Contra Costa County Municipal Code Ch. 64-6 Documentary Transfer Tax

This chapter shall be known, and may be cited, as the "documentary transfer tax ordinance of Contra Costa County."

(Ord. 70-34 § 1 (part), 1970: Ord. 68-22 § 1 (part), 1968: Ord. 67-73 § 1 (part), 1967: prior code § 2533.1 (part)).

This chapter is enacted pursuant to Part 6.7 of Division 2 (Sections 11901 ff.) of the California Revenue and Taxation Code.

(Ord. 70-34 § 1 (part), 1970: Ord. 68-22 § 1 (part), 1968: Ord. 67-73 § 1 (part), 1967: prior code § 2533.1 (part)).

Article 64-6.4. Imposition

A tax is imposed on each deed, instrument or writing by which any lands, tenements, or other realty sold within this county is granted, assigned, transferred, or otherwise conveyed to or vested in purchaser(s) or any other person(s) 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 one hundred dollars.

(Ord. No. 2024-23, § III(Exh. A), 12-3-24; Ord. 70-34 § 1 (part), 1970: Ord. 68-22 § 1 (part), 1968: Ord. 67-73 § 1 (part), 1967: prior code § 2533.2 (part)).

The rate of this tax is fifty-five cents for each five hundred dollars, or fractional part thereof, of the consideration or value.

(Ord. 70-34 § 1 (part), 1970: Ord. 68-22 § 1 (part), 1968: Ord. 67-73 § 1 (part), 1967: prior code § 2533.2 (part)).

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, shall pay this tax.

(Ord. 70-34 § 1 (part), 1970: Ord. 68-22 § 1 (part), 1968: Ord. 67-73 § 1 (part), 1967: prior code § 2533.3).

Article 64-6.6. Exemptions

This tax does not apply to any written instrument given to secure a debt.

(Ord. 70-34 § 1 (part), 1970: Ord. 68-22 § 1 (part), 1968: Ord. 67-73 § 1 (part), 1967: prior code § 2533.4).

Any deed, instrument or writing to which the United States or any agency or instrumentality thereof, or any state or territory or political subdivision thereof (exempt agencies), is a party and acquiring title thereby shall be exempt from this tax.

(Ord. 70-34 § 1 (part), 1970: Ord. 68-22 § 1 (part), 1968: Ord. 67~73 § 1 (part), 1967: prior code § 2533.5).

(a) This tax does 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 (in) of Section 205 of Title 11 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 11 of the United States Code, as amended; or

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

(b) Subdivisions (1) to (4), inclusive, of subsection (a) shall apply only 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.

(Ord. 70-34 § 1 (part), 1970: Ord. 68-22 § 1 (part), 1968: Ord. 67-73 § 1 (part), 1967: prior code § 2533.6).

This tax does 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 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;

(2) The order specifies the property to be conveyed; and

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

(Ord. 70-34 § 1 (part), 1970: Ord. 68-22 § 1 (part), 1968: Ord. 67-73 § 1 (part), 1967: prior code § 2533.7).

(a) This tax does not apply to transfers of interest in realty owned by a continuing partnership within the meaning of Section 708 of the Internal Revenue Code of 1954 if the partnership continues to hold the realty concerned.

(b) If there is a termination of any such partnership, it 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 it at the time of such termination.

(c) Not more than one such tax shall be imposed by reason of such a termination and any transfer pursuant thereto, with respect to the realty held by such partnership at the time of such termination.

(Ord. 70-34 § 1 (part), 1970: Ord. 68-22 § 1 (part), 1968: Ord. 67-73 § 1 (part), 1967: prior code § 2533.8).

Article 64-6.8. Administration

If any city council in this county imposes a tax pursuant to Revenue & Taxation Code Sections 11901 ff. equal to one-half the rate set in Section 64-6.404, such tax shall be credited against any tax under this chapter.

(Ord. 70-34 § 1 (part), 1970: Ord. 68-22 § 1 (part), 1968: Ord. 67-73 § 1 (part), 1967: prior code § 2533.9).

The county recorder shall administer this chapter and any city ordinance referred to in Section 64-6.802.

(Ord. 70-34 § 1 (part), 1970: Ord. 68-22 § 1 (part), 1968: Ord. 67-73 § 1 (part), 1967: prior code § 2533.11(a)).

The recorder shall report to the county auditor, on or before the fifth of every month, the amounts of these taxes collected in the preceding month.

(Ord. 70-34 § 1 (part), 1970: Ord. 68-22 § 1 (part), 1968: Ord. 67-73 § 1 (part), 1967: prior code § 2533.11(b) (part)).

The county auditor shall monthly allocate and distribute these tax moneys as follows:

(1) All moneys which relate to transfers 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 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 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. 70-43 § 1 (part), 1970: Ord. 68-22 § 1 (part), 1968: Ord. 67-73 § 1 (part), 1967: prior code § 2533.1 1(b) (part)).

The recorder shall not record any deed, instrument or writing subject to this tax unless the tax is paid. If the party submitting the document for recordation so requests, the amount of tax due shall be shown on a separate paper affixed to the document by the recorder after the permanent record is made and before the original is returned as specified in Government Code Section 27321. Failure to collect the tax shall not affect the constructive notice otherwise imparted by the recording.

(Ord. 70-43 § 1 (part), 1970: Ord. 68-22 § 1 (part), 1968: Ord. 67-73 § 1 (part), 1967: prior code § 2533.12(a)).

Every document subject to this tax shall show on its face (or separately per Section 64 -6.810) a declaration of the amount of tax due, signed by the party computing the tax or the party's agent, including a statement of whether the consideration or value used for computation excluded the value of any lien or encumbrance remaining on the interest or property conveyed at time of sale. The recorder may rely on this declaration, provided the recorder has no reason to believe that the full amount of the tax due has not been paid.

(Ord. No. 2024-23, § III(Exh. A), 12-3-24; Ord. 70-43 § 1 (part), 1970: Ord. 68-22 § 1 (part), 1968: Ord. 67-73 § 1 (part), 1967: prior code § 2533.12(b)).

Every document subject to this tax shall show on its face the incorporated or unincorporated location of the realty described therein, for the purposes of Section 64-6.808.

(Ord. 7043 § 1 (part), 1970: Ord. 68-22 § 1 (part), 1968: Ord. 67-73 § 1 (part), 1967: prior code § 2533.12(c)).

Each writing by which real property is sold, granted, assigned, transferred, or otherwise conveyed, shall have noted upon it the tax roll parcel number (county assessor's parcel number).

(Ord. 79-56; Rev. & Tax. C. § 11911.1).

Claims for refunds of these taxes shall be governed by the provisions of Revenue and Taxation Code Sections 5096 ff.

(Ord. 70-43 § 1 (part), 1970: Ord. 68-22 § 1 (part), 1968: Ord. 67-73 § I (part), 1967: prior code § 2533.13).

This chapter shall be interpreted 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 the determination of what constitutes "realty" shall be by California law.

(Ord. 70-43 § 1 (part), 1970: Ord. 68-22 § 1 (part), 1968: Ord. 67-73 § 1 (part), 1967: prior code § 2533.14).

Whenever the recorder has reason to believe that the full amount of tax due hereunder has not been paid, the recorder may, by notice served on any person liable therefor, require the person to furnish a true copy of the person's records relevant to the amount of the consideration or value of the interest or property conveyed.

(Ord. No. 2024-23, § III(Exh. A), 12-3-24; Ord. 70-43 § 1 (part), 1970: Ord. 68-22 § 1 (part), 1968: 67-73 § 1 (part), 1967: prior code § 2533.15).

Article 64-6.10. Enforcement

Any person who makes, signs, issues or accepts or causes to be made, signed, issued or accepted, or who submits or causes to be submitted for recordation, any deed, instrument or writing subject to this tax, and makes any material misrepresentation of fact for the purpose of avoiding all or any part of this tax shall be guilty of a misdemeanor.

(Ord. 70-43 § 1 (part), 1970: Ord. 68-22 § 1 (part), 1968: Ord. 67-73 § 1 (part), 1967: prior code § 2533.16 (part)).

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 this tax.

(Ord. 70-43 § 1 (part), 1970: Ord. 68-22 § 1 (part), 1968: Ord. 67-73 § 1 (part), 1967: prior code § 2533.16 (part)).