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HomeMy WebLinkAbout06. REVENUE AND FINANCE REVENUE AND FINANCE Title 6 REVENUE AND FINANCE* Division 61 General Chapter 61-3 Authorized Signatures Sections: 61-3.002 Monthly receiptsaffidavits. Division 62 Warrants and Funds Chapter 62-2 Warrants Sections: 62-2.002 Lost. Chapter 62-4 Capital Outlay Fund Sections: 62-4.002 Capital outlay fund. Chapter 62-6 Peace Officers' Training Fund Sections: 62-6.002 Division 64 Taxes Chapter 64- 2 Sales and Use Tax Article 64-2.2 General Sections: 64- 2.202 64- 2.204 64-2.206 64- 2.208 Adherence to standards. Purpose of chapter. Effective date of chapter. When chapter inoperative. Incorporation of state code amendments. 64-2.210 Credit for city taxes. 64-2.212 No injunction against collection. 64-2.214 When chapter inoperative. Article 64-2.4 Sales Tax Sections: 64- 2.402 64- 2.404 64- 2.406 64- 2.408 Sales tax-Imposition. Sales tax-Place of business. Sales tax -State statutes adopted. Sales tax-Substitution of "county" for "state." 64- 2.410 Sales tax -Seller's permit. 64-2.412 Sales tax-Computation exclusions. 64-2.414 Sales tax-Exclusions from gross receipts. Article 64-2.6 Use Tax Sections: 64-2.602 Use tax-Imposition. *For purchasing provisions, see Ch. 1108-2, this code. For disposition of unclaimed property, see Ch. 1108-4, this code. For leasing procedures, see Ch. 1108-6, this code. 167 (Contra Costa County 9-15-75) REVENUE AND FINANCE 64-2.604 Use tax-State statutes adopted. 64-2.606 Use tax~Substitution of "county" for "state." 64-2.608 Use tax-Exemptions. 64-2.610 Use tax-Additional exemptions. Chapter 64-4 Transient Occupancy Tax Article 64-4.2 General Provisions Sections: 64-4.202 Title. 64-4.204 Definitions. Article 64-4.4 Imposition and Administration Sections: 64-4.402 Imposition - Rate. 64-4.404 Imposition-Exemptions. 64-4.406 Administration-Operator's duties. 64-4.408 Administration-Registration of hotel. 64-4.410 Administration- Reporting and remitting. Article 64-4.6 Penalties and Interest. Sections: 64-4.602 64-4.604 Penalties and interest-Generally. Penalties and interest-Failure to collect and report. 64-4.606 Penalties and interest-Appeal. Article 64-4.8 Collection Sections: 64-4.802 64-4.804 Collection - Records. Collection-Refunds-Claim filing required. Collectiort-Refunds-Operator claims. Collection - Refunds- Transient claims. Collection - Refunds-Written record req uired. 64-4.812 Collection -Actions. Chapter 64-6 Documentary Transfer Tax Article 64-6.2 General Provisions Se~tions: 64-6.202 Title. 64-6.204 Authority. Article 64-6.4 Imposition Sections: 64-6.402 Imposition-Subject documents. 64-6.404 Imposition-Rate. 64-6.406 Imposition-Payment lability. Article 64-6.6 Exemptions Sections: 64-6.602 Exemptions-Debt security. 64-6.604 Exemptions-Governmental bodies. 64-4.806 64-4.808 64-4.810 (Contra Costa County 9-15-75) 168 64-6.606 64-6.608 REVENUE AND FINANCE. Exem ptions'- Bankruptcies. Exemptions-Securities and Ex- change Commission. 64-6.610 Exemptions-Partnerships. Article 64-6.8 Administration Sections: 64-6.802 64-6.804 64-6.806 64-6.808 64-6.810 64-6.812 64-6.814 64-6.815 64-6.816 64-6.818 64-6.820 Administration-City tax credit. Administration - Recorder respon- sibility. Administration-Report by recorder. Administration -Distribution of moneys. Administration-No recording with- out payment. Administration-Declaration of amount due. Administration-Location of realty to be shown. Assessor's parcel number. Administration -Refunds. Administration-Interpretation of chapter. Administration-Notice to produce records. Enforcement Article 64-6.10 Sections: 64-6.1002 Enforcement-Violations. ~Y?: 64-6.1004 Enforcement-Unintentional errors. Ch.ter 64-8 Moraga Fire Protection District Real Prop- . erty Tax Article 64-8.2 General Sections: 64-8.202 Purpose and intent. 64-8.204 Definitions. Article 64-8.4 hnposition, Administration and Appeals Sections: 64-8.402 Setting tax rate-Computation and levy. 64-8.404 Collection and administration. 64-8.406 Appeals. Division 66 Property Tax Procedures Chapter 664 Presale Hearings Sections: 664.002 664.004 664.006 General. Notice of right to hearing. Request for hearing. 169 (Contra Costa County 7-80) REVENUE AND FINANCE (Contra Costa County 7-80) 664.008 664.010 664.012 664.014 66-4.016 Sale postponed. Hearing, notice and procedures. Scope of hearing. Decision of hearing officer. Effect of decision. 170 Division 61 GENERAL Chapters: 61-3 Authorized Signatures Chapter 61-3 AUTHORIZED SIGNATURES Sections: 61-3.002 Monthly receipts affidavits. 6 1- 3.002 Monthly receipts affidavits. Pursuant to Government Code Section 24355.1, the monthly statement of receipts required by Sections 24354 or 24355 may be signed and verified either by the responsible official or by the deputy, agent or assistant designated by him in writing to the auditor. (Ord. 75-23). Division 62 WARRANTS AND FUNDS Chapters: 62-2 Warrants 62-4 Capital Outlay Fund 62-6 Peace Officers' Training Fund Chapter 62-2 WARRANTS* Sections: 62-2.002 Lost. 62-2.002 Lost. A warrant is considered lost if it has been mailed and has not been received by the addressee within ten days after the date of mailing. (Ord. 1921: prior code ~ 2550). *For the statutory authority of the county to establish by ordinance the period of time after which a warrant is considered lost, see Gov. C. 11 29853; for the provisions regarding warrants generally, see Gov. C. 11 29800 ff. AUTHORIZED SIGNATURES 61-3.002-62-6.002 Chapter 62-4 CAPIT AL OUTLAY FUND Sections: 62-4.002 Capital outlay fund. 62-4.002 Capital outlay fund. A capital outlay fund is established pursuant to Article 4, Chapter 4, Part 1, Division 2, of Title 5 of the Government Code (Sections 53730 ff.), for which assessments and taxes shall be levied and collected from time to time by this board. (Ord. 69-64 ~ 1, 1969: prior code ~ 2540). Chapter 62-6 PEACE OFFICERS' TRAINING FUND Sections: 62-6.002 Adherence to standards. 62-6.002 Adherence to standards. (a) The county declares that it desires to qualify to receive aid from the state under the provisions of Sections 13510 (as amended by Chapter 710 of the Statutes of 1981) and 13524, Chapter 1, of Title 4, Part 4, of the California Pena1- Code. (b) Pursuant to Section 13522, the county will adhere to the standards for recruitment and training established by the California Commission on Peace Officer Standards and Training (POST). (c) The county will allow the commission on POST and its representatives to make such in- quiries as deemed appropriate by the commis- sion, to ascertain that the District Attorney In- spectors, Marshals and Deputy Marshals adhere to the standards for recruitment and training es- tablished by the California Commission on POST. (Ords. 82-8 ~ 1, 1510; prior code ~ 2535). Division 64 TAXES Chapters: 64-2 Sales and Use Tax 64-4 Transient Occupancy Tax 64-6 Documentary Transfer Tax 171 (Contra Costa County 4-82) 64-2.202-64-2.208 REVENUE AND FINANCE Chapter 64-2 SALES AND USE T AX* Article 64-2.2 General Sections: 64-2.202 64-2.204 64-2.206 64-2.208 Purpose of chapter. Effective date of chapter. When chapter inoperative. Incorporation of state code amendments. Credit for city taxes. No injunction against collection. 64-2.214 When chapter inoperative. Article 64-2.4 Sales Tax Sections: 64-2.402 64-2.404 64- 2.406 64-2.210 64-2.212 64-2.408 64-2.410 64-2.412 64-2.414 Article 64-2.6 Sections: 64-2.602 64-2.604 64-2.606 64-2.608 64-2.610 Sales tax-Imposition. Sales tax-Place of business. Sales tax-State statutes adopted. Sales tax-Substitution of "county" for "state." Sales tax-SeIler's permit. Sales tax-Computation exclusions. Sales tax-Exclusions from gross receipts. Use Tax Use tax-Imposition. Use tax-State statutes adopted. Use tax-Substitution of "county" for "state." Use tax-Exemptions. Use tax-Additional exemptions. Article 64-2.2 General 64-2.202 Purpose of chapter. The board of supervisors declares that this chapter is adopted to achieve the following purposes, among others, and directs that the provisions of this chapter be interpreted in order to accomplish those purposes: (1) To adopt sales and use tax regulations which comply with the requirements and *For the statutory provisions regarding the Uniform Local Sales and Use Tax, see Rev. & Tax. C. ~ 7200 ff; for the specific authority of counties to adopt the tax, see Rev. & Tax. C. ~ 7201; for the provisions of the state sales and use tax, see Rev. & Tax. C. ~ 6001 ff. (Contra Costa County 4-82) limitations contained in Part 1.5 of Division 2 of the Revenue and Taxation Code of the state; (2) To adopt sales and use tax regulations which incorporate provisions identical to those of the Sales and Use Tax Law of the state insofar as those provisions are not inconsistent with the requirements and limitations contained in Part 1.5 of Division 2 of the Revenue and Taxation Code; (3) To adopt sales and use tax regulations which impose a one and one-quarter percent tax and provide a measure therefor that can be administered and collected by the State Board of Equalization in a manner that adapts itself as fully as practicable to, and requires the least possible deviation from, the existing statutory and administrative procedures followed by the State Board of Equalization in administering and collecting the state sales and use taxes; (4) To adopt sales and use tax regulations which can be administered in a manner that will minimize, to the degree possible consistent with the provisions of Part 1.5 of Division 2 of the Revenue and Taxation Code, the cost of collecting county sales and use taxes and at the same time minimize the burden of record keeping on persons subject to taxation under the provisions of this chapter. (Ord. 72-26 ~ I, 1972; Ord. 1582: prior code ~ 2520: Ord. 1042) . 64-2.204 Effective date of chapter. This chapter shall become operative on October I, 1956, and before its effective date this county shall contract with the State Board of Equalization to perform all functions incident to the administration and operation of these sales and use tax regulations. (Prior code ~ 2521: Ord. 1061). 64-2.206 When chapter inoperative. This chapter shall become inoperative on the first day of the first calendar quarter which commences more than sixty days following the date on which any city within the county increases the rate of its sales and use tax above the rate in effect on October I, 1956. (Prior code ~ 2522: Ord. 1042). 64-2.208 Incorporation of state code amendments. (a) All amendments of the Revenue and Taxation Code enacted after October 1, 1956, which relate to the sales and use tax and which are not inconsistent with Part 172 SALES AND USE TAX 64-2.208 1.5 of Division 2 of the Revenue and Taxation Code shall automatically become a part of this chapter. (b) Sections 64-2.414, 64-2.610 and 64-2.210(b) shall become operative on January 1st of the year following the year in which the State Board of Equalization adopts an assessment ratio for state-assessed property whi~h is identical to the ratio which is required for local assessments by Revenue and Taxation Code Section 401; at which time Sections 64-2.412, 64-2.608 and 64-2.210(a) shall become inoperative. (c) If Sections 64-2.414, 64-2.610 and 64-2.21O(b) of this chapter become operative and the State Board of Equalization subsequently adopts an assessment ratio for state-assessed property which is higher than the ratio which is required for local assessments by Revenue and Taxation Code Section 401, Sections 64-2.412, 64-2.608 and 64-2.210(a) shall become operative on the first day of the month next following the month in which such 172-1 (Contra Costa County 9-15-75) higher ratio is adopted, at which time Sections 64-2.414, 64-2.610, and 64-2.2l0(b) shall be inoperative until the first day of the month following the month in which the board again adopts an assessment ratio for state-assessed property which is identical to the ratio required for local assessments by Revenue and Taxation Code Section 401, at which time Sections 64-2.414, 64-2.610, and 64-2.2l0(b) shall again become operative and' Sections 64- 2.412, 64-2.608, and 64-2.2l0(a) shall become inoperative. (Ord. 73-91 ,9 4, 1973; prior code 9 2525: Ord. 1042). 64-2.210 Credit for city taxes. (a) Any person subject to a sales and use tax under this chapter shall be entitled to credit against the payment of taxes due under this chapter the amount of sales and use tax due any city in this county; provided, that the city sales and use tax is levied under an ordinance including provisions substantially conforming to the provisions of subdivisions (1) to (8), inclusive, of subsection (h) of Section 7202 of the Revenue and Taxation Code, and other applicable provisions of Part 1.5 of Division 2 of that code. (b) Any person subject to a sales or use tax or required to collect a use tax under this .chapter shall be entitled to credit against the payment of taxes due under this chapter .the amount of sales and use tax due any city in this county, provided that the city sales and use tax is levied under an ordinance including provisions substantially conforming to the provisions of subdivisions (1) to (10), inclusive, of subsection (i) of Section 7202 of the Revenue and Taxation Code, and other applicable provisions of Part 1.5 of Division 2 of that code. (Ord. 73-91 9 3, 1973; prior code 9 2526: Ord. 1042). 64-2.212 No injunction against collection. No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action, or proceeding in any court against the state or this county or against any officer of the state or this county to prevent or enjoin the collection under this chapter or under Part 1.5 of Division 2 of the Revenue and Taxation Code of any tax or any amount of tax required to be collected. (Prior code'~ 2527: Ord. 1042). 64-2.214 When chapter inoperative. This chapter may be made inoperative not less than sixty days, but not earlier than the first day of SALES AND USE TAX 64-2.210-64-2.406 the calendar quarter, following the county's lack of compliance with Article II (commencing with Section 29530) of Chapter 2 of Division 3 of Title 3 lof the Government Code. (Ord. 72-26 ~ 7, 1972: prior code ~ 2528). Article 64-2.4 Sales Tax 64-2.402 Sales tax - Imposition.* For the privilege of selling tangible personal property at retail, a tax is imposed upon all retailers in the county, at the rate of one percent of the retailer's gross receipts from the sale of all tangible personal property sold at retail in this county to and including June 30, 1972, and at the rate of one and one-quarter percent thereafter. (Ord. 72-26 ~ 2, 1972: Ord. 1582: prior code ~ 2523(a) (1): Ord. 1062: Ord. 1042). 64- 2.404 Sales tax - Place of business. * For the purposes of this chapter all retail sales are consummated at the place of business of the retailer unless the tangible personal property sold is delivered by the retailer or his agent to an out-of-state destination or to a common carrier for delivery to an out-of-state destination. The gross receipts from such sales shall include delivery charges, when such charges are subject to the state sales and use tax, regardless of the place to which delivery is made. In the event a retailer has no permanent place of business in the state or has more than one place of business, the place or places at which the retail sales are consummated shall be determined under rules and regulations to be prescribed and adopted by the Bpard of Equalization. (Ord. 1582: prior code ~ 2523(a) (2): Ord. 1062: Ord. 1042). 64-2.406 Sales tax State statutes adopted. *. As hereinafter provided, and except insofar as they are inconsistent with the provisions. of Part 1.5 of Division 2 of the Revenue and Taxation Code of the state of California, all of the provisions of Part. I of Division 2 of the Revenue and Taxation Code, as amended and in force and effect on October I, 1956, applicable to sales taxes, are adopted and made a part of this section as though fully set *For the statutory provision regarding the local sales tax, see Rev. & Tax. C. 11 7202; for the provisions regarding the state sales tax, see Rev. & Tax. C. 11 6001 ff; for the provisions definingplaee of consummation of the sale, see Rev. & Tax. C. 117205. 173 (Contra Costa County 3-15-74) 64-20408 -64-2.602 REVENUE AND FINANCE forth herein. (Ord. 1582: prior code ~ 2523(b) (1): Ord. 1062: Ord. 1042). 64-2.408 Sales tax Substitution of "county" for "state." Wherever, and to the extent that, in Part 1 of Division 2 of the Revenue and Taxation Code that the state of California is named as the taxing agency, the name of the county of Contra Costa shall be substituted for it. Nothing in this section shall be deemed to require the substitution of the name of the county of Contra Costa for the word "state" when that word is used as part of the title of the State Controller, State Treasurer, the State Board of Control, the State Board of Equalization, or the name of the State Treasury, or the Constitution of the state of California; nor shall the name of the county be substituted for that of the state in any section when the result of that substitution would require action to be taken by or against the county or any of its agencies rather than by or against the State Board of Equalization on performing the functions incident to the administration or operation of this chapter; and neither shall the substitution be deemed to have been made in those sections, including, but not necessarily limited to, sections referring to the exterior boundaries of the state of California, where the result of the substitution would be to provide an exemption from this tax with respect to certain gross receipts which would not otherwise be exempt from this tax while those gross receipts remain subject to tax by the state under the provisions of Part 1 of Division 2 of the Revenue and Taxation Code; nor to impose this tax with respect to certain gross receipts which would not be subject to tax by the state under the provisions of the Revenue and Taxation Code; and, in addition, the name of the county shall not be substituted for that of the state in Sections 6701, 6702, except in the last sentence thereof, 6711, 6715, 6737, 6797, and 6828 of the Revenue and Taxation Code as adopted. (Ord. 1582: prior code ~ 2523(b) (2): Ord. 1062: Ord. 1042). 64-2.410 Sales tax - Seller's permit. If a seller's permit has been issued to a retailer under Revenue and Taxation Code Section 6067, this section does not require an additional seller's permit. (Ord. 72-76 ~ 3, 1972: Ord. 1582: prior code ~ 2523(b)(3): Ord. 1062: Ord. 1042). (Contra Costa County 3-15-74) 64-2.412 Sales tax Computation exclusions. There shall be excluded from the gross receipts by which the tax is measured: (1) The amount of any sales or use tax imposed by the state of California upon a retailer or consumer. (2) Eighty percent of the gross receipts from the sale of property to operators of common carriers and waterborne vessels to be used or consumed in the operation thereof principally outside this county. (Ord. 72-26 ~ 4, 1972: Ord. 1582: prior code ~ 2523(b)(4): Ord. 1062: Ord. 1042). 64-2.414 Sales tax - Exclusions from gross receipts. There shall be excluded from the gross receipts by which the tax is measured: (1) The amount of any sales or use tax imposed by the state upon a retailer or consumer; (2) Eighty percent of the gross receipts from the sale of tangible personal property to the operators of waterborne vessels to be used or consumed principally outside the county in which the sale is made and directly and exclusively in the carriage of persons or property in such vessels for commercial purposes; (3) Eighty percent of the gross receipts from the sale of tangible personal property to operators of aircraft to be used or consumed principally outside the county in which the sale is made and directly and exclusively in the use of such aircraft as common carriers of persons or property under the authority of the laws of this state, the United States, or any foreign government. (Ord. 73-91 ~ 1, 1973). Article 64-2.6 Use Tax 64-2.602 Use tax - Imposition.* An excise tax is imposed on the storage, use or other consumption in this county of tangible personal property purchased from any retailer, for storage, use or other consumption in the county, at the rate of one percent of the sales price of the property to and including June 30, 1972, and at the rate of one and one-quarter thereafter. The sales price includes delivery charges when such charges are subject to state sales or use tax, regardless of the place to which *For the statutory provision regarding the requirements of the local use tax, see Rev. & Tax. C. ~ 7203; for the provisions regarding the state use tax, see Rev. & Tax. C. ~ 6201 ff. 174 delivery is made. (Ord. 72-26 S 5, 1972: Ord. 1582: prior code S 2524(a): Ord. 1062: Ord. 1042). 64-2~604 Use tax - State statutes adopted.* Except as hereinafter provided, and except insofar as they are inconsistent with the provisions of Part 1.5 of Division 2 of the Revenue and Taxation Code of the State of California, all of the provisions of Part 1 of Division 2 of the Revenue and Taxation Code, as amended and in force and effect on October 1, 1956, applicable to use taxes, are adopted and made a part of tlris section as though fully set forth herein. (Ord. 1582: prior code S 2524(b)(l): Ord. 1062: Ord. 1042). 64-2.606 Use tax Substitution of "county" for "state." Wherever, and to the extent that, in Part 1 of Division 2 of the Revenue and Taxation Code the state of California is named or referred to as the taxing agency, the name of this county shall be substituted therefor. Nothing in this section shall be deemed to require the substitution of the name of tills county for the word "State" when that word is used as part of the title of the State Controller, the State Treasurer, the State Board of Control, the State Board of Equalization, or the name of the State Treasurer, or of the Constitution of the state of California; nor shall the name of the county be substituted for that of the state in any section when the result of that substitution would require action to be taken by or against the county or any agency thereof rather than by or against the State Board of Equalization, in performing the . functions incident to the administration or operation of this chapter; and neither shall the substitution be deemed to have been made in those sections, including but not necessarily linrited to, sections referring to the exterior boundaries of the state of California, where the result of the substitution would be to provide an exemption from this tax with respect to certain storage, use or other consumption of tangible personal property which would not otherwise be exempt from tills tax willIe such storage, use or other consumption remains subject to tax by the state under the provisions of Part 1 of Division 2 of the Revenue and *For the statutory provision regarding the requirements of the local use tax, see Rev. & Tax. C. ~ 7203; for the provisions regarding the state use tax, see Rev. & Tax. C. ~ 6201 ff. SALES AND USE TAX 64-2.604-64-2.610 Taxation Code, or to impose this tax with respect to certain storage, use or other consumption of tangible personal property which would not be subject to tax by the state under the provisions of that code; and in addition, the name of the county shall not be substituted for that of the state in Sections 6701,6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797, and 6828 of the Revenue and Taxation Code as adopted, and the name of the county shall not be substituted for the word "State" in the phrase "retailer engaged in business in this State" in Section 6203 nor in the definition of that phrase in Section 6203 of the Revenue and Taxation Code. (Ord. 1582: prior code S 2524(b)(2): Ord. 1062: Ord. 1042). 64-2.608 Use tax - Exemptions. There shall be exempt from the tax due under this section: (1) The amount of any sales or use tax imposed by the state of California upon a retailer or consumer; (2) The storage, use, or other consumption of tangible personal property, the gross receipts from the sale of which have been subject to sales tax under a sales and use tax ordinance enacted in accordance with Part 1.5 of Division 2 of the Revenue and Taxation Code by any city and county, county, or city in tills state; (3) Eighty percent of the tax on the storage or use of tangible personal property in the transportation or transmission of persons, property, or communication, or in the generation, transmission or distribution of electricity, or in the manufacture, transmission or distribution of gas, in intrastate, interstate or foreign commerce by public utilities which are regulated by the State Public Utilities Commission. (Ord. 72-26 S 6, 1972; Ord. 1582: prior code S 2524(b)(3): Ord. 1062: Ord. 1042). 64-2.610 Use tax - Additional exemptions. There shall be exempt from the tax due under this article: (1) The amount of any sales or use tax imposed by the state upon a retailer or consumer; (2) The storage, use, or other consumption of tangible personal property, the gross receipts from the sale of which have been subject to sales tax under a sales and use tax ordinance enacted in accordance with Part 1.5 of Division 2 of the 175 (Contra Costa County 3-15-74) TRANSIENT OCCUPANCY TAX Revenue and Taxation Code by any city and county, county, or city in this state; (3) The storage, use, or other consumption of tangible personal property purchased by operators of waterborne vessels and used or consumed by such operators directly and exclusively in the carriage of persons or property in such vessels for commercial purposes is exempted from only eighty percent of the tax; (4) In addition to the exemptions provided in Revenue and Taxation Code Sections 6366 and 6366.1, the storage, use, or other consumption of tangible personal property purchased by operators of aircraft and used or consumed by such operators directly and exclusively in the use of such aircraft as common carriers of persons or property for hire or compensation under a certificate of public convenience and necessity issued pursuant to the laws of this state, the United States, or any foreign government is exempt from eighty percent of the tax. (Ord. 73-91 S 2, 1973). TRANSIENT OCCUPANCY T AX* Chapter 64-4 Article 64-4.2 General Provisions Sections: 64-4.202 Title. 64-4.204 Definitions. Article 64-4.4 Imposition and Administration Sections: 64-4.402 64-4.404 64-4.406 64-4.408 64-4.410 Article 64-4.6 Sections: 64-4.602 64-4.604 64-4.606 Article 64-4.8 Sections: Imposition - Rate. Imposition- Exemptions. Administration -Operator's duties. Administration - Registration of hotel. Administration- Reporting and remitting. Penalties and Interest Penalties and interest- Generally. Penalties and interest- Failure to collect and report. Penalties and interest- Appeal. Collection *For the statutory authority of a county to impose a transient room tax, see Gov. C. ~ 51030. (Contra Costa County 3-15-74) 64-4.202-64-4.204 64-4.802 64-4.804 Collection- Records. Collection - Refunds-Claim ftling required. Collection - Refunds-Opera tor claims. Collection- Refunds- Transient claims. Collection - Refunds-- Written record required. Collection - Actions. 64-4.806 64-4.808 64-4.810 64-4.812 Article 64-4.2 General Provisions 64-4.202 Title. This chapter shall be known as the "uniform transient occupancy tax ordinance of Contra Costa County." (Prior code ~ 2530). 64-4.204 Definitions. Except where the context otherwise requires, the definitions given in this section govern the construction of this chapter: (1) "Person" means any individual, 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. (2) "Hotel" means 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 includes any hotel, inn, tourist home or house, motel, studio hotel, bachelor hotel, lodging house, rooming house, apartment house, dormitory, public or private club, mobilehome or house trailer at a fixed location, or other similar structure or portion thereof. (3) "Occupancy" means the use or possession, or the right to the use or possession of any room or rooms or portion thereof, in any hotel for dwelling, lodging or sleeping purposes. (4) "Transient" means 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 consecutive calendar days or less, counting portions of calendar days as full days, and excluding tenancies from month to month. Any such person so occupying space in a hotel shall be deemed to be a transient until the period of thirty days has expired unless there is an agreement in writing between the operator and the occupant providing for a longer period of 176 TRANSIENT OCCUPANCY TAX occupancy. In determining whether a person is a transient, uninterrupted periods of time extending both prior and subsequent to the effective date of this chapter may be considered. (5) "Rent" means 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 and property and services of any kind or nature, without any deduction therefrom whatsoever. (6) "Operator" means the person who is 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 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 principal. Compliance with the provisions of this chapter by either the principal or the managing agent shall, however, be considered to be compliance by both. (7) "Tax administrator" means the Contra Costa County treasurer-tax coll~ctor and his duly appointed deputies. (Ord. 1891: prior code @ 2530.1). Article 64-4.4 Imposition and Administration 64-4.402 Imposition - Rate. For the priv- ilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of six and one-half percent of the rent charged by the operator. This tax constitutes a debt owed by the transient to the county which is extinguished only by payment to the operator or to the county. 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 ad- ministrator may require that such tax shall be paid directly to the tax administrator. COrd. 80-73: prior code ~ 2530.2: Ord. 1891). 64-4.404 Imposition - Exemptions. No tax shall be imposed upon: 64-4.402-64-4.408 (1) Any person as to whom, or any occupancy as to which, it is beyond the power of the county to impose the tax herein provided; (2) Any federal or state of California officer or employee when on official business; (3) Any officer or employee of a foreign government who is exempt by reason of express provision of federal law or international treaty. No exemption shall be granted except upon a claim therefor made at the time rent is collected and under penalty of perjury upon a form prescribed by the tax administrator. (Ord. 1891: prior code @ 2530.3). 64-4.406 Administration Operator's duties. Each operator shall collect the tax imposed by 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, and each transient shall receive a receipt for payment from the operator. 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 hereinafter provided. (Ord. 1891: prior code @ 2530.4). 64-4.408 Administration - Registration of hotel. Within thirty days after the effective date . of this chapter, or within thirty days after commencing business, whichever is later, each operator of any hotel renting occupancy to transients shall register the hotel with the tax administrator and obtain from him a "transient occupancy registration certificate" to be at all times available upon demand on the premises by a transient or the tax administrator. Whenever there is a change in the identity of the owner or operator of any such hotel, the operator must secure a new "transient occupancy registration certificate" for the premises and the tax administrator may require the payments of all approved transient occupancy taxes, whether due or not as a condition to the issuance of such new certificate. The certificate shall, among other things, state the following: (1) The name and address of the operator; (2) The name and address of the owner; (3) The name and address of the hotel; (4) The date upon which the certificate was issued; 1 76-1 (Contra Costa County 5-81) TRANSIENT OCCUPANCY TAX .(5) "This Transient Occupancy Registration Certificate signifies that the operator named on the face hereof has fulfilled the requirements of the Uniform Transient Occupancy Tax Ordinance by registering with the Tax Administrator for the purpose of collecting from transients the Transient Occupancy Tax and remitting said tax to the Tax Administrator. This certificate does 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 county. This certificate does not constitute a permit." (Ord. 1891: prior code ~2530.5). 64-4.410 Administration - Reporting and remitting. Each operator shall, on or before the last day of the month following the cose of each calendar quarter, or at the close of any shorter reporting period which may be established by the tax administrator, make a return to the tax administrator, on forms provided by him, of the total rents charged and received and the amount of. tax collected for transient occupancies. At the time the return is ftled the full amount of the tax collected shall be remitted to the tax administrator. Returns and payments are due immediately upon cessation of business for any reason. All taxes collected by operators pursuant to this chapter shall be held in trust for the account of the county until payment thereof is made to the tax administrator. (Ord. 1891: prior code ~ 2530.6). Article 64-4.6 Penalties and Interest 64-4.602 Penalties and interest - Generally. (a) Original Delinquency: Any operator who fails to remit any tax imposed by this chapter and collected by the operator, within the time required, shall pay a penalty of ten percent of the amount of the tax in addition to the amount of the tax. (b) Continued Delinquency: Any operator who fails to remit any delinquent tax and accrued penalty on or before a period of thirty days following the date on which such tax first became. delinquent shall pay a second delinquency penalty of ten percent of the amount of the tax in addition to the amount of 64-4.410-64-4.604 the tax and the ten percent penalty first imposed. (c) Fraud: If the tax administrator makes a written finding of facts showing that the nonpayment of any tax or penalties due under this chapter is due to fraud, a penalty of twenty-five percent of the amount of the tax shall be added thereto in addition to the penalties stated in subsections (a) and (b). (d) Interest: In addition to the penalties imposed, any operator who fails to remit any tax imposed by this chapter shall pay interest at the rate of one-half of one percent per month or fraction thereof on the amount of the tax, exclusive of penalties, from the date on which the remittance first became delinquent until paid. (e) Penalties Merged With Tax: Every penalty imposed and such interest as accrues under the provisions of this section shall become a part of the tax herein required to be paid. (Ord. 1891: prior code ~ 2530.7). 64-4.604 Penalties and interest - Failure to collect and report. If any operator shall negligently fail or wilfully refuse to collect the tax or to make, within the time provided in this chapter, any report and remittance of the tax or any portion thereof required by this chapter, the tax administrator shall proceed in such manner as he may deem best to obtain facts and information on which to base his estimate of the tax due. As soon as the tax administrator shall procure such facts and information as he is able to obtain upon which to base the assessment of any tax imposed by this chapter and payable by any operator who has negligently failed or wilfully refused to collect the same or to make such report and remittance, he shall proceed to determine and assess against such operator the tax, interest and penalties provided for by this chapter. In case such determination is made, the tax administrator shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States mail, postage prepaid, addressed to the operator so assessed at his last known place of address. Such operator may within ten days after the serving or mailing of such notice make application in writing to the tax administrator for a hearing on the amount assessed. If 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 177 64-4.606-64-4.812 REVENUE AND FINANCE become final and conclusive and immediately due and payable. If such application is made, the tax administrator shall give not less than five days' written notice in the manner prescribed herein to the operator to show cause at a time and place fixed in the 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 tax to be remitted and shall thereafter give written notice to the person in the manner prescribed herein of such determination and the amount of such tax, interest and penalties. The amount determined to be due shall be payable after fifteen days unless an appeal is taken as provided in Section 64-4.606. (Ord. 1891: prior code ~ 2530.8). 64-4.606 Penalties and interest - Appeal. 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 board of supervisors by filing a notice of appeal with the county clerk within fifteen days of the serving or mailing of the determination of tax due. The board of supervisors shall fix a time and place for hearing such appeal, and the county clerk shall give notice in writing to such operator at his last known place of address. The findings of the board of supervisors shall be final and conclusive and shall be served upon the appellant in the manner prescribed above for service of notice of hearing. Any amount found to be due shall be immediately due and payable upon the service of notice. (Ord. 1891: prior code ~ 2530.9). Article 64-4.8 Collection 64-4.802 Collection - Records. It is the duty of every operator liable for the collection and payment to the county of any tax imposed by this chapter to keep and preserve, for a period of three years, all records as may be necessary to determine the amount of such tax as he may have been liable for the collection of and payment to the county, which records the tax administrator shall have the right to inspect at all reasonable times. (Ord. 1891: prior code ~ 2530.10). 64-4.804 Collection - Refunds - Oaim filing required. Whenever the amount of any tax, inte~est pr penalty has been overpaid or paid more than once or has been erroneously or illegally collected or received by the county under this chapter it may be refunded as provided in Sections 64-4.806 and 64-4.808, provided a claim in writing therefor, stating under penalty of peJjury the specific grounds upon which the claim is founded, is filed with the tax administrator within three years of the date of payment. The claim shall be on forms furnished by the tax administrator. (Ord. 1891: prior code ~ 2530.11 (a)). 64-4.806 Collection - Refunds - Operator claims. 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 that the person from whom the tax has been collected was not a transient; provided, however, that 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. (Ord. 1891: prior code ~ 2530.11 (b)). 64-4.808 Collection - Refunds - Transient claims. A transient may obtain a refund of taxes overpaid or paid more than once or erroneously or illegally collected or received by the county by filing a claim in the manner provided in Section 64-4.804, 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, the operator has not obtained a refund or credit for such tax. (Ord. 1891: prior code ~ 2530.l1(c)). 64-4.810 Collection - Refunds - Written record required. No refund shall be paid under the provisions of Sections 64-4.804 - 64-4.810 unless the claimant establishes his right thereto by written records showing entitlement thereto. (Ord. 1891: prior code ~2530.11(d)). 64-4.812 Collection - Actions. Any tax required to be paid by any transient under the provisions of this chapter shall be deemed a debt owned by the transient to the county. Any such tax collected by an operator which has not been paid to the county shall be deemed a debt 178 DOCUMENTARY TRANSFER TAX owned by the operator to the county. Any person owing money to the county under the provisions of this chapter shall be liable to any action brought in the name of the county for the recovery of such amount. (Ord. 1891: prior code ~ 2530.12). DOCUMENTARY TRANSFER TAX* Chapter 64-6 Article 64-6.2 General Provisions Sections: 64-6.202 Title. 64-6.204 Authority. Article 64-6.4 Imposition Sections: 64-6.402 Imposition-Subject documents. 64-6.404 Imposition - Rate. 64-6.406 Imposition-Payment liability. Article 64-6.6 Exemptions Sections: 64-6.602 64-6.604 Exemptions-Debt security. Exemptions-Governmental bodies. Exemptions- Bankruptcies. Exemptions-Securities and Exchange Commission. 64-6.610 Exemptions-Partnerships. Article 64-6.8 Administration Sections: 64-6.802 64-6.606 64-6.608 64-6.804 64-6.806 64-6.808 64-6.810 64-6.812 64-6.814 64-6.815 64-6.816 Administration-City tax credit. Administration - Recorder responsibility . Administration - Report by recorder. Administration-Distribution of moneys. Administration-No recording without payment. Administration - Declaration of amount due. Administration - Location of realty to be shown. Assessor's parcel number. Administration - Refunds. *For the statutory authority of counties to impose a documentary transfer tax, see Rev. & Tax. C. ~ 11911. For the statutory provisions regarding the tax imposed, see Rev. & Tax. C. ~~ ,11911 and 11912. For the statutory provisions regarding exemptions to the documentary transfer tax, see Rev. & Tax. C. ~ 11921 ff. For the statutory provisions regarding the administration of the documentary transfer tax, see Rev. & Tax. C. ~ 11931 ff. 64-6.202-64-6.406 64-6.818 Administration - Interpretation of chapter. Administration-Notice to produce records. Enforcement 64-6.820 Article 64-6.10 Sections: 64-6.1002 64-6.1004 Enforcement-Violations. Enforcement - Vnin ten tional errors. Article 64-6.2 General Provisions 64-6.202 Title. This chapter shall be known, and may be cited, as the "documentary transfer tax ordinance of Contra Costa County." (Ord. 70-34 ~ I (part), 1970: Ord. 68-22 ~ 1 (part), 1968: Ord. 67-73 ~ 1 (part), 1967: prior code ~ 2533.1 (part)). 64-6.204 Authority. 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 64-6.402 Imposition - Subject documents. 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 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 one hundred dollars. (Ord. 70-34 ~ 1 (part), 1970: Ord. 68-22 @ 1 (part), 1968: Ord. 67-73 @ 1 (part), 1967: prior code ~ 2533.2 (part)). 64-6.404 Imposition - Rate. 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)). 64-6.406 Imposition - Payment liability. Any person who makes, signs, or issues any 179 (Contra Costa County 9-15-79) 64-6.602-64-6.802 REVENUE AND FINANCE 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 64-6.602 Exemptions - Debt security. 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). 64-6.604 Exemptions Governmental bodies. Any deed, instrument or writing to which the United States or any agency or instrumentality thereof, or any state or territory or politicial 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). 64-6.606 Exemptions - Bankruptcies. (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 (m) of Section 205 of Title 11 of the I Tr..ited 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 'vi+hin 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). (Contra Costa County 9-15-79) 64-6.608 Exemptions Securities and Exchange Commission. 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). 64-6.610 Exemptions - Partnerships. (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 64-6.802 Administration - City tax credit. 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). 180 DOCUMENTARY TRANSFER TAX 64-6.804 Administration Recorder responsibility. 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)). 64-6.806 Administration Report by recorder. 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)). 64-6.808 Administration - Distribution of moneys. 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.ll(b) (part)). . 64-6.810 Administration - No recording without payment. 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. 64-6.804-64-6.818 (Ord. 70-43 ~ 1 (part), 1970: Ord. 68-22 ~ 1 (part), 1968: Ord. 67-73 ~ 1 (part), 1967: prior code ~ 2533.12(a)). 64-6.812 Administration - Declaration of amount due. 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 his 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 he has no reason to believe that the full amount of the tax due has not been paid. (Ord. 70-43 ~ 1 (part), 1970: Ord. 68-22 ~ 1 (part), 1968: Ord. 67-73 ~ 1 (part), 1967: prior code ~ 2533.12(b)). 64-6.814 Administration - Location of realty to be shown. 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. 70-43 ~ I (part), 1970: Ord. 68-22 ~ 1 (part), 1968: Ord. 67-73 ~ 1 (part), 1967: prior code S 2533.12(c)). 64-6.815 Assessor's parcel number. 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. S 11911.1). 64-6.816 Administration - Refunds. 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 ~ 1 (part), 1967: prior code ~ 2533.13). 64-6.818 Administration - Interpretation of chapter. 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 181 (Contra Costa County 7-80) 64-6.820-64-8.204 REVENUE AND FINANCE "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). 64-6.820 Administration Notice to produce records. Whenever the recorder has reason to believe that the full amount of tax due hereunder has not been paid, he may, by notice served on 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. (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 64-6.1002 Enforcement - Violations. 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)). 64-6.1004 Enforcement - Unintentional errors. 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 ~ I (part), 1968: Ord. 67-73 ~ I (part), 1967: prior code @ 2533.16 (part)). Chapter 64-8 MORAGA FIRE PROTECTION DISTRICT REAL PROPERTY TAX Article 64-8.2 General Sections: 64-8.202 Purpose and intent. 64-8.204 Definitions. Article 64-8.4 Imposition, Administration and Appeals Sections: 64-8.402 Setting tax rate-Computation and levy. (Contra Costa County 7-80) 64-8.404 64-8.406 Collection and administration. Appeals. Article 64-8.2 General 64-8.202 Purpose and intent. It is the pur- pose and intent of this chapter to authorize the levy of a tax on parcels of real property on the secured property tax roll of Contra Costa County that are within the Moraga fire protec- tion district in order to augment funding for fire protection and prevention services. This tax is a special tax within the meaning of Section 4 of Article XIIIA of the California Constitution, and this chapter is enacted pur- suant to Goverment Code Section 53978 (adopted by Chapter 397 of the Statutes of 1979). Because the burden of this tax falls upon property, this tax also is a property tax, but this tax is not determined according to nor in any manner based upon the value of property; this tax is based, to the extent practical, upon the improvements to each parcel and, specifically, the risk of fire attendant to such improvements. Insofar as not inconsistent with this chapter or Chapter 397 of the Statutes of 1979 and insofar as applicable to a property tax that is not based on value, such provisions of the California Revenue and Taxation Code and of Article XIII of the California Constitution as relate to ad valorem property taxes are intended to apply to the collection and administration of this tax (Section 64-8.402 of this chapter), as authorized by Government Code Section 53978(d). The revenues raised by this tax are to be used solely for the purposes of obtaining, furnishing, operating, and maintaining fire supression equipment or apparatus, for paying the salaries and benefits of fire fighting personnel, and for such other fire protection or prevention ex- penses as are deemed necessary by. the Moraga fire protection district. (Ord. 80-19 Art. 1). 64-8.204 Definitions. The following defini- tions shall apply through this chapter: (I) "Ad valorem property taxes" or "ad valorem real property taxes" means taxes on that secured roll real property which is subject to being sold for delinquency of such taxes. "Ad valorem property taxes" or "ad valorem real property taxes," therefore includes taxes based on the March 1, 1975, value of real property and taxes based on the value of real 182 property at date of change of ownership, com- pletion of new construction, or purchase where such has occurred after March 1,1975. (2) "Approved sprinkler system" means a sprinkler system conforming with the require- ments of the district's fire code and any appli- cable building codes. (3) "Combustible improvement" means any building or other improvement, including all attached parts of such building or other im- provement, if any contents or part of the build- ing or other improvement is capable of burning. (4) "Component" means any part of the formula for the improved parcel fire risk factor or the unimproved parcel fire risk factor. (5) "District" means Moraga fire protection district. (6) "Fiscal year" means the period of July 1st through the following June 30th. (7) "Improved parcel" means any parcel upon which any combustible improvement exists. (8) "Improved parcel combined fire risk factor" means the total of the improved parcel fire risk factors for an combustible improve- ments on a parcel. (9) "Improved parcel fire risk factor" means the figure calculated for each combustible im- provement on an improved parcel, according to the following formula: Improved parcel fire risk factor = 18 x C x vA x .5S Where: C = the coefficient for the type of construc- tion of the improvement, as specified on page 1 of the Insurance Services Office Guide for Deter- mination of Required Fire Flow, dated December, 1974. The type of construction of the improvement, which will determine the co- efficient to be used, is to be determined in accordance with the definitions set forth in the first part of the appendix to the abovemen- tioned guide. A copy of the guide shall be avail- able for public inspection at the administrative headquarters of the district, Moraga, California. Area = the approximate total square footage of the improvement, including all floors (base- ments included) and all attached parts of the improvement. S = 21ft. for a combustible improvement that does not contain an approved sprinkler system. S = 11ft. for a combustible improvement that does contain an approved sprinkler system. FIRE PROTECTION DISTRICT 64-8.402 (10) "Improvement" means those items in- cluded within the Revenue and Taxation Code Section 105 defmition of improvements, except for (a) fences, poles and walls that are not a Part of or connected to a structure, and (b) trees and vin es. (11) "Parcel" means the land and any im- provements thereon, designated by an assessor's parcel map and parcel number and carried on the secured property tax roll of Contra Costa County. For purposes of this chapter, "parcel" does. not include any land or improvement out- side the boundaries of the Moraga fire protec- tion district nor any land or improvements owned by any governmental entity . (12) "Rate" or "tax rate" means the amount, expressed in cents, which is to be multiplied by either the unimproved parcel fire risk factor or the improved parcel combined fire risk factor to compute the amount of tax on a parcel. (13) "Taxpayer" means the assessee of the property as shown on the secured tax roll and, if different than the assessee, the person or legal entity actually paying the taxes. (14) "Unimproved parcel" means any parcel except an improved parcel. (15) "Unimproved parcel fire risk factor" means the figure calculated for an unimproved parcel according to the following formula: Unimproved parcel fire risk factor = 400 + (EA x 5/acre) Where: EA = the amount of acreage of the parcel that is in excess of one acre. (Ord. 80-19 Art. 2). Article 64-8.4 Imposition, Administration and Appeals 64-8.402 Setting tax rate - Computation and levy. (a) Setting Tax Rate. The district's board of fire commissioners, prior to each July 1st, shall recommend to the district's board of directors the tax rate to be set for the next fiscal year. Thereafter, at a regularly scheduled meet- ing held prior to the end of July, the board of directors of the Moraga fire protection district shall set the rate which shall be applied to deter- mine the taxes for the next fiscal year. The rate shall be in cents and shall be determined to the closest one-tenth of a cent (e.g., a rate of 4.5 cents) that the board of directors of the district deems appropriate to achieve the purposes of this chapter; provided, however, that said rate shall not exceed six cents unless an increase in 182-1 (Contra Costa County 7-80) 64-8.402-64-8.406 REVENUE AND FINANCE such maximum rate is approved by two-thirds of the voters voting on such an increase in a dis- trict-wide election. (b) Computation of Taxes. (1) Improved parcels: the tax on each im- proved parcel shall be the amount, in dollars and cents, determined by multiplying the rate times the improved parcel combined fire risk factor for the parcel. (2) Unimproved parcels: the tax on each un- improved parcel shall be the amount, in dollars and cents, determined for multiplying the rate times the unimproved parcel fire risk factor for the parcel. (c) Levy of Taxes. Prior to the end of each July, the district's board of directors shall levy taxes upon the parcels in the Moraga fire protec- tion district for the then current fiscal year by setting the rate and computing the taxes in accordance with subsections (a) and (b) above. Taxes levied on each parcel pursuant to this sec- tion shall be a charge upon the parcel and shall be due and collectible as set forth in Section 64-8.402 below. A complete listing of the amount of taxes on each parcel shall be main- tained and be available for public inspection at the district's administrative headquarters during the remainder of the fiscal year for which such taxes are levied. (Ord. 80-19 Art. 3). 64-8.402 Collection and administration. (a) Taxes as Liens Against the Property. The amount of taxes for each parcel each year shall constitute a lien on such property, in accordance with Revenue and Taxation Code Section 2187, and shall have the same effect as an ad valorem real property tax lien until fully paid. (b) Collection. The taxes on each parcel shall be billed on the secured roll tax bills for ad valorem property taxes and shall be due the Moraga fire protection district. Insofar as feasible and insofar as not inconsistent with this chapter, the taxes are to be collected by Contra Costa County on behalf of the district in the same manner in which the county collects secured roll ad valorem property taxes. Insofar as feasible and insofar as not inconsistent with this chapter, the times and procedures regarding exemptions, due dates, installment payments, corrections, cancellations, refunds, penalties, liens, and collections for secured roll ad valorem property taxes shall be applicable to the collec- tion of this tax. Notwithstanding anything to the contrary in the foregoing, as to this tax: (Contra Costa County 7.80) (1) the secured roll tax bills shall be the only . notices required for this tax, (2) the appeal procedures set forth hereinbelow shall apply in lieu of appeals to the assessment appeals board, and (3) the homeowners' and veterans' exemp- tions are not applicable, because such exemp- tions are a function of dollar amount of value and this tax is a function of square footage or acreage. (c) Publication of Notice of Time Limit for Filing Appeals. Within twenty days after the bills for the first installment of secured roll taxes have been mailed, the board of fire commis- sioners of the Moraga fire protection district shall cause a notice of right to appeal to be pub- lished once a week for two weeks in a newspaper of general circulation throughout the district. Such notice shall be headed "Notice of Appeals Period for Moraga Fire Protection District Special Tax for Fire Protection and Prevention Services" and shall contain the precise wording of all of Section 64-8.406. (d) Costs of Administration by County. The reasonable costs incurred by the county officers collecting and administering this tax shall be deducted from the collected taxes before remittal of the balance to the district. (Ord. 80-19 Art. 4). 64-8.406 Appeals. (a) Filing. (1) Appeals of the amount of the special tax for fire protection and prevention services for a parcel, or of any component of the tax, must be made by written application of the taxpayer to the district's board of fire commissioners and must be received at the district's administrative headquarters, Moraga, California, no later than the 31 st of December following receipt of the tax bill for the first installment of secured roll taxes. (2) Any such appeal must set forth all facts upon which the taxpayer contends that the taxes should be reduced. Any such appeal also must give the mailing address of the taxpayer, must specify by precise address or assessor's par- cel number the location of the parcel for which the taxes are being appealed, and must contain a statement made under penalty of perjury that the facts set forth in the application are true. (3) If the district's staff and the appealing taxpayer do not agree on a resolution of the issue(s) presented by the appeal, an application which complies with the requirements stated above shall be set for hearing before the board 182-2 of fIre commissioners of the district as soon as reasonably possible, and notice of such hearing shall be mailed to the appealing taxpayer at least two weeks in advance of the hearing. (4) Filing of an appeal is not grounds for failing to timely pay the entire amount of taxes. specified as due on the tax bill. (5) If taxes are reduced or increased as a reult of the decision of the commissioners, the taxes shall be refunded or collected, insofar as feasible, in the same manner as secured roll ad valorem property taxes are refunded or collected after assessment appeals board hearings. (b) Hearing. (1) The taxpayer or his designated represen- tative may, butneed not, be present at the hear- ing. If present, the taxpayer or his designated representative may present any relevant evidence . and may be examined under oath by the dis- trict's representative and the commissioners. The district's representative may also present any relevant evidence and be examined under oath by the taxpayer, or his designated represen- tative; and the commissioners. The burden of proof of any factual question shall be on the taxpayer. (2) Within forty days after the hearing, the commissioners, by majority vote, shall deter- mine what (if any) component of the tax bill shall be reduced or increased, and by how much. If taxes are to be reduced or increased as a result of the decision of the commissioners, the taxes shall be refunded or collected, insofar as feasible, in the same manner as secured roll ad valorem property taxes are refunded or collected after assessment appeals board hearings. (Ord. 80-19 Art.S). Division 66 PROPERTY TAX PROCEDURES Chapters: 66-4 Presale Hearings PRESALE HEARINGS 66-4.002-66-4.008 Chapter 66-4 PRESALE HEARINGS Sections: 66-4.002 66-4.004 66-4.006 66-4.008 66-4.010 General. Notice of right to hearing. Request for hearing. Sale postponed. Hearing, notice and pro- cedures. Scope of hearing. Decision of hearing officer. Effect of decision. 66-4.012 66-4.014 66-4.016 66-4.002 General. When selling property seized pursuant to Revenue and Taxation Code Sections 2951 and following, the tax collector shall comply with those sections and with this chapter. (Ord. 80-30). 66-4.004 Notice of right to hearing. (a) Notice. Whenever the tax collector so seizes property, he shall promptly notify the assessee of the seizure and of the assessee's right to a hearing before its sale if requested as provided here. (b) Delivery. The notice shall be personally delivered to the assessee, or mailed to him at the place where the property was seized and at his latest address in the tax collector's or assessor's records. (Ord. 80-30: see also R.&T.C. ~~ 2953 - 2957). 66-4.006 Request for hearing. (a) Contents. The assessee's request for an administrative hear- ing must be written and verified, and must con- tain: (1) Assessee's name and mailing address; (2) Description of the property seized and the date of seizure; and (3) Basis of assessee's challenge of the pro- posed sale (pursuant to Section 66-4.012). (b) Time. The request must be filed with (re- ceived by) the tax collector within seven calendar days after delivery or mailing of the no- tice. (Ord. 80-30). 66-4.008 Sale postponed. The timely filing of a proper request postpones the sale until five calendar days after the hearing officer's written decision is mailed to the assessee at the address stated in the request. The failure to timely file a proper request waives the right to a hearing. (Ord. 80-30). 182-3 (Contra Costa County 7.80) 664.010-664.016 REVENUE AND FINANCE 664.010 Hearing, notice and procedures. (a) Notice. The tax collector or his designee shall act as the hearing officer and shall conduct an administrative hearing on the request. He shall set the date and place for hearing, and shall mail notice thereof to the assessee at least seven calendar days beforehand. He may grant post- ponements and continuances for good cause. (b) Procedure. At the hearing the assessee (or other party claiming an ownership interest) has the burden of proof and shall first present evidence and arguments in opposition to the proposed sale, followed by the tax collector's of- fice in support thereof, and each may then rebut the other's evidence and argument. (Ord. 80-30). 664.012 Scope of hearing. (a) The hearing shall be limited to the following issues: (1) Whether the taxes were invalidly levied against the assessee; (2) Whether the taxes have been paid; (3) Whether the assessee has no interest in the seized property; (4) Whether it is probable that the taxes will be collectible after the date of delinquency; (5) Whether the probable sale price will be very grossly less than the property's then fair market value and whether delaying the tax collector's sale or allowing the taxpayer to sell will very substantially lessen this alleged dis- parity in values. (b) Whether there has been an overvaluation in the assessment on which the taxes have been based is not within the scope of the hearing. (Ord. 80-30). 664.014 Decision of hearing officer. The hearing officer's decision shall be final and shall be mailed to the assessee within ten calendar days after the hearing. If the hearing officer rules in favor of the assessee, or if he fails to conduct a hearing, or fails to mail his decision within ten calendar days after the hearing, the tax collector shall promptly release the prop- erty; but the tax collector may (after ten calendar days following the hearing) proceed to sell the property without further hearings if the hearing officer made and mailed his decision up- holding the tax collector's right to sell. (Ord. 80- 30). (Contra Costa County 7.80) 664.016 Effect of decision. The limited purpose of the hearing is to see if there is reason- able cause to delay the tax collector's pending sale or to cancel it altogether; and the hearing officer's decision cannot purport to affect the ultimate legal issues of taxability or valuation which can be adjudicated only as otherwise pro- videdby law. (Ord. 80-30). 1824