§ 3-6

This chapter shall be known as the “Uniform Transient Occupancy Tax Law” of the City. (§ 1, Ord. 1569, eff. July 1, 1965, as amended by § 2, Ord. 3234, eff. January 19, 2023)

For the purposes of this chapter, unless otherwise apparent from the context, certain words and phrases used in this chapter are defined as follows: (a) “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, vacation rental, short-term rental, dormitory, public or private club, mobile home or house trailer at a fixed location, or other similar structure, or portion thereof. (b) “Occupancy” shall mean the use or possession, or the right or entitlement to the use or possession, of any room or rooms, or portion thereof, in any hotel or hotels for dwelling, lodging, or sleeping purposes. (c) “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 or her 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 purposes of this chapter and shall have the same duties and liabilities as his or her principal.

Compliance with the provisions of this chapter by either the principal or the managing agent, however, shall be considered to be compliance by both. (d) “Person” shall mean any individual, short-term renter, vacation renter, 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. (e) “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. (f) “Tax Administrator” shall mean the Executive Director of Finance of the City of Ontario, or his or her authorized representative. (g) “Transient” shall mean any person who exercises occupancy or is entitled to occupancy by reason of 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) consecutive calendar days has expired unless there is an agreement in writing between the operator and the occupant providing for a longer period of occupancy. Any individual person who exercises or is entitled to occupancy for a period of thirty (30) consecutive calendar days or less shall be deemed to be a transient, regardless of whether the reservation and/or payment for occupancy is made directly by the person exercising occupancy or another person, or entity. The intent is to tax the individual person occupying, or having the right or entitlement to occupancy, the hotel room. “Transient” includes any employee or officer of the State government or of the government of a political subdivision of the State. “Transient” does not mean or include any Federal officer or employee when on official Federal government business, or any officer or employee of a foreign government who is exempt by reason of express provision of Federal law or international treaty, who exercises occupancy or is entitled to occupancy by reason of 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. In determining whether a person is a transient, uninterrupted periods of time extending both prior and subsequent to the effective date of the provisions of this chapter may be considered. (§ 2, Ord. 1569, eff. July 1, 1965 as amended by § 1, Ord. 2746, eff. October 4, 2001, § 1, Ord. 2925, eff. July 15, 2010, and § 2, Ord. 3234, eff. January 19, 2023)

For the privilege of occupancy in any hotel, each transient shall be subject to and shall pay a tax in the amount of eleven and three-quarters percent (11¾%) of the rent charged by the operator. Such tax shall constitute a debt owed by the transient to the City, which debt shall be extinguished only by payment to the operator or to the City. The transient shall pay the tax to the operator of the hotel at the time the rent is paid. If the rent is paid in installments, a proportionate share of the tax shall be paid with each installment. The unpaid tax shall be due upon the transient's ceasing to occupy space in the hotel. If for any reason the tax due is not paid to the operator of the hotel, the Tax Administrator may require that such tax shall be paid directly to the City. (§ 3, Ord. 1569, eff. July 1, 1965 as amended by § 1, Ord. 1686, eff. July 1, 1968, § 1, Ord. 1871, eff. October 2, 1975, § 1, Ord. 2002, eff. August 1, 1978, § 1, Ord. 2235, eff. August 4, 1983, § 1, Ord. 2485, eff. November 1, 1990, § 1, Ord. 2593, eff. August 16, 1995, and § 2, Ord. 3234, eff. January 19, 2023)

(a) No tax shall be imposed upon:

(1) 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 chapter; and (2) Any Federal officer or employee when on official Federal government business, or any officer or employee of a foreign government who is exempt by reason of express provision of Federal law or international treaty, who exercises occupancy or is entitled to occupancy by reason of 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. (b) No exemption shall be granted 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. Any Federal officer or employee when on official federal government business claiming such an exemption shall provide to the operator as conclusive evidence that his or her occupancy is for the official business of his or her employer: (1) Travel orders from his or her government employer; or a government warrant issued by his or her employer to pay for the occupancy; or a government credit card issued by his or her employer to pay for the occupancy; and (2) Photo identification, proof of his or her governmental employment as an employee or officer as described in subsection (b)(1), and proof, consistent with these provisions, that his or her occupancy is for the official business of his or her governmental employer. (§ 4, Ord. 1569, eff. July 1, 1965 as amended by § 1, Ord. 1606, eff. August 5, 1965 and § 2, Ord. 1686, eff. July 1, 1968, § 2, Ord. 2925, eff. July 15, 2010, and § 2, Ord. 3234, eff. January 19, 2023)

Each operator shall collect and hold in trust for the account and benefit of the City 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. 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. (§ 5, Ord. 1569, eff. July 1, 1965, as amended by § 3, Ord. 2925, eff. July 15, 2010, and § 2, Ord. 3234, eff. January 19, 2023)

Letting of rooms to minors shall be prohibited. Any person or corporation owning, controlling or managing any hotel in the City, who rents or lets any room or rooms to, or allows any room or rooms to be occupied by any minor under the age of eighteen (18) years, unless such minor is accompanied by his or her parent, parents, or legal guardian, shall immediately by telephone, and within twenty-four (24) hours by written report, notify the Ontario Police Department of such fact. (§ 2, Ord. 3234, eff. January 19, 2023)

On or before May 6, 1965, or within thirty (30) days after commencing business, whichever is later, each operator of any hotel renting an occupancy to transients shall register such hotel with the Tax Administrator and obtain from the Tax Administrator a “Transient Occupancy Registration Certificate.” Any operator that operates a hotel within the City shall at all times post the certificate in a conspicuous place on the hotel premises. All other operators shall maintain a

copy of the certificate at their place of business, as indicated on the certificate. Such certificate shall, among other things, set forth the following information: (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 Uniform Transient Occupancy Tax Law by registering with the Tax Administrator for the purpose of collecting from transients the Transient Occupancy Tax and remitting such tax to the City. This certificate shall not authorize any person to conduct any unlawful business or to conduct any lawful business in an unlawful manner, nor 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 this City. This certificate shall not constitute a permit.” (§ 6, Ord. 1569, eff. July 1, 1965, as amended by § 4, Ord. 2925, eff. July 15, 2010, and § 2, Ord. 3234, eff. January 19, 2023)

(a) Every manager or person in control of any hotel in the city shall keep a register for the registration of transient guests. The guest register shall at all times be open and subject to reasonable inspection by city officials or by any law enforcement officer in the City. (b) Guests Must Register. No person in control of any hotel in the city shall let or assign for temporary or transient occupancy any suite, room or bed in that hotel, to any person until after such person shall have registered his or her name and address in the register herein provided to be kept, and thereafter such register shall be made to show correctly the year, month, day and hour of the arrival of such person at the hotel and the number of the suite or room let or assigned to such guest; and such person in control of such hotel or the letting of any suite, room or bed therein shall at the time of the departure of each guest, endorse upon such register the date of such departure, nor shall any person erase or alter any name or address written in such register. (c) Registration Information Required. The operator of any hotel shall keep a register on forms approved by or supplied by the City, of the names and home or business addresses of all persons to be accommodated with the length of stay indicated. At the time of registration, the operator or his or her employee shall verify the identification of the registrant by requesting to see, and copying onto the registration form any of the following: the registrant's valid driver's license number, the registrant's valid military identification, the registrant's valid passport number and country of issuance. The operator or his or her employee must also include on the registration forms the make, type and license number of the registrant's automobile, trailer or other vehicle, and the state in which such vehicle is registered and the year of registration, for any vehicle that is parked on the premises. Hotels that can demonstrate that they take sufficient reasonable steps to control access to and from parking areas on the premises shall not be required to include this information on registration forms. Such sufficient reasonable steps to control access to and from parking areas shall include, but not be limited to, valet parking, automated access gates, and parking attendants. (d) Pre-Arrival Registration. In the event that the hotel utilizes a pre-arrival registration or approval procedure that obviates the requirement for an arriving guest to go to the front desk and provide information typically required as part of the hotel's customary registration process, the hotel shall not be required to comply with subsection (c) of this section; provided, however, that the hotel's pre-arrival registration or approval procedure must be submitted to and approved by the Tax Administrator, and the facility must obtain such guest related information of the type specified in subsection (c) as the Tax Administrator might reasonably require.

(e) Illegal Registration. No person shall register at any hotel in the city, under the name of any other person, or by any assumed, false or fictitious name. No person placing any information required by this section shall falsely or inaccurately state such information. (§ 2, Ord. 3234, eff. January 19, 2023)

Each operator shall, on or before the last day of the month following the close of each calendar month, make a return to the Tax Administrator, on forms provided by him or her, of the total rents charged and received and the amount of tax collected for transient occupancies. At the time the return is filed, the full amount of the tax collected shall be remitted to the City. The Tax Administrator may require further information in the return. Returns and payments submitted by United States mail or other mail delivery service shall be deemed to have been made as of the date post marked. Returns and payments submitted electronically Monday through Friday before 5:00 p.m., shall be deemed to have been paid that same day. Returns and payments submitted electronically Monday through Friday after 5:00 p.m., shall be deemed to have been paid the following calendar day. Returns and payments submitted electronically Friday after 5:00 p.m., Saturday, Sunday, or any day in which the City is closed for business, shall be deemed to have been paid the next business day. Any payment received after the due date, regardless of weekend or holiday, will be considered late, with penalties and interest applying. All taxes collected by operators pursuant to the provisions of this chapter shall be held in trust for the account of the City until payment thereof is made to the City. (§ 7, Ord. 1569, eff. July 1, 1965, as amended by § 5, Ord. 2925, eff. July 15, 2010, and § 2, Ord. 3234, eff. January 19, 2023)

(a) Posting of Rates. Every manager or person in control of a hotel in the city shall post in a conspicuous place on the premises a printed statement of the specific charge or rate of charges by the day, week or month to be charged for said room or rooms. (b) Charges in Excess of Rates Posted Prohibited. No charge or sum shall be collected or received by any manager or person in control of a hotel for any greater sum than entitled to under the statement of charges or rates posted. (c) Posting of Rules and Regulations of Establishments. Every manager or person in control of a hotel is required to post in a conspicuous place on the premises a printed statement of the general rules and regulations of said hotel. (d) Hourly Rates. No person or business providing transient sleeping accommodations in any hotel shall charge or accept money or other consideration by an hourly rate or any rate less than that which is charged or accepted for one full day's accommodations within any twenty-four (24) hour period. (§ 2, Ord. 3234, eff. January 19, 2023)

(a) Original delinquency. Any operator who shall fail to report and remit any tax imposed by the provisions of this chapter within the time required shall pay a penalty in the amount of one-half of one percent (0.5%) per day of the tax due and owing in addition to the amount of the tax, up to thirty (30) days following the date on which the remittance first became delinquent. (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 tax due and owing in addition to the amount of the tax and the one- half of one percent (0.5%) penalty, up to thirty (30) days, first imposed pursuant to subsection (a). (c) Fraud. If the Tax Administrator shall determine that the non-payment of any remittance due pursuant to the provisions of this chapter is due to fraud, a penalty in the amount of twenty five percent (25%) of the amount of the tax due and owing 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 shall fail to remit any tax imposed by the provisions of this chapter shall pay interest at the rate of one-half of one percent (0.5%) per month, or fraction thereof, on the amount of the tax due and owing, exclusive of penalties, from the date on which the remittance first became delinquent until paid. (e) Penalties and interest merged with tax. Every penalty imposed and such interest as accrues pursuant to the provisions of this section shall become a part of the tax required to be paid by the provisions of this chapter. (f) Civil Penalties. Any violation of this chapter, and any failure to pay assessed penalties, delinquencies, or interest specified herein may result in alternative remedies, such as referral to a collection agency, civil action, or any other legal remedy. (g) Criminal Penalties. In addition to the penalties, delinquencies, interest, or other consequences set forth in subsections (a) through (e) above, any operator who fails or refuses to collect the tax, fails or refuses to make any return, fails or refuses to keep adequate records or open them up for inspection by the city, fails or refuses to furnish other data reasonably requested by the Tax Administrator, or makes a false or fraudulent return with intent to evade the tax, shall be guilty of a misdemeanor and, upon conviction thereof, shall be punished pursuant to Ontario Municipal Code Chapter 1-2 (Penalty Provisions). Each and every day during any portion of which any violation is committed, continued, or permitted, shall constitute a separate offense and shall be punished accordingly. (h) Waiver. Notwithstanding any provision in this chapter to the contrary, the Tax Administrator may waive any penalty or interest, or any portion thereof, imposed upon a person required to collect and/or remit for failure to collect the tax imposed by this chapter if the non-collection occurred in good faith. In determining whether the non-collection was in good faith, the Tax Administrator will take into consideration industry practice or other objective precedents. (§ 8, Ord. 1569, eff. July 1, 1965, as amended by § 6, Ord. 2925, eff. July 15, 2010, and § 2, Ord. 3234, eff. January 19, 2023)

(a) Determination. If any operator shall fail or refuse to collect such tax and to make, within the time provided in this chapter, any report and remittance of such tax, or any portion thereof, required by the provisions of this chapter, the Tax Administrator shall proceed in such manner as he or she may deem best to obtain the facts and information on which to base his or her estimate of the tax due. As soon as the Tax Administrator shall procure such facts and information as he or she is able to obtain upon which to base the assessment of any such tax imposed by the provisions of this chapter 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 the provisions of this chapter. In the event such determination is made, the Tax Administrator shall give notice of the amount so assessed by serving it personally or depositing it in the United States mail, postage prepaid, addressed to the operator so assessed at his or her last known place of address. (b) Hearing. Such operator may, within ten (10) days after the service or mailing of such notice, make an application in writing to the Tax Administrator for a hearing on the amount assessed. If an application by the operator for a hearing is not made within the time prescribed, the tax, interest, and penalties, if any, determined by the Tax Administrator shall become final and conclusive and immediately due and payable. If such an application is made, the Tax Administrator shall give not less than five (5) days' written notice in the manner prescribed in this section to the

operator to show cause at a time and place fixed in such notice why the amount specified therein should not be fixed for such tax, interest, and penalties. At such hearing the operator may appear and offer evidence why such specified tax, interest, and penalties should not be so fixed. After such hearing the Tax Administrator shall determine the proper tax to be remitted and shall thereafter give written notice to the person in the manner prescribed in this section of such determination and the amount of such tax, interest, and penalties. The amount determined to be due shall be payable after fifteen (15) days unless an appeal is filed as provided in § 3-6.10 of this chapter. (§ 9, Ord. 1569, eff. July 1, 1965, and § 2, Ord. 3234, eff. January 19, 2023)

Any operator aggrieved by any decision of the Tax Administrator with respect to the amount of such tax, interest, and penalties, if any, may appeal to the City Manager, or his or her designee, by filing a notice of appeal with the City Clerk within fifteen (15) days after the service or mailing of the determination of the tax due. The City Manager, or his or her designee, shall fix a time and place for hearing such appeal, and the City Clerk shall give notice in writing to such operator at his or her last known place of address. The findings of the City Manager, or his or her designee, shall be final and conclusive and shall be served upon the appellant in the manner prescribed in this chapter for the service of a notice of hearing. Any amount found to be due shall be immediately due and payable upon the service of notice. (§ 10, Ord. 1569, eff. July 1, 1965, as amended by § 2, Ord. 3234, eff. January 19, 2023)

(a) It shall be the duty of every operator liable for the collection and payment to the City of any tax imposed by the provisions of this chapter to keep and preserve, for a period of four (4) years, all records as may be 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 maintained in conformance with standards set forth by the Tax Administrator. The Tax Administrator shall have the right to inspect such records at all reasonable times. (b) Any audit which must be performed to secure compliance with the terms of this section is to be performed in the city of Ontario. If for any reason the audit cannot be performed in Ontario, the operator shall reimburse the City for the actual cost of all transportation, lodging, meals, travel time and other incidental costs reasonably incurred by the City in conducting the audit. (c) The Tax Administrator may conduct an audit, to ensure proper compliance with the requirements of this chapter, of any person required to collect and/or remit a tax pursuant to this chapter. The Tax Administrator shall notify said person of the initiation of an audit in writing. In the absence of fraud or other intentional misconduct, the audit period of review shall not exceed a period of four (4) years next preceding the date of receipt of the written notice by said person from the Tax Administrator. Upon completion of the audit, the Tax Administrator may make a deficiency determination pursuant to Section 3-6.09 of this chapter for all taxes, penalties and interest owed and not paid, as evidenced by information provided by such person to the Tax Administrator. If said person is unable or unwilling to provide sufficient records to enable the Tax Administrator to verify compliance with this chapter, the Tax Administrator is authorized to make a reasonable estimate of the deficiency. Said reasonable estimate shall be entitled to a rebuttable presumption of correctness. (§ 11, Ord. 1569, eff. July 1, 1965, as amended by § 2, Ord. 3234, eff. January 19, 2023)

(a) Claim. Whenever the amount of any tax, interest, or penalty has been overpaid, or paid more than once, or erroneously or illegally collected or received by the City pursuant to the provisions of this chapter, such amount may be refunded as provided in subsections (b) and (c) of this section provided a claim in writing therefor, stating under penalty of perjury the specific grounds upon which the claim is founded, is filed with the Tax Administrator within one (1) year after the date of payment. The claim shall be on forms furnished by the Tax Administrator. (b) Operator’s compensation. An operator may claim a refund or take as credit against taxes collected and remitted the amount overpaid, paid more than once, or erroneously or illegally collected or received when it is established in a manner prescribed by the Tax Administrator that the person from whom the tax has been collected was not a transient; provided, however, neither a refund nor a credit shall be allowed unless the amount of the tax so collected has either been refunded to the transient or credited to rent subsequently payable by the transient to the operator. (c) Transient’s compensation. A transient may obtain a refund of taxes overpaid, paid more than once, or erroneously or illegally collected or received by the City by filing a claim in the manner provided in subsection (a) of this section but only when the tax was paid by the transient directly to the Tax Administrator, or when the transient, having paid the tax to the operator, establishes to the satisfaction of the Tax Administrator that the transient has been unable to obtain a refund from the operator who collected the tax. (d) Evidence. No refund shall be paid pursuant to the provisions of this section unless the claimant establishes his or her right thereto by written records showing entitlement thereto. (e) Eligibility. The Tax Administrator shall determine the eligibility of any person who asserts a right to a refund from the tax imposed by this chapter. (§ 12, Ord. 1569, eff. July 1, 1965 as amended by § 2, Ord. 2746, eff. October 4, 2001, and § 2, Ord. 3234, eff. January 19, 2023)

(a) Collection. Any tax required to be paid by any transient pursuant to the provisions of this chapter shall be deemed a debt owed by the transient to the City. Any such tax collected by an operator which has not been paid to the City shall be deemed a debt owed by the operator to the City. Any person owing money to the City pursuant to the provisions of this chapter shall be liable to an action brought in the name of the City for the recovery of such amount. (b) Liens. When the fines, penalties, and related costs are not paid within the prescribed time, the amount of those fines, penalties, and their related costs may be recorded as a lien upon and against the hotel without further hearing, subject to notice of the lien as required by law. (§ 13, Ord. 1569, eff. July 1, 1965, as amended by § 2, Ord. 3234, eff. January 19, 2023)

(a) Cessation of Business. If any operator liable for any amount under this chapter sells out, transfers, or quits his or her business, he or she shall make a final return and remittance within fifteen (15) days after the date of selling or quitting the business. (b) Duty of Successor, Assignee, or Transferee. If any operator liable for any amount of tax, interest or penalty under this chapter sells out, transfers, or quits his or her business, his or her successors, assigns, or transferees shall withhold sufficiently from the purchase price to cover such amount until the former owner produces from the Tax Administrator either a receipt reflecting full payment or a certificate stating that no amount is due. If a purchaser of a business fails to withhold from the purchase price as required, he or she shall be personally liable for the payment of the amount required to be withheld by him or her to the extent of the purchase price. (§ 2, Ord. 3234, eff. January 19, 2023)

(a) General. The Tax Administrator shall have the power and duty, and is hereby directed, to enforce each and all of the provisions of this chapter. (b) Administrative Rules, Regulations and Discretion. The Tax Administrator may adopt administrative rules and regulations not inconsistent with provisions of this chapter for the purpose of interpreting, clarifying, carrying out and enforcing the payment, collection and remittance of the taxes herein imposed. The administrative ruling shall not impose a new tax, revise an existing tax methodology as stated in this section, or increase an existing tax, except as allowed by Cal. Gov’t Code § 53750(h)(2), as may be amended or renumbered from time to time. A copy of such administrative rules and regulations shall be on file in the Tax Administrator's office. To the extent that the Tax Administrator determines that the tax imposed under this chapter shall not be collected in full for any period of time from any particular operator or transient, that determination shall be considered an exercise of the Tax Administrator's discretion to settle disputes and shall not constitute a change in taxing methodology for purposes of Gov’t Code § 53750 or otherwise. The Tax Administrator is not authorized to amend the City's methodology for purposes of Gov’t Code § 53750 and the City does not waive or abrogate its ability to impose the Transient Occupancy Tax in full as a result of promulgating administrative rulings or entering into agreements. (c) Administrative Agreements. Upon a proper showing of good cause, the Tax Administrator may make administrative agreements, with appropriate conditions, to vary from the strict requirements of this chapter and thereby: 1. Conform to the billing procedures of a particular operator so long as said agreements result in the collection of the tax in conformance with the general purpose and scope of this chapter; or 2. To avoid a hardship where the administrative costs of collection and remittance greatly outweigh the tax benefit. A copy of each such agreement shall be on file in the Tax Administrator's office, and are voidable by the Tax Administrator or the City Manager at any time. (d) Compromise Limits. The Tax Administrator, with the written approval of the City Attorney, may compromise a claim pursuant to this chapter where the portion of the tax proposed to be released is less than five thousand dollars (5,000.00); and, with the approval of the City Attorney and the City Council, may compromise such a claim where the portion of the tax proposed to be released is equal to or greater than five thousand dollars (5,000.00). (§ 2, Ord. 3234, eff. January 19, 2023)

CHAPTER 7: REAL PROPERTY TRANSFER TAXES

CHAPTER 7: REAL PROPERTY TRANSFER TAXES

3-7.01 Title 3-7.02 Tax imposed 3-7.03 Person responsible for payment 3-7.04 Debt security instruments exempted 3-7.05 Governmental agencies exempted 3-7.06 Bankruptcies, receiverships, and reorganizations 3-7.07 Securities and Exchange Commission 3-7.08 Partnerships 3-7.09 Instruments taken in lieu of foreclosure 3-7.10 Marital property 3-7.11 Conveyance by governmental entity and reconveyance to exempt public agency 3-7.12 Certain conveyances by governmental entity to nonprofit corporation 3-7.13 Transfer by inter vivos gift or by death 3-7.14 Administration 3-7.15 Claims for refunds 3-7.16 Operative date