ORD NO 4958
4000 - 4999
ORD NO 4958
12/18/2018 3:49:08 PM
12/18/2018 3:39:00 PM
IMPOSING A TRANSACTIONS AND USE TAX BY ADDING CHAPTER 3.38 BAKERSFIELD PUBLIC SAFETY / VITAL CITY SERVICES
ORDINANCES - Checked
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adapts itself as fully as practicable to, and requires the least possible deviation <br />from, the existing statutory and administrative procedures followed by the <br />California Department of Tax and Fee Administration in administering and <br />collecting the California State Sales and Use Taxes. <br />D. To adopt a retail transactions and use tax ordinance that can be <br />administered in a manner that will be, to the greatest degree possible, consistent <br />with the provisions of Part 1.6 of Division 2 of the Revenue and Taxation Code, <br />minimize the cost of collecting the transactions and use taxes, and at the some <br />time, minimize the burden of record keeping upon persons subject to taxation <br />under the provisions of this ordinance. <br />3.38.020 CONTRACT WITH STATE. Prior to the operative date, City shall contract <br />with the California Department of Tax and Fee Administration to perform all <br />functions incident to the administration and operation of this transactions and use <br />tax ordinance; provided, that if the City shall not have contracted with the <br />California Department of Tax and Fee Administration prior to the operative date, <br />it shall nevertheless so contract and in such a case the operative date shall be <br />the first day of the first calendar quarter following the execution of such a <br />contract. <br />3.38.025 TRANSACTIONS TAX RATE. For the privilege of selling tangible personal <br />property at retail, a tax is hereby imposed upon all retailers in the incorporated <br />territory of City at the rate of I% of the gross receipts of any retailer from the sale <br />of all tangible personal property sold at retail in said territory on and after the <br />operative date of this ordinance. <br />3.38.030 PLACE OF SALE. For the purposes of this ordinance, all retail sales are <br />consummated at the place of business of the retailer unless the tangible personal <br />property sold is delivered by the retailer or his agent to an out-of-state destination <br />or to a common carrier for delivery to an out-of-state destination. The gross <br />receipts from such sales shall include delivery charges, when such charges are <br />subject to the state sales and use tax, regardless of the place to which delivery is <br />made. In the event a retailer has no permanent place of business in the State or <br />has more than one place of business, the place or places at which the retail sales <br />are consummated shall be determined under rules and regulations to be <br />prescribed and adopted by the California Department of Tax and Fee <br />Administration. <br />3.38.035 USE TAX RATE. An excise tax is hereby imposed on the storage, use or <br />other consumption in City of tangible personal property purchased from any <br />retailer on and after the operative date of this ordinance for storage, use or other <br />consumption in said territory at the rate of 1% of the sales price of the property. <br />The sales price shall include delivery charges when such charges are subject to <br />state sales or use tax regardless of the place to which delivery is made. <br />�e0AYF9 <br />prnownL <br />
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