Ord76 1679 - Laserfiche WebLink

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The Controller (holding the consolidated "Section 32.50. office of City Assessor and City Auditor) of the City of Redwood City (hereinafter in this article referred to as 'Controller') shall collect the tax imposed under this article and shall otherwise administer the provisions thereof. He may make such rules and regulations, not inconsistent with this article, as he may deem reasonably necessary or desirable to administer said article. He may delegate his authority here- under to such deputies, employees, or other subordinates as he may designate, or to such other persons as may be provided, either expressly or impliedly, by agreement entered into between the City of Redwood City and any public entity or political subdivision of the State of California, which agree- ment may provide for performing some or all of the duties of administration of the provisions of this article. "Section 32.51. The tax imposed under this article is due and payable at the time the deed, instrument or writing effecting a transfer subject to the tax is delivered, and is delinquent if unpaid at the time of recordation thereof. In the event that the tax is not paid prior to becoming delinquent, a delinquency penalty of ten per cent (10%) of the amount of tax due shall accrue. In the event a portion of the tax is unpaid prior to becoming delinquent, the penalty shall only accrue as to the portion remaining unpaid. An additional penalty of ten per cent (10%) shall accrue if the tax remains unpaid on the 90th day following the date of the original delinquency. Interest shall accrue at the rate of one-half of one per cent a month, or fraction thereof, on the amount of tax, exclusive of penalties, from the date the tax becomes delinquent to the date of payment. Interest and penalty accrued shall become part of the tax. -5-