HomeMy WebLinkAboutORD NO 3371ORDINANCE NO.
AN ORDINANCE AMENDING CHAPTER 5.02
OF THE BAKERSFIELD MUNICIPAL CODE
RELATING TO BUSINESS LICENSE TAX.
field as
SECTION 1.
Chapter 5.02 of the Bakersfield Municipal Code
hereby amended to read as follows:
BE IT ORDAINED by the Council of the City of Bakers-
follows:
is
Sections:
5.02.010
5.02.020
5.02.030
5.02.040
5.02.050
5.02.060
5.02.070
5.02.080
5.02.090
5.02 100
5.02 110
5.02 120
5.02 130
5.02 140
5.02 150
5.02 160
5.02 170
5.02 180
5.02.190
5.02.200
5.02.210
5.02.220
5.02.230
5.02.240
5.02.250
5.02.260
5.02.270
5.02.280
5.02.290
5.02.300
5.02.310
Chapter 5.02
Definitions.
Revenue measure.
Effect of payment on other taxes, fees and
regulations.
Collector - Promulgation of rules and regulations.
Collector - Enforcement duties.
Certificate required - Exemptions.
Unlawful business not authorized - Revocation.
Branch establishments.
Evidence of doing business.
Constitutional apportionment.
Certificate - Contents.
Certificate - Initial application.
Certificate - Renewal.
Certificate - Nontransferable.
Duplicate certificate - Fee.
Certificate - Posting and keeping.
Statements and records.
Information confidential - Types of disclosures
permitted.
Failure to file statement.
Appeal.
Extension of time.
Manner and schedule of payments.
Delinquency - Penalties.
Gross receipts.
Classification - Review.
Flat rate.
Refunds of overpayment.
Refunds of unused business tax certificate.
Business tax constitutes debt.
Outside businesses.
Effect of adoption on unexpired certificate.
5.02.010 Definitions.
A. "Business" includes professions, trades, and
occupations and all and every kind of calling whether or not
carried on for profit.
B. "Business tax certificate" means the same as
business license and shall be that document issued as evidence of
payment of business taxes provided by this chapter.
C. "Collector" means the city's finance director or
other city officer charged with the administration of this
chapter.
D. "Gross receipts" includes the total of amounts
actually received or receivable from sales and the total amounts
actually received or receivable for the performance of any act or
service, of whatever nature it may be, for which a charge is made
or credit allowed, whether or not such act or service is done as
a part of or in connection with the sale of materials, goods,
wares or merchandise. Included in "gross receipts" shall be all
receipts, cash, credits, and property of any kind or nature,
without any deduction therefrom on account of the cost of the
property sold, the cost of materials used, labor or service
costs, interest paid or payable, or losses or other expenses
whatsoever. Excluded from gross receipts shall be the following:
1. Cash discounts allowed and taken on sales;
2. Credit allowed on property accepted as part of the
purchase price and which property may later be
sold;
Any tax required by law to be included in or added
to the purchase price and collected from the
consumer or purchaser;
Such part of the sale price of property returned
by purchasers upon rescission of the contract of
sale as is refunded either in cash or by credit;
Amounts collected for others where the business is
acting as an agent or trustee to the extent that
such amounts are paid to those for whom collected,
provided the agent or trustee can furnish the
collector with names and addresses of the others
and the amounts paid to them;
Receipts of refundable deposits, except that
refundable deposits forfeited and taken into
income of the business shall not be excluded;
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As to a real estate agent or broker or a stock or
bond broker, the sales price of real estate or
stocks or bonds sold for the account of others
except that portion which represents commission or
other income to the agent or broker;
As to a prime contractor or subcontractor to which
Section 7108.5 of the California Business and
Professions Code applies, the amounts received on
account of the work performed by subcontractors,
to the extent of each subcontractor's interest
therein;
As to a retail gasoline dealer, a portion of his
receipts from the sale of motor vehicle fuels
equal to the motor vehicle fuel license tax
imposed by and previously paid under the
provisions of Part 2 of Division 2 of the Revenue
and Taxation Code of the state;
10.
As to retail gasoline dealer, the special motor
fuel tax imposed by Section 4041 of Title 26 of
the United States Code if paid by the dealer or
collected by him from the consumer or purchaser;
11.
As to alcoholic beverages, that portion of the
receipts of a manufacturer, transporter, retailer
or wholesale distributor generated or otherwise
collected from the manufacturer, transport, retail
or wholesale of intoxicating liquors within the
state pursuant to Article XX, Section 22 of the
State Constitution.
E. "Persons" includes all domestic and foreign
corporations, associations, syndicates, joint stock corporations,
partnerships of every kind, clubs, Massachusetts, business or
common law trusts, societies, and individuals transacting and
carrying on any business in the city, other than as an employee.
F. "Renewal business tax certificate" means any
business tax certificate effective on July 1 of any year in which
a valid business tax certificate for the same business has been
in effect.
G. "Sale" includes the transfer, in any manner or by
any means whatsoever, of title to property for a consideration;
the serving supplying or furnishing for a consideration of any
property; and a transaction whereby the possession of property is
transferred and the seller retains the title as security for the
payment of the price shall likewise be deemed a sale. The
foregoing definitions in this subsection shall not be deemed to
exclude any transaction which is or which, in effect, results in
a sale within the contemplation of law.
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H. "Savings and loan association" means any
institution incorporated to conduct or conducting, the business
of receiving and lending money in accordance with Division 2,
Part i of the Financial Code of the state or Federal Savings and
Loan Associations.
I. "Sworn statement" means an affidavit sworn before
a person authorized to take oaths, or a declaration or
certification made under penalty of perjury.
5.02.020 Revenue measure.
This chapter is enacted solely to raise revenue for
municipal purposes, and is not intended for regulation.
5.02.030 Effect of payment on other taxes, fees and regulations.
Persons required to pay a business tax for transacting
and conducting any business under this chapter shall not be
relieved from the payment of any other applicable tax or fee
required under any other division of the municipal code of the
city, and shall remain subject to the regulatory provisions of
other ordinances.
5.02.040 Collector - Promulgation of rules and regulations.
A. The collector may promulgate rules and regulations
consistent with the provisions of this chapter as may be
necessary or desirable to aid in the interpretation and
enforcement of the provisions of this chapter.
B. The collector is specifically authorized to
promulgate rules and regulations governing the rate of the
business license tax on gross receipts attributable to selling
activities in the city where various extraterritorial events
contribute to such gross receipts.
5.02.050 Collector - Enforcement duties.
A. It shall be the duty of the collector to enforce
each and all of the provisions of this chapter. The chief of
police shall render such assistance in the enforcement of this
chapter as may from time to time be required by the collector or
the city council.
B. The collector in the exercise of the duties
imposed upon him under this chapter, and acting through his
deputies or duly authorized assistants, shall examine or cause to
be examined all places of business in the city to ascertain
whether the provisions of this chapter have been complied with.
C. The collector and each and all of his assistants
and any police officer of the city shall have the power and
authority to enter, free of charge, and at any reasonable time,
any place of business required to procure a business tax
certificate in this chapter, and demand an exhibition of said
certificate. Any person having such business tax certificate
theretofore issued, in his possession or under his control who
fa%ls to exhibit the same on demand, shall be guilty of a
misdemeanor and subject to the penalties provided for by the
provisions of this chapter.
5.02.060 Certificate required - Exemptions.
A. It is unlawful for any person to transact and
carry on any business in the city without first having procured a
business tax certificate from the city to do so and paying the
tax prescribed in this chapter or without complying with any and
all applicable provisions of this chapter.
B. Each business tax certificate issued pursuant to
this chapter, shall remain in effect only until June 30 following
the date of issuance, unless earlier suspended or revoked.
C. Nothing in this chapter shall be deemed or
construed to apply to any person transacting and carrying on any
business exempt by virtue of the Constitution or applicable
statutes of the United States or of the state from the payment of
such taxes as are prescribed in this chapter.
D. Any person claiming an exemption pursuant to this
section shall file a sworn statement with the collector stating
the facts upon which exemption is claimed, and in the absence of
such statement substantiating the claim, such person shall be
liable for the payment of the taxes imposed by this chapter.
E. The collector shall, upon a proper showing
contained in the sworn statement, issue a business tax
certificate to such person claiming exemption under this section
without payment to the city of the business tax required by this
chapter. Such certificate shall show on its face that it is
issued to an exempt holder pursuant to this section. Any such
exemption shall be approved by the city attorney.
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F. The collector, after giving notice and a
reasonable opportunity for hearing to a business tax certificate
holder, may revoke any business tax certificate granted pursuant
to the provisions of this section upon proof that the exempt
holder of business tax certificate is not entitled to the
exemption as provided in this section.
G. Nothing in this chapter shall be deemed or
construed to impose a business tax on any holder of any franchise
from the city where the holder of the franchise pays to the city
by virtue of an obligation imposed by the franchise.
5.02.070 Unlawful business not authorized - Revocation.
A. No business tax certificate issued under the
provisions of this chapter or the payment of any tax required
under the provisions of this chapter shall be construed as
authorizing the conduct or continuance of any illegal business or
of any legal business in an illegal manner, or to conduct within
the city the business for which a business tax certificate has
been issued without complying with all the provisions of the
ordinances of the city or county, and state and federal laws,
including, but not limited to, those requiring a permit from any
board, commission, department or office of the city.
B. The collector shall not issue any business tax
certificate, other than a renewal business tax certificate issued
pursuant to Section 5.02.130, to any fixed place of business
within the city until such time as it is shown that the business
has met the requirements of the zoning, building, fire, health
and permit codes of the city. For the purpose of providing the
requisite evidence of such compliance, the collector will provide
the forms for approval of the appropriate department.
C. A failure to comply with the provisions of this
section shall constitute grounds for denial, suspension or
revocation of the business tax certificate.
5.02.080 Branch establishments.
A separate business tax certificate must be obtained
for each branch establishment or location of the business
transacted and carried on and for each separate type of business
at the same location, and each business tax certificate shall
authorize the holder to transact and carry on only the business
described thereby at the location or in the manner designated in
such business tax certificate; provided, that warehouses used in
connection with or incidental to a business taxed under the
provisions of this chapter shall not be deemed to be separate
places of business or branch establishment; provided further,
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that any person conducting two or more types of businesses at the
same location and under the same management, or at different
locations, but which businesses use a single set or integrated
set of books and records, may, at the option of the applicant,
pay only one tax calculated on all gross receipts of the
businesses under the schedule that applies to the type of
business of such person which requires the highest percentage
payment on such gross receipts, except that a license fee of
fifteen dollars for each additional branch or location shall be
paid upon issuance.
5.02.090 Evidence of doing business·
When any person by use of signs, circulars, cards,
telephone book, or newspapers, advertises, holds out or by any
other means represents that he is in business in the city, or
when any person holds an active license or permit issued by a
governmental agency indicating that he is in business in the
city, and such person fails to deny by a statement sworn under
penalty of perjury given to the collector that he is not
conducting a business in the city, after being requested to do so
by the collector, then these facts shall be considered prima
facie evidence that he is conducting a business in the city.
5.02.100 Constitutional apportionment.
None of the business taxes provided for by this chapter
shall be so applied as to occasion an undue burden upon
interstate commerce or be violative of the equal protection and
due process clauses of the Constitution of the United States and
the state.
5.02.110 Certificate - Contents.
A. Every person required to have a business tax
certificate under the provisions of this chapter shall make
application as prescribed in Section 5.02.120 for the same to the
collector of the city, and upon the payment of the prescribed
business tax, subject to the provisions of Section 5.02.070, the
collector shall issue to such person a business tax certificate
which shall contain the following information:
The name of the person to whom the business tax
certificate is issued;
2. The business taxed;
The place where such business is to be transacted
and carried on;
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4. The date of the expiration of such business tax
certificate; and
Such other information as may be necessary for the
enforcement of the provisions of this chapter.
B. Whenever the business tax imposed under the
provisions of this chapter is measured by the number of vehicles,
devices, machines, or other pieces of equipment used, or whenever
the business tax is measured by the gross receipts from the
operation of such items, the collector shall issue only one
business tax certificate; provided, that he may issue for each
tax period for which the business tax has been paid one
identification sticker, tag, plate, or symbol for each item
included in the measure of the tax or used in a business where
the tax is measured by the gross receipts from such items.
5.02.120 Certificate - Initial application.
A. Upon a person making application for the first
business tax certificate to be issued under this chapter or for a
newly established business, such person shall furnish to the
collector a statement sworn under penalty of perjury, upon a form
provided by the collector, setting forth the following
information:
The exact nature or kind of business for which a
business tax certificate is requested;
The place where such business is to be carried on,
and if the same is not to be carried on at any
permanent place of business, the places of
residences of the owners of same;
In the event that application is made for the
issuance of a business tax certificate to a
corporation or partnership, the application shall
set forth the names and places of residences of
the officers or partners thereof;
In the event that application is made for the
issuance of a business tax certificate to a person
doing business under a fictitious name, the
application shall set forth the names and places
of residences of those owning the business;
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In all cases where the amount of business tax to
be paid is measured by gross receipts, the
application shall set forth such information as
may be therein required and as may be necessary to
determine the amount of the business tax to be
paid by the applicant;
Any further relevant information which the
collector may require to enable him to issue the
type of business tax certificate applied for.
B. If the amount of the business tax to be paid by
the applicant is measured by gross receipts, he shall estimate
the gross receipts for the period to be covered by the business
tax certificate issued. Such estimate, if accepted by the
collector as reasonable, shall be used in determining the amount
of business tax to be paid by the applicant.
C. The collector shall not issue to any such person
another business tax certificate for the same or any other
business, until such person has furnished to him the sworn
statement and paid the business tax as required in this chapter.
5.02.130 Certificate - Renewal.
In all cases, the applicant for the renewal of a
business tax certificate shall submit to the collector a
statement sworn under penalty of perjury, upon a form to be
provided by the collector, setting forth such information
concerning the applicant's business during the preceding year as
may be required by the collector to enable him to ascertain the
amount of the business tax to be paid by the applicant pursuant
to the provisions of this chapter.
5.02.140 Certificate - Nontransferable.
A. No business tax certificate issued pursuant to
this chapter shall be transferrable to another owner or another
location; provided, that where a business tax certificate is
issued authorizing a person to transact and carry on a business
at a particular place, such business tax certificate holder may,
upon application therefor and paying a fee of fifteen dollars
($15.00), have the business tax certificate amended to authorize
the transfer of the business tax certificate to some other
lawfully approved location to which the business is or is to be
moved; provided further, that transfer, whether by sale or
otherwise, to another person under such circumstances that the
real or ultimate ownership after the transfer is substantially
similar to the ownership existing before the transfer, shall not
be prohibited by this section.
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B. For the purpose of this section stockholders,
bondholders, or other entity defined to be a person in subsection
E of Section 5.02.010 are regarded as having the real or ultimate
ownership of such corporation or other entity.
5.02.150 Duplicate certificate - Fee.
A duplicate business tax certificate may be issued by
the collector to replace any business tax certificate previously
issued under this chapter which has been lost or destroyed upon
the business tax certificate holder filing a statement of such
fact, and at the time of filing such statement paying the
collector a duplicate fee of five dollars.
5.02.160 Certificate - Posting and keeping.
A. Any business tax certificate holder transacting
and conducting business at a fixed place of business in the city
shall keep the business tax certificate posted in a conspicuous
place upon the premises where such business is conducted.
B. Any business tax certificate holder transacting
and conducting business, but not operating at a fixed place of
business in the city, shall keep the business tax certificate
upon his person at all times while transacting and conducting the
business for which it is issued.
C. Whenever identifying stickers, tags, plates or
symbols have been issued for each vehicle, device, machine, or
other piece of equipment included in the measure of a business
tax, the person to whom such stickers, tags, plates, or s~a~bols
have been issued shall keep firmly affixed upon each vehicle,
device, machine, or piece of equipment the identifying sticker,
tag, plate or symbol which has been issued therefor at such
locations as are designated by the collector. Such sticker, tag,
plate or symbol shall not be removed from any vehicle, device,
machine or piece of equipment kept in use during the period for
which the sticker, tag, plate or symbol is issued.
D. No person shall fail to affix as required in this
chapter any identifying sticker, tag, plate, or symbol to the
vehicle, device, machine, or piece of equipment, for which it has
been issued at the location designated by the collector, or give
away, sell or transfer such identifying sticker, tag, plate, or
symbol to another person, or to permit its use by another person.
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5.02.170 Statements and records.
A. No statement submitted pursuant to ~5.02.120 or
5.02.130 shall be conclusive as to the matters set forth therein,
nor shall the filing of the same preclude the city from
collection by appropriate action such sum as is actually due and
payable under this chapter. Such statement and each of the
several items therein contained shall be subject to audit and
verification by the collector, his deputies, or authorized
employees of the city, who are hereby authorized to examine,
audit, and inspect such books and records of any business tax
certificate holder or applicant for license, as may be necessary
in their judgment to verify or ascertain the amount of license
fee due.
B. All persons subject to the provisions of this
chapter shall keep complete records of business transactions,
including sales, receipts, purchases, and other expenditures, and
shall retain all such records for examination by the collector.
Such records shall be maintained for a period of at least three
years. No person required to keep records under this section
shall refuse to allow authorized representatives of the collector
to examine said records at reasonable times and places.
5.02.180 Information confidential - Tl~es of disclosures
permitted.
It is unlawful for the collector or any person having
an administrative duty under the provisions of this chapter to
make known in any manner whatever information pertaining to the
business affairs, operations, or other information obtained by an
investigation of records and equipment of any person required to
obtain a business tax certificate, or pay a business tax, or any
other person visited or examined in the discharge of official
duty, or the amount or source of income, profits, losses,
expenditures, or any particular thereof, set forth in any
statement or application, or copy of either, or any book
containing any abstract or particulars thereof to be seen or
examined by any person; provided, that nothing in this section
shall be construed to prevent:
A. That disclosure to, or the examination of records
and equipment by, another city official, employee, or agent for
collection of taxes for the sole purpose of administering or
enforcing any provisions of this chapter, or collecting taxes
imposed under this chapter.
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B. The disclosure of information to, or the
examination of records by, federal or state officials, or the tax
officials of another city or county, or city and county, if a
reciprocal arrangement exists, or to a grand jury or court of
law, upon subpoena.
C. The disclosure of information and results of
examination of records of particular taxpayers, to a court of law
in a proceeding brought to determine the existence or amount of
any license tax liability of the particular taxpayers to the
city.
D. The disclosure after the filing of a written
request to that effect, to the taxpayer himself, or to his
successors, receivers, trustees, executors, administrators,
assignees and guarantors, if directly interested, of information
as to the items included in the measure of any paid tax, any
unpaid tax or amounts of tax required to be collected, interest
and penalties; provided further, however, that the city attorney
approves each such disclosure and that the collector may refuse
to make any disclosure referred to in this subsection when in his
opinion the public interest would suffer thereby.
E. The disclosure of the names and addresses of
persons to whom business tax certificates have been issued,
the general type or nature of their business.
and
F. The disclosure by way of public meeting or
otherwise of such information as may be necessary to the
collector in order to permit it to be fully advised as to the
facts when a taxpayer files a claim for refund of business taxes,
or submits an offer of compromise with regard to a claim asserted
against him by the city for business taxes, or when acting upon
any other matter.
G. The disclosure of general statistics regarding
taxes collected or business done in the city.
H. The disclosure of information and examination of
records of any business tax certificate holder who is a litigant
in any lawsuit involving the city and such information is
relevant to the issues in such lawsuit.
5.02.190 Failure to file statement.
A. If any person fails to file any required statement
within the time prescribed, or if after demand therefore made by
the collector he fails to file a corrected statement, or if any
person subject to the tax imposed by this chapter fails to apply
for a business tax certificate, the collector may determine the
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amount of business tax due from such person by means of such
information as he may be able to obtain.
B. If the collector is not satisfied with the
information supplied in statements or applications filed, he may
determine the amount of any business tax due by means of any
relevant information he may be able to obtain.
5.02.200 Appeal.
A. Any applicant aggrieved by the following decisions
of the collector concerning his application or certificate, may
appeal to the city council by filing a notice of appeal with the
city clerk within fifteen days of the date of decision:
1. Refusal to issue a business tax certificate;
Suspension or revocation of a business tax
certificate;
Denial of exemption from payment of business
taxes;
Determination of the amount of business tax due
and penalties thereon, if any;
Determination of the classification to which the
applicant's particular business is assigned;
Determination of the amount of refund of business
tax, if any.
B. The city clerk shall thereupon fix a time for
hearing such appeal, not to exceed sixty days from the date of
filing of the appeal.
C. The city clerk shall give notice to the applicant
of the time and place of hearing by serving it personally or by
depositing it in the United States Post Office at Bakersfield,
California, postage prepaid, addressed to such person at his last
known address.
D. The city council shall have authority to determine
all questions raised on such appeal; provided, however, that no
such determination shall conflict with any substantive provision
of this chapter.
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5.02.210 Extension of time.
In addition to all other power conferred upon him, the
collector shall have the power, for good cause shown, to extend
the time for filing any required sworn statement or application
for a period not exceeding thirty days, and in such case to waive
any penalty that would otherwise have accrued.
5.02.220 Manner and schedule of payments.
A. Unless otherwise specifically provided, all annual
business taxes, under the provisions of this chapter shall be due
and payable in advance on the first day of July of each year;
provided, that business taxes covering new operations, commenced
after the first day of July, may be prorated for the balance of
the business period.
B. Annual business taxes for new operations commenced
other than on July 1 of any year shall be prorated as follows:
one-twelfth of the appropriate annual rate, as set forth in
Section 5.02.240 or 5.02.260, for any full month or portion
thereof, remaining in the city's fiscal year. In all cases, the
minimum business tax paid shall be $25.00.
5.02.230 Delinquency - Penalties.
A. For failure to pay a business tax when due, the
collector shall add a penalty of ten percent of the business tax
on the first day of each month after the due date thereof,
providing that the amount of such penalty to be added shall in no
event exceed fifty percent of the amount of the business tax due.
B. No business tax certificate or sticker, tag,
plate, or symbol shall be issued or renewed, nor one which has
been suspended or revoked shall be reinstated or reissued, to any
person who at the time of applying therefor, is indebted to the
city for any delinquent business taxes, or other debts unless
such person, pays such delinquent taxes, debts and penalties.
C. In the event legal action is brought by the city
to enforce collection of any amount owed to the city, the debtor
shall pay all costs of suit incurred by the city or its assignee,
including a reasonable cost allocated for attorney's fees.
D. Any overpayments of business tax may be used to
offset delinquencies and debts owed to the city on other
accounts.
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5.02.240 Gross receipts.
A. Rates for each classification. Every person who
engages in business at a fixed place of business within the city
shall pay an annual business tax based upon gross receipts at the
rates to be calculated to the nearest dollar as set forth below
for the following classifications:
RATES
Classification A -
$0.65 per $1,000 of gross receipts or
fractional part thereof; minimum tax:
$25.00.
Classification B -
$0.30 per $1,000 of gross receipts from
$1.00 to $1,000,000;
$0.15 per $1,000 of gross receipts from
$1,000,001 to $10,000,000;
$0.05 per $1,000 of gross receipts from
$10,000,001 to $100,000,000;
$0.01 per $1,000 of gross receipts of
$100,000,001 or more; and
Minimum tax: $25.00.
B. Classifications.
I. Classification A shall include:
Class No.
1. Appraiser;
2. Architect;
3. Attorney at Law;
4. Auditor or Accountant;
5. Assayer;
6. Bacteriologist;
7. Chemist or chemical laboratory;
8. Chiropractor;
9. Collection agency;
10. Dental laboratory;
11. Dentist;
12. Engineer;
13. Geologist;
14. Insurance adjuster;
15. Medical laboratory;
16. Optician;
17. Optometrist;
18. Osteopath;
19. Physician;
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20. Podiatrist;
21. Real estate agency or agent;
22. Surveyor;
23. Veterinarian;
24. All other professions not
specifically set forth in this
subdivision.
II. Classification B. shall include all other
types of businesses, except those subject to flat rates
enumerated in Section 5.02.260.
5.02.250 Business tax - Classification - Review.
A. In any case where a business tax certificate
holder or an applicant for a business tax certificate believes
that his individual business is not assigned to the proper
classification under this section because of circumstances
peculiar to it, as distinguished from other businesses of the
same kind, he may apply in writing to the collector for
reclassification. Such application shall contain such relevant
information as the collector may deem necessary in order to
determine whether the applicant's individual business is properly
classified.
B. The collector shall then conduct an investigation
following which he shall assign the applicant's individual
business to the classification shown to be proper on the basis of
such investigation.
C. The proper classification is the classification
which, in the opinion of the collector, most nearly fits the
applicant's individual business.
D. The reclassification shall not be retroactive, but
shall apply at the time of the next regularly ensuing calculation
of the applicant's tax.
E. No business shall be classified more than once in
one year.
F. The collector shall notify the applicant of the
action taken on the application for reclassification. Such
notice shall be given by serving it personally or by depositing
it in the United State Post Office at Bakersfield, California,
postage prepaid, addressed to the applicant at his last known
address.
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5.02.260 Flat rate.
Every person transacting and carrying on the businesses
enumerated in this section shall pay a business tax as follows:
FLAT P~TE
Class No.
Annually
701. Producing oilwells, per well.
$25.00
702. Cardroom. $100.00
703. Public dancehall.
$25.00
704. Hotels, motels,
lodginghouses, per room.
$ 1.00
705. Savings and loan association, each location. $25.00
706.
Administrative office and/or other similar
quarters of business not subject under this
chapter to a business license tax by the city
other than for oil wells, storage and
warehousing space, each 100 square feet or
portion thereof of usable floor space within
the city ($25.00 minimum)
$ 1.00
707.
Storage and warehousing by businesses, not
subject under this chapter to a business
license tax by the city other than for oil
wells and administrative office quarters,
each 100 square feet or portion thereof of
floor space or open yard storage space within
the city ($25.00 minimum). Indoor floor space.
Open yard storage space.
$ .50
$ .10
708. Arts and Crafts Fair or similar activities
which more than four vendors not exceeding
five calendar days in duration.
Five to ten vendors - $25.00;
Eleven to twenty-five vendors - $50.00;
Twenty-six to fifty vendors - $75.00;
Over fifty vendors $100.00.
in
17 -
5.02.270 Refunds of overpayment.
A. No refund of an overpayment of taxes imposed by
this chapter shall be required in whole or in part unless a
written claim for refund is filed with the collector within a
period of one year from the date the overpayment was made.
B. When he determines
that an overpayment has been made,
amount overpaid.
from evidence presented to him
the collector may refund the
5.02.280 Refunds of unused business tax certificate.
A. Where a certificate holder has ceased doing
business, a refund of an unused period of a business tax
certificate may be granted upon the filing of a written request
to the collector; provided, that any refund shall be made on only
unused full calendar quarters and shall not be made for any
calendar quarter in which the business covered thereunder was
conducted for any period of time; provided further, that no
minimum tax payment shall be refunded.
B. When the collector determines that the business
which is the subject matter of the business tax certificate has
terminated, the collector may refund a pro rata amount of the
business tax certificate tax equal to the remaining calendaring
quarters of the business tax paid but still unused.
5.02.290 Business tax constitutes debt.
A. The amount of any business tax and penalty imposed
by the provisions of this chapter shall be deemed a debt to the
city.
B. An action may be commenced in the name of the city
in any court of competent jurisdiction, for the amount of any
delinquent business tax and penalties.
5.02.300 Outside businesses.
Every person not having a fixed place of business
within the city who engages in business within the city shall pay
a business tax at the same rate prescribed in this chapter for
persons engaged in the same type of business from and having a
fixed place of business within the city, measured by gross
receipts from business done within the city.
- 18
5.02.310 Effect of adoption on unexpired certificate.
A. Neither the adoption of this chapter nor its
superseding of any portion of any other ordinance of the city
shall in any manner be construed to affect prosecution for
violation of any other ordinance committed prior to the effective
date of the ordinance codified in this chapter, nor be construed
as a waiver of any business tax or any penal provision applicable
to any such violation, nor be construed to affect the validity of
any bond or cash deposit required by any ordinance to be posted,
filed, or deposited, and all rights and obligations, thereunto
appertaining shall continue in full force and effect.
B. Where a business tax certificate for revenue
purposes has been issued to any person by the city and the tax
paid for the business for which the business tax certificate has
been issued under the provisions of any ordinance heretofore
enacted and the term of such business tax certificate has not
expired, then the business tax prescribed for the business by
this chapter shall not be payable until the expiration of the
term of such unexpired business tax certificate.
SECTION 2.
This Ordinance shall be posted in accordance with the
provisions of the Bakersfield Municipal Code and shall become
effective immediately upon its passage pursuant to Government
Code Section 36937 (d).
.......... o0o ..........
19 -
I HEREBY CERTIFY that the foregoing Ordinance was
passed and adopted by the Council of the City of Bakersfield at a
regular meeting thereof held on JUN - ~ lqql , by the
following vote:
...... R NNt
AYES; COUNCILMEMBERS: EDWAROS~ DeMON, D, C
NOES; COUNCILMEMBERS:
AB, S[NT COUNCILMEMBERS:
ABSTAIN: COBNCILMEMBERS
CITY CLERK and Ex Officio Clerk of the
Council of the City of Bakersfield
APPROVED JUN - 5 193'
CLARENCE E. MEDDERS
MAYOR of the City of Bakersfield
APPROVED as to form:
LAWRENCE M. LUNARD~I~I
CITY ATTORNEY of the City of Bakersfield
LCM/meg
BUSTAX.O-3
5/29/91
- 20 -
AFFIDAVIT OF POSTING DOCUMENTS
STATE OF CALIFORNIA)
County of Kern)
CAROL WILLIAMS, Being duly sworn, deposes and says:
That she is the duly appointed, acting and qualified City Clerk
of Bakersfield; and that on the 10th day of June
posted on the Bulletin Board at City Hall, a full, true
the following: Ord±nance No. 3371 passed
City Council at a meeting held on the 5th day of
and entitled:
of the City
1991 she
and correct copy of
by the Bakersfield
June 1991,
NSAOPD
/s/ CAROL WILLIAMS
CITY CLERK of the City of Bakersfield
By: -
DEPUTY City Clerk