HomeMy WebLinkAboutORD NO 716 PRI.V.~E"OF SELLING~ TANGIBLE PEaRsOn. ' '~:~'
PRO~EN~.Y AT. RETAIL IN THE CITY OF"B~,~wI~T.~
~ ~ ~OVIDING FOR ~JITS TO RET.AIL~S, ~ovID_ ~::. ~./t';~
~.'~- ING FOR TE COLLECTION .A~ PAY~ OF sUC~.~.:"
'~ T.~, AND PRESCRIBING ~NALTIES FOR vIOLATi~,:"
BE.~IT ORD&I~D BY T~ COUNCIL OF T~ CITY OF B~SFIELD~. as
follows: .,~ ..
SECTION 1
For the P~ivilege of selling tangible persgnal property at
retait~ a tax is hereby imDosed upon ~11 retailers at ~, rate ..
one-half of one per cent ~/2%) of the gross receipts of any
~et-ailer_from the sale of all tangible personal property ~-at
retail in the City of Bakersfield on or after OctoBer l, 1~6.
tax 'imposed by the provisions of this ordinance is in addition'S'5
any and all other taxes imposed by any other ordinance of the City
of Bakersfield.
S~TION 2.
The tax hereby levied, except as otherwise he~ein provided, is
levied in the s~me ma~er, to the s~e extent and under ~ same
conditions as sales taxes are levied pursuant/t° pa~t~i 0f Division 2
of the California Revenue and Taxation. Code, ~oWn~ as the "S-ales 'and
Use Tax Law, as amended in force and effect on ~ctober 1~ i9~6.
SECTION 3.
The tax hereby imposed shall be colleCted~by the.:~retailer from
the consumer insofar as it can be done. ./
SECTION ~. ~,
The taxes imposed by this ordinance are due and'a~aBle to the
Treasurer and Tax Collector of the City of Bakersfield"on~ or bef0re ~
the fifteenth day of the month~next succeeding ea~h~'~qUarterly .per%~0~
the first quarterly payment.to be du~ and payabl~e.~der this ordinance
on the fifteenth day of January,. 19~7. "' ~... '.~
- S~TION ~.
this °~din~nCe· .- . .shall be depa~ , and~ · ~ pai~?~''~ .'
the City 0~ :,Bakersfield. ' ...... ~' :,/.~. ' .,-:~;~. ,.-
The Treasurer :of ghe City of Bakersfield.... , for g e .~'
extend~: for ~t more than thlr~:~.~%~ys the tlme:~r ~: any
return or payt~ a~ s~ re:~red· to...~e pa.~~er,:' "The ex~e~ion,
may be granted at'. ~ a~ time, provide~~quest: the~,~'"' -'~/'i'S
filed with the Treasurer prior to'~~ency..~',' . . ..
~1~ taxes payable hero,der shall be dee~;;~nquen~ lf'..~':".'.
._he time required. W~'~'renuir~' ge~:~'.~'~-ald
....Dy ~n~s ordinance Is :not ~:-'~ .... :'; ~"~:--~
~. paid.on.or before the .' d~ ~~ ch it beco~s
delinquent, a penalty of 10% of~ the ~un~-~~~i be imposed~m~:
an additio~l penalty of [~ of the ~riginal tax sh~L.~.,~e~"at the
Every penalty shall' become a part of~ the tax imposed by t~s ordt~e.
In no case~ however, shall the tot~ponalty exceed ~5~ of the origami:.'
SECTION '7- '. ~ ~,
It is ~awf~ for a~ retailer .to advertise or hold. out Or ~t~te.~
to the public or to a~ customer, directly or indireCtly that the ~tax
or a~ part thereof will be ass~ed Or .absOrbed by the retailer 'or'that
It will not be added to the selli~ price of the property s~ld, Or that,
if added~, it or a~ part thereof will be ref~ded. ·
Every person desirl~ to e~age in or e°~duet business as a '.seller
within the City of Bakersfield sh~l secure from the TreasUrer of ~aid ....
City a permit for each place of business. SuCh.~Permits sha~ be'isSued
by ghe Treasurer upon receipg of a written applicagion gherefor,,~,. .~ .. seg~l~'"
act business, the location of his place or places~ 0f business and .such
other i~ormation as ~he Treas~er may require. 'The apPlication SHall
be ~ign~ b7 ~he own~.~f a nagu~ pe~on; In gho caso of· an
or pa~gn, r~hlp~ b7 a ~o~bor o~~ p~g~;:..~.~ ~ho og~e ~':a .eorpo~t~on~ .
by a~ execu~ive officer
the corporation to Sign the appli¢$ti~?'A pQrmit i-~ not
and ~ Y the person in~ name i~ ~ issued and for ..
is valid onl for ~ ~ · '~? ~
the transaction of business at~.th~P~ce de~ted therei~$~~
of location may be endorsed . pon the permit ~the Tr~r upon the~
payment of a fee of $1.00. he permit Sh~!..~ ~t~.~s be conspiCu-
ously displayed at the place for which issu~?~L~~' -'~
SECTION 9-
Whenever a~ person fails to comply ~th a~ profUSion of this
ordi~nce or a~ r~e or reg~ation adopted p~sua~~eto, the
Treasurer, upon hearing, after givi~ suCh person ~en (10) da~s' ~tice
in ~iti~ specifyi~ the~time and plaOe. O2 .~hemr~, ann re~ui=t~ Him
to show cause why his permit or permits shO~ ~ot be revoked, may
revoke or suspend a~ one or more of the permits held' ~y~ such person.
The notice may be served person~ly or by mail, Th~L Treas~er shall
not issue a new permit after the revocation of a. permit ~ess he ~is
satisfied that the former holder of the ~permit will thereafter comply
with the provisions of this ordin~ce and the r~es a~ reg~ations
adopted pursuant hereto, and ~til a fee of $1.00 ~is Collected therefor.
SECTION 10.
.A~ person who engages in business as a seller in this City
without a permit or per,ts, or while a permit iS~suspended or reVOked,
and each officer of a~ corporation who so engages in bUsiness, is
guilty of a misdemeanor.
SECTION 11. '-
For the purpose of the proper ad~stration of this ordi~nce
and to prevent evasion of the sales tax, it sh~l ~be pressed that
all gross receipts are subject to the tax until the contrary is
established by the permittee.
.......... --~..~ SECTION 12.
The Treas~er, may at his option, accept~ a State of California
Resale Certificate as evidence that a~ s~e is net a sale at retail,
or he may in his discretion require an affidavit from the seller setting
forth such information respectin~ such sale as he deems necessar~ te~
determine the nature of such sale.
SECTION 13.
~ "Part 1
~'~ .All of the provisions of the "Sales and Use Tax Z°aw, ,
Divis$on 2. of the Revenue and Taxation Code of the. S~ate of Californi~!~-·
as amended and in force on October 1, 1956, except the p
thereof pertaining solely to the Use Tax and SeCtions 6051~.i~0'52, 605.3,-~!.
6066, 6067, 6068, 6069, 6070, 6071, 6551, 65%9, 6%91, 6~~ 6937, '
inclusive, 6981, 70%2, 70%6, 7101, 7102, 7103., 7151,~715~ and 7153,
applicable to sales of property at retail, are he~el~y adopted amd made
a part of this ordinance as though fully set for%hherein~/,and~.~ll ~? ·
provisions of any other ordinance in conflict the~ewith~e inapplicable
to this ordinance and the tax hereby imposed. All of {~e P~visions
of the California "Sales and Use Tax Law" hereby 'adopted.~7~0viding for
the performance of official action on the part of the,·State Board of
Equalization, shall be performed by the TreasUre~.'.~ of the City .of ~Bakers-
field. The City of Bakersfield shall be deemed substitut~.~for the
State of California whenever the State is referred to in said prOvisionsl
.Ail taxes hereby levied shall be payable to the Treasurer of 'the City
of Bakersfield and any civil suit for the collection thereof may be
filed in any court of competent Jurisdiction in the State of California,..
and the City Attorney of said City shall prosecute the action. ·
SECTION 15.
The term "gross receipts~ as~ used herein~ doe's not include (1)
the amount of any federal tax imposed upon or with'respect to retail
sales~ whether imposed upon the retailer or upon~ he consumer, and
regardless of whether or not the amount of federal tax is stated to
customers as a separate charge; and (2) the amount 'of any California
State Sales or Use Tax. The term "gross receiptS.'' includes the amount
of any manufacturers' or importers' excise tax included, in .the price
of the property sold, even though the manufacturer or importer is also
the retailer thereof and whether or not the amount of such tax is
stated as a separate charge.
In addition to the exemptions cent~ained in Part i of DiviSl0~';!2~
of~ the Revenue and Taxation Code of the State of Californi~i. lthere
shall be excluded from the ~computation of the tax ~gros~ ~receipts from:
1. Sales made to or by the State of California"i.~..~any agency,
department, political subdivision, district or municipal corpora.t~al
thereof.
· Si~"this
2. Sales of property which is shipped to a Point~:oat
city pursuant to the contract of sale by deliver~ by the'~
ilar to.
such point by~ means of (&) facilities operated by the ret~ler; (B) de-~
livery by the retailer to a carrier for. shipment", to a~hsignee, at
such point; or (C) delivery by the retailer to a castom's broke~r'
forwarding agent for shipment outside this city,.~;~.?
S Sales of property to be used in'CO'~tion With' ~~
' ~ erection,
construction, repair or alteration of either p~blic WOrks· or buil'~s
belo~ing to or bei~ constructed by or on be~f of
of the U~ted States Gover~ent, State of Califor,~ia or a~E~:age'ncy,
d ' ·" '-' ~'
epartment, politmcal subdivmsion, district or public or ~icip~
corporation of the State.
$. Sales made pursuant to contracts actually, executed in ~.d
faith prior to September 26, 1956.
%. Sales of meals, food and dri~s sold or served· °'~coEon
carriers Operating into, through or out of this city fro~.°r to points
outside this city. -
6. Sales of property which is shipped from outside the city
to purchasers within the city and which property, before being put to
a~ use within the city~ is transported to points withoUt~ the city for
principal use or other cons~ption outside the city.
~, Sales of tangible personal property ~hepe the contract of
sale-is cortland and the title thereto passes outside of'.the ~erri-
torial limits of the city and said goods are used outside of said city.
8. Sales of property to operators of co,on carriers to be
used or cons~ed, in the operation of such co,on carriers, princiP~ly
outside the city.
-~ SECTION _~. ·
The Treasurer shall administer and enforce the provisions of
this ordinance and, with the-~app~, o'~ the City Attorney, shall pre-~
scribe, adopt and enforce reasonable rules and regi~ationS for the purpose
of administering, and enforcing this ordinance. SUch rul~~ .regulations
may, among other things, require each retailer to ikeeD such records,
receipts, invoices and other pertinent papers in the manner therein ·
set forth; arul provided further, that insofar as~'applicable
and regulations of the State Board of Eo~UalizatiOn pertai~g 't° the
interpretation, administration and enforcement of the prOviSions of
the Revenue and Taxation Code. of the State of CalifOrnia shall a~ply
in ~the interpretation of this ordinance until specifically abandoned
by 'rules and regulatiOns adopted by the Treasurer pursuant to the
authority granted by this ordinance.
SECTION 16. ·
The inclusion of argr clause, portion or part of the State Sales
and Use Tax Law, Part 1, Division 2 of the Revenueand Taxation Code.
of the State of California, verbatim in this ordinance shall not in or
of itself be deemed to exclude any of the remaining provisions of said
Sales and Use Tax Law that are made a part hereofby~ reference only,
SECTION 17.
It is unlawful for any officer or employee of the City of
Bakersfield, having an administrative duty under this ordinance to
make known in any manner whatever the business affairs, operations,
or information obtained by an investigation of records and equipment
of any retailer or any other person visited or examined in the dis-
charge of official duty, or the amount or source of income, profits,
losses, expenditures, or any particular thereof, setforth or disclosed
in any'return~ o~ to permit any return or copy thereof or any boo~ con-
taining any abstract or particulars thereof t° be seen or examined by
any person.~ .However, the City Manager may, by order, authorize examina-
tion of the returns by Federal or State Officers or employees or by the
taxofficers of this or any other City,~ if a reciprocal srrange~ent ·
eXiSts. Successors, receivers) trustees) executors, adm!n~s.t.rater.s~
assignees, and guarantors, if direc~'~interested) may be given
information as to the items included in the measure and amounts of
any unpaid taxes or amounts of tax reqUired to be cellected, interest
and penalties. ·
SECTION 18.
.&ny person who fails or refuses to furnish any retu~:~ required
to be made hereunder, or who fails orrefuses to furnish~ ~pplemental
return or other data required by the Treasurer) is guilty of a
demeanor.
A~ person required to make., render,. Signor verifY, any report~
under the provisions of this ordinance, who makes a~ f~se ?r 'fraudu-
lent return, with the attempt to defeatm or evade the determl'~tion of
an amount due and required to be paid hereunder, is guilty of a mis-
demeanor. :' ·
SECTION 20.
Any person~ firm or corporation violati~ any of the terms of
this ordinance shall be deemed guilty of a misdemeanor.
SECTION ~.
.&ny person guilty of a misdemeanor hereUnder shall, upon
conviction thereof, be ~unishable by a fine of not more than Five
Hundred Dollars ($~O0.00) or by impriso~ent in the ~County Jail for
not more than six (6) months, or by both such fine and impriso~ent.
SECTION 22.
If a~ section, subsection, sentence~ clause~ phrase~ or portion
of this ordinance, includi~-but not limited to a~ exemption~ is~
for any reason~ held to be inv~id or ~constitutienal by the decision
of anY-'~Ourt 0f' Co'mp'~t~n~' ~uriSdiction~' SUch decision shall not affect
the validity of the remaini~ portions of this ordinance. The Council
of the City of .Bakersfield hereby declares that it wo~d have adopted
7. .. . '
this' Ordinance and each section, subsection, sentence, clause,~:~hrase:i~:,;.
or portion thereof, irrespective of the fact that any::~n~
sections, subsections, clauses, p~ases or portions be ~clared
........ O00
I ~BY C~TI~ that the foregoi~ Ordinance was P~;Ssed and
adoPted by the Council of the City of Bakersfield~ at a~regular
meeting thereof held on the 26th day of August, 1946~ b~"the folloW-
!rig vote:
AYES: ~CARNAK~S, CROSS, NORR?S, ~Y~ER, S~EMON, VAN~ERLEI, VERCAMME~
~OTg: -.-~ ...........................................
Marian S ~ Irvln ..~'~
City Clerk ~nd' Ex-Officio Clerk o~'~'~he
C6UnciI Of the City of Bakersfiel&;,
~ ~' Deputy
~PPBOVED this 26they of August, 1946
M~0B o~ghe Cig7 of
STATE OF CALIFORNIA)
SS.
County of Kern
MARIAN S. IRVIN
~ being duly sworn, deposes and says:
That he is the duly appointed, acting and qualified Clerk of the City of Bakersfield;
and that on .......... Z....~_:....~..~_..._t~.... ................ 19~.~...._~he posted on the Bulletin Board at the
U_
City Hall, a full, true and correct copy of an ordinance passed by the Council of said City
at a meeting thereof duly held on .......................................................... , 19.4_~._., which ordinance
was numbered ........................ New Series, and entitled:
".AN ORDIN.ANCE IMPOSING A SALES TAX FOR THE
PRIVILEGE OF SELLING TANGIBLE PERSONAL PROP-
ERTY AT RETAIL IN THE CITY OF BAKERSFIELD,
PROVIDING FOR PERMITS TO RETAILERS, PROVIDING
FOR THE COLLECTION .AND PAYmeNT OF SUCH TAX,
.AND PRESCRIBING PENALTIES FOR VIOLATIONS OF
THE PROVISIONS HEREOF."
Subscribed and sworn to before me this
............ .~.~.....~.....day of ......... ~ ......... 19...4._~....
Notary Public in and for the Country of Kern, State of California.
~Y Commission Ex~;r~s April 16~