§ 21-25. Payment of tax.
(a)
The Recorder shall not record any document subject to the payment of Documentary Transfer Tax unless the tax is paid, in full, at the time of recordation. However, failure to collect the tax shall not affect the constructive notice otherwise imparted by recording said document.
(b)
Documentary Transfer Tax shall be paid by any person who makes, signs or issues any document subject to the tax, or for whose benefit said document is made, signed or issued.
(Ord. No. 3982, § 2 (part), 3-25-08)