Chapter 3.40


3.40.010    Purpose.

3.40.020    Taxable event.

3.40.030    Exemptions.

3.40.040    Administration.

3.40.050    Claims for refund.

3.40.060    Operative date.

3.40.010 Purpose.

The city council of the city of Calimesa hereby adopts any documentary transfer tax imposed by the county of Riverside. [Ord. 90-8 § 1; Code 1990 § 6.5.01.]

3.40.020 Taxable event.

A. In accordance with the provisions of the Documentary Transfer Tax Act, Revenue and Taxation Code Section 11901 et seq., there is hereby imposed a documentary transfer tax 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 any lien or encumbrance remaining thereon at the time of sale exceeds $100.00.

B. The tax shall be imposed at the rate of $0.275 for each $500.00 or fractional part of the consideration or value of the interest or property conveyed.

C. The tax 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 it is made, signed or issued. [Ord. 90-8 § 2; Code 1990 § 6.5.02.]

3.40.030 Exemptions.

Exemptions from this tax are those set forth in Division 2, Part 6.7, Chapter 3 of the Revenue and Taxation Code commencing at Section 11921. [Ord. 90-8 § 3; Code 1990 § 6.5.03.]

3.40.040 Administration.

This chapter shall be administered in accordance with the provisions of Division 2, Part 6.7, Chapter 4 of the Revenue and Taxation Code, commencing at Section 11931. [Ord. 90-8 § 4; Code 1990 § 6.5.04.]

3.40.050 Claims for refund.

Claims for refund of taxes imposed pursuant to this chapter shall be governed by the provisions of Chapter 5 (commencing with Section 5096) or Part 9 of Division 1 of the Revenue and Taxation Code. [Ord. 90-8 § 5; Code 1990 § 6.5.05.]

3.40.060 Operative date.

This chapter shall become operative upon the operative date of any ordinance adopted by the county of Riverside, pursuant to Part 6.7 (commencing with Section 11901) of Division 2 of the Revenue and Taxation Code, or upon the effective date of the ordinance codified in this chapter, whichever is the later. [Ord. 90-8 § 6; Code 1990 § 6.5.06.]