 1969, § 3.08.070; Ord. No. 269, § 7, 1967)

In addition to those exempt transactions identified hereinabove, the tax imposed pursuant to this chapter shall not apply where such transactions are exempt pursuant to Revenue and Taxation Code § 11926 et seq.

(Code 1969, § 3.08.075; Ord. No. 642, § 2, 1990)

(a) In the case of any realty held by a partnership or other entity treated as a partnership for federal income tax purposes, no tax shall be imposed pursuant to this chapter by reason of any transfer of any interest in the partnership or other entity or otherwise, if:

(1) Such partnership or other entity treated as a partnership is considered a continuing partnership within the meaning of section 708 of the Internal Revenue Code of 1986 (26 USCA 708); and

(2) Such continuing partnership continues to hold the realty concerned.

(b) If there is a termination of any partnership or other entity treated as a partnership for federal income tax purposes, within the meaning of section 708 of the Internal Revenue Code of 1986; for the purposes of this chapter, such partnership or other entity 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 or other entity at the time of such termination.

(c) Not more than one tax shall be imposed pursuant to this chapter 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 or other entity at the time of such termination.

(d) No levy shall be imposed pursuant to this chapter by reason of any transfer between individuals and a legal entity or between legal entities that results solely in a change in the method of holding title to the realty and in which proportional ownership interests in the realty, whether represented by stock, membership interest, partnership interest, cotenancy interest, or otherwise, directly or indirectly, remain the same immediately after the transfer.

(Code 1969, § 3.08.080; Ord. No. 269, § 8, 1967)

Any tax imposed pursuant to this chapter shall not apply to 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.

The county recorder shall administer this chapter in conformity with the provisions of part 6.7 (commencing with section 11901) of division II of the Revenue and Taxation Code and pursuant to chapter III of division IV of title 1 of the San Bernardino County Code. For the purposes of this section, the recorder may use adhesive stamps as provided for in section 9.040 of chapter III of division IV of title 1 of the San Bernardino County Code.

(Code 1969, § 3.08.090; Ord. No. 269, § 9, 1967)

(a) The recorder shall not record any deed, instrument or writing subject to the tax imposed by this chapter unless the stamps described in section 3.08.100 are affixed thereto having a face value equal to the total amount of the tax due under this chapter. If the party submitting the document for recordation so requests, stamps having a face value equal to the total amount of tax due under this chapter may be deposited with the recorder and shall be affixed to the document by the recorder after the permanent record is made and before the original is returned as specified in Government Code § 27321.

(b) Every document subject to tax hereunder which is submitted for recordation shall show on the face of the document, or in a separate document, the amount of taxes due under this chapter and the recorder may rely thereon.

(c) Every document subject to tax hereunder which is submitted for recordation shall show on the face of the document, or in a separate document, the location of lands, tenements, or other realty described in the document, and the name of the city shall be set forth.

(Code 1969, § 3.08.100; Ord. No. 269, § 10, 1967)

The recorder shall cancel the stamps affixed to any document by printing or stamping thereon the date of affixation or recordation.

(Code 1969, § 3.08.110; Ord. No. 269, § 11, 1967)

Claims for refunds of taxes imposed pursuant to this chapter shall be governed by the provisions of chapter V (commencing with section 5096) of part IX of division 1 of the Revenue and Taxation Code.

(Code 1969, § 3.08.120; Ord. No. 269, § 11, 1967)

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 they 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.

(Code 1969, § 3.08.130; Ord. No. 269, § 13, 1967)

Whenever the county recorder has reason to believe that the full amount of tax due under this chapter has not been paid, he may, by notice served upon any person liable therefor, require him to furnish a true copy of his records relevant to the amount of the consideration or value of the interest or property conveyed.

(Code 1969, § 3.08.140; Ord. No. 269, § 14, 1967)

(a) Any person 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 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.

(Code 1969, § 3.08.150; Ord. No. 269, § 15, 1967)