Persons Liable
San Diego Municipal Code § 37.0103
in effect§37.0103 Persons Liable
Any tax imposed pursuant to Section 37.0102 hereof 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.
(“Persons Liable” added 12–12–1967 by O–9727 N.S.)
(Editors note: Division 1 added 8–24–1988 for clarity.)
Source: City of San Diego Office of the City Clerk, San Diego Municipal Code and City Charter (docs.sandiego.gov PDFs)URL: https://docs.sandiego.gov/municode/MuniCodeChapter03/Ch03Art07Division01.pdf#page=1Fetched: 10/28/2026
