§ 3.12.030 — Persons required to pay tax
Sacramento City Code (current through Supplement No. 4, July 2026, and Ord. 2026-0022) · Sacramento City Code § 3.12.030
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3.12.030 Persons required to pay tax.
The tax imposed pursuant to Section 3.12.020 of this chapter 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 the same is made, signed or issued. (Prior code § 41.05.038)