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HomeMy WebLinkAboutORD NO 725 ~RGENCY ORDINANCE NO .~~W SERIES ~N EiiEttGENCY ORDINANCE LICENSING THE CARRYII~G 0i{ 0F CERT.aI~ oUSI~'~SSES CON- DUCTING, OPE~aTiiJG, PROVIDING 0R ~IN- T~&INING PLACES 0F ~SE~i~ A~ Ei~ER- TAIh%~I~ IN T~ CITY OF B~ESFIELD~ .&t~ PROVIDII~G ~H~TIES FOR T~ VIOLATION h~OF. %W~AS~ the City Council hereby declares that an emergency' exists making it necessary to provide for the daily operation of a municipal department~ to wit: that it is necessary to raise ad- ditional revenue for mu~cipal purposes. T~E~OI~, JE IT 0RD~I~D BY Tt~ COUi~CIL OF T~ CITY OF B~RSPIELD ~ as follows: SECTION 1. DEFIi~ITIONS ~A~YD I~IP~TATION. Words and phrases used in this ordinance shall be construed and defined as provided in Ordinance lfo. 681 Hew Series, u~ess a different meani~ and/or construction is herein specified and/or provided for. SECTION 2. LICENSE ai$ LE~. ~ license is hereby required of all persons maintaining places of amusement and entertai~ent~ and of all persons furnishing amusement or entertai~ent, in the City of Bakersfield. Places of amusement, or entertai~ent, shall include shows, games, spectacles, e~ibitions, dances and other performances furnished or provided at a~ place or by a~ person to which a charge~ fee or~ other s~ is required to be paid for the privilege of witnessi~, being present at, engaging in~ participating with another person in or' other- wise being diverted by any of these things. There is hereby imposed upon the s~s paid for admissions~ tickets~ reservations~ privileges and uses of property for amusement or entertai~ent in this ordinance. en~erated~ a license tax or fee in the amo~ts hereinafter'specified. The license tax or fee imposed by this Ordinance, is in addition to all other license taxes or fees provided for under the provisions of Ordinance ~o. 681, New Series, of the City of Bakersfield and all amendments thereto. SECTION 3. R&TES .&~'~D BASIS OF TAX. There shall be and is hereby levied, assessed and payable: (a) A tax of one cent (1¢) on each admission in excess of fifteen (1~¢) cents, exclusive of any federal or state tax, to any place of amusement or entertainment. (b) in places where no admission fee is charged, a tax of one cent (1¢) on each player, participant or contestant in each game, play, contest, ride or operation, %'.~hen the charge therefor is in excess of fifteen (1~¢) cents, exclusive of any federal or state tax. (c) The taxes imposed by the foregoing subsections shall be paid by the persons paying such admissions, or for tickets, reserva- tions or privileges, and shall be collected, reported, returned and transmitted by the person operating the place of amusement or enter- tainment. All taxes accruing hereunder shall be paid in advance to the person operating the place of entertainment or amusement for the use and benefit of the City and paid over by such person to the City License Tax Collector in lawful money of the United States at the times hereinafter stated, i~4o person operating a place where or to which admissions are charged under the provisions of this ordinance shall knowingly absorb or assume any tax or part of any tax required to be paid by a patron, guest, attendant, or other person required to pay the tax levied by this Ordinance, or receive any s~n for any tax which is less than or greater than the amount actually required to be paid under the provisions of this Ordinance. SECTION 4. E~J~TIONS. (a) All amusements or entertainments now speci- ~i6~liY-'~exempted from the payment of taxes on admissions Under the Revenue Laws of the United States are hereby exempted from the pay- ment of the taxes and/or fees m~der this Ordinance. (b) This Ordinance shall not be deemed to impose any tax on any admission or privilege covered by the preceding section where. tickets shall have been sold prior to the adoption of this Ordinance, or admissions or charges for the use of equipment or for other privileges have been fixed by valid contracts between operators and leagues or associations of players prior to the adoption of this 0rminance. SECTION ~. RETURNS. Each person keeping, conducting, or operating any place of entertainment or amusement, the admissions to which are taxed or made the basis of the tax levied and assessed by this Ordinance shall, on or before the l~th day of January, 1947, and quarterly thereafter, render to the City License Tax Collector, on forms provided by said Collector~ a statement in writing, sworn to before some officer authorized to administer oaths, that the facts therein set forth are true, and showing the total number of admissions, the amounts charged and received from each admission or ticket or other privilege, and such other matter as may be necessary to enable the City License Tax Collector. to compute the tax due during the effective period immediately prior to the making of said statement, which statement shall determine the amount due and payable from such person, firm or corporation to the City of Bakersfield as taxes previously collected hereunder for the period covered by said. statement. No such statement shall be conclusive upon the City of Bakersfield, or upon any officer thereof as to the matters therein set forth~ and the same shall not prejudice the right of the City to fix the amount of taxes at a higher amount~ should there be reason to believe that the tax should be higher than as shown by said statement~ nor to recover any amount that may be ascerbainedto be due from such person~ firm or cor'p~Oration, in addition to the amount shown by such statement if it should be found to be incorrect. Said City License Tax Collector and his deputies and duly authorized employees shall have the power to examine all necessary books and records~ including returns made to the federal or state ~?.~'~ taxing authorities, of any person doing business in the City required to collect and pay over a tax as required by the terms of this Ordinance~ for the purpose of ascertaining the amount of admissions taxes required ~ to be paid by the provisions hereof. The City License Tax Collector and each and all of his deputies and duly authorized employees shall have the power and authority to enter, free of charge~ at any reasonable time any place of business where admissions are charged or tickets required by the provisions of this Ordinance~ and to demand an inspection of books and records. ~ny person required te do so~.~ who fails to exhibit such books and records on demand shall be guilty of a misdemeanor and subject to the penalty provided ~r by this Ordinance. The License Tax Collector shall~ and he is hereby authorized to .fix the amount of any tax at a higher rate when he has reason to believe or ~vidence that said statement is incorrect. ~ny person~ firm or corporation feeling aggrieved or dissatisfied with such rating by the License Tax Collector~ as aforesaid~ may appear before the GOuncil at the next regular meeting thereof with proof, if any~ why said tax or taxes should be in accordance ~ith their said statements and the finding of the Council thereon shall be conclusive~ and it shall direct the City License Tax Collector to issue receipts or make demands for payment in accordance with such finding. SECTIO~ 6. SUIT FOE RECOVE~Z OF b~RAID SU~S. ~ny sum required to be paid hereunder shall be deemed a debt to the City and any person who engages in anybusiness charging and collecting admissions and the tax thereon levied by this Ordinance~ sh~ll be liable to an action by and in the name of the City of Bakersfield in any court of competent jurisdiction for the recovery of any taxes levied hereunder. SECTION 7. APPLICATION FOR LiCEnSE. Every person~ firm or corpOration required by this Ordinance to secure a license to conduct or operat® or carry on any bUsiness~ trader calling or furnish any entertainment or amusement covered by this Ordinance and as to which a license fee or tax is imposed by the provisions of this Ordinance shall make written application in duplicate to the City License Tax Collector for such licenser and ~shall furnish a fully true and correct statement of the owners and/or operators, the kind of amusement or entertainment proposed to be furnished~ and the place where and the hours during which entertainment or amusement is to be furnished. The City License Tax Collector shall submit a duplicate copy of such application to. the Chief of Police of said City for the files of the Police Department. SECTION 8. PE~IT REQUIttENEI'~S. No person shall engage in any business required to be licensed under the provisions of this Ordinance until such license is first obtained, unless such person holds a license as provided for under Ordinance No. 6~1~ l~ew Series~ of the City of Bakersfield and all amendments thereto~ in which event such person shall obtain a further license or certificate from the City License Tax Collector of the City of Bakersfield, showing compliance with the requirements of this Ordinance. SECTION 9. LICENSES, C0I~ENTS OF. ~ll licenses or certificates shall be prepared and issued by the City License Tax Collector. Each license or certificate so issued shall state upon the face thereof the following: (a) The person to which same is issued. (b) The kind of business licensed thereby. .... (c)' The amount paid 'therefor, if anything. (d) The location of such business. (e) The date of expiration of such license. SECTION 10. AMEi~ED LICEt~ES--FEES. Ho license or certificate issued pursuant to this Ordinance shall be transferable~ provided that where a license is issued authorizing a person to conduct a business at a particular placer such licensee may upon application therefor and payment of a fee of fifty cents (~0¢), have the license previously issued amended so as to authorize the conduct of such business from some other location. SECTION ll. POSTING.&~O i~EEPIi~G LICEI~ES. Except as otherwise specifically provided, by the provisions of this Ordinance, all licenses must be kept and posted in the following manner: (a) Subject to other provisions of this Ordinance, any licensee engaged in business at a fixed place of business shall keep the license issued posted in a conspicuous place upon the premises where such ~business is conducted. (b) Any person engaged in business in the City of Bakersfield but not operating from a fixed place of business, shall keep the license issued to him upon his person at all times while engaging in such business. SECTION 12. Ei~ORC~E~. It shall be the duty of the City License Tax Collector, and he is hereby directed to enforce each and ~ll of the provisions of this Ordinance~ and the Chief of Police shall render such assistance in the enforcement of this Ordinance as may from time to time be required by the City License Tax Collector. Said City License Tax Collector, in the exercise of the duties imposed upon him~ and acting through his deputies or duly authorized employees~ shall examine all places of business in the City to ascertain whether or not the provisions of this Ordinance have been complied with. It~shall be the duty of the City License Tax'Collector ~and each of his deputies to cause a complaint to be filed against any and all persons found to be in violation of any of the provisions of~this Ordinance. SECTION 13. , · 1~ LICENSE FEES R~Y.&BLE Q~A/qT~RLY. .kll license fees shall be paid at the end of each quarter to the City License Tax Collector in lawful money of the United States. SECTION l~. LICEi.~E PERIOD. Except as herein otherwise provided, license taxes levied hereunder shall be due and payable to the City at the -~o!lowing times: (a) For November and December, 19~6, on the l~th day of January, 19~?. (b) For each succeeding quarter, on the l~th day ofl~he first month of the following quarter. The information or data obtained from any examination or audit or from any statement required hereunder shall be used only for .the purpose of enforcing the provisions of this Ordinance and for no other purpose. No information thus obtained shall ever be disclosed or made public except where a disclosure may result from th$ enforcement of the provisions of this Ordinance. The license period shall be for the regular quarters in the calendar year commencing with the last two months of the year 19~6 and for each quarter thereafter for all amusements or entertainments carried on continuously throughout the year and any quarter. In case of any amusement or entertainment which is proposed to be conducted, held, given or offered for any period of time less than a quarte~!~ year the application shall be made and the license shall 'be issued only for such lesser period, but all other provisions of Zhis Ordinance r~lating t°-st~%~ment~ and applications Shall be'applicable; provided, however, that the City License Tax Collector may require advance? ~payment of the estimated tax or license fee as he may deem necessary .to fully protect the City in cases of occasional entertainments where the applicant is not expected to apply for subsequent licenses. SECTION l~. COLLECTION OF LESSER OR G~RE&TER ~d~OUI'~Yf PROHIBITED. No person/' charged with the enforcement of any of the provisions of this Ordinance or the collection of any taxes or license fees shall knowingly accept or receive any sum for any tax which is less than or greater than the amount actually required to be paid under the provisions of this Ordinance. SECTIOH 16. RULES ~aI~]) REGUL&TIONS. The City License Tax Collector is hereby authorized to make such i~ules and regulations as may be necessary to aid or assist in enforcement of the provisions of this Ordinance. ~,~i~ SECTION l?. PENALTY. Any person who fails to file any required stat~ment, or fails to pay the amount required hereunder within the time fixed hereby, shall be assessed a penalty of 2~ on the amount unpaid at such time~ which sum shall become a part of the license fee required to be paid hereunder. SECTION 15. F~AILURE? TO FILE STATF2~,Y~ OR CORRECTED ST.ATFA,~EIff. If any person fails to file any statement required hereby within the time prescribed hereby, or if after demand therefor made by the City License Tax Collector~ fails to file a corrected statement, the City License · Tax Collector may determine the amount of license fee due from such person from such information as he may be able to obtain and if necessary may estimate the fee required to be paid hereunder upon the basis of 'external indices 'such as dividends paid~ sales and other'~'taxes paid, or by considering other facts. In case such a determination 0 is made~ the City License Tax Collector shall give notice of the amount so assessed by serving the same personally or by depositing same in the United States Post Office in Bakersfield~ California, postage prepaid thereon, addressed to the person so assessed at his last known address. Such person may, within ten (lC) days after the mailing or serving of such notice, make application in writing to the City License Tax Collector for a hearing on the amount of the tax. If such appli- cation is not so made within the time prescribed the assessment shall become final. If such an application is filed, the City License Tax Collector must cause the matter to be set for hearing within fifteen ~15) days before a Soard consisting of the City Eanager~ the City .&uditor, the Mayor of the City, and the City ~ttorney, or the duly appointed deputy of each. Such Board shall consider all evidence produced and shall make written findings thereon. A copy of such findings shall be served upon the applicant, in the manner presq~ibed above for the service of notice of assessment. Such findings shall become final at the expiration of five (~) days from the da~'e of service~ within which time exceptions may be filed by the applicant. If file~the Board so appointed shall consider the same and make such modification as may be deemed necessary,, thereupon~ the final assess- ment shall be made. SECTION 19. .ADDITIOi.tAL PO~RS OF CITY - ~-~ '~ ~IC~SE T.~ COLLECTOR. The City License Tax Collector shall have in addition to all other powers con- ferred upon him, for good cause shown, the power to extend the time for filing any such statement for a period of not to exceed thirty (30) days, and in such case to waive any ~ penalty that would haVe other- _wise. ac~r~ed~ and with the written` approval of the cit~ M~nager and subject to the provisions of the City Charter, to compromise any claim for license fee amounting to less than One Hm~dred Dollars (~lO0.O0); an~ with the approval of the City Manager and the City .Attorney, to compromise any claim for license fee amounting to One Hundred Dollars (~100.00) or more. SECTION 20. VIOL.~TION$ ~ ~ISD~.~O~. It shall be unlawful for any person to violate any provision or to fail to comply ',~zith any of the require- ments of this Ordinance; and any person so doing shall be guilty of '~ a misdemeanor and unless provision is otherwise herein made, shall be punishable by a fine of not more than Five Hundred ($[00.00) Dollars, or by imprisonment in the County Jail for a period not to exceed, six (~) months~ or by bot~?, such fine and imprisonment. Each such person shall be guilty of a separate offense for each and every day during any portion of which any violation of any provision of this Ordinance is committed, continued, or permitted by such.~-Person and shall be punishable accordingly. SECTION 21. REI~EDIES CuL~rLATIVE. The conviction and punishment of any person for engaging in any business without first obtaining a license to conduct such business, shall not relieve such person from paying the license fee due and unpaid at the time of such conviction, nor Shall the payment of any license fee prevent a criminal prosecution for the violation of any of the provisions of this Ordinance. ,&ll remedies prescribed hereunder shall be cu~aulative and the use of one or more remedies by the City Shall not bar the use of any other remedy for the purpose of enforcing the provisions of this Ordinance. SECTION 22. VALIDITY 0i,' 0tlDIi~&I~CE. If any part of this Ordinance is for any reason held to be invalid or Unconstitutional by the decision of any court of competent jurisdiction, such decision shall not affect ' the~va-Zidity 'of the remaining parts of this 0rdinanc~, The Council of this City hereby declares that it would have adopted this Ordinance and each section~ subsection~ sentence, clause, phrase or portion 10. thereof, irrespective of the fact that any one or more sections, subsections, clauses, phrases or portions be declared invalid or unconstitutional. o~Cl~ON 23. Ei~fERGENCY ORDii'SINCE. This ordinance is hereby declared to be an emergency measure within the meaning of Section 24 of the Charter of the City of Bakersfield, State of California, and necessary to provide for the daily operation of a municipal department, and shall take effect the 1st day of November~ 19¢6. j ti. 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 the ~ day of'October, 1946~ by the following vote: City Clerk a~d Ex-OFfiCio Clerk of the'' Council of the City of Bakersfield. C ;4-"~.,~" ~day of October, 19~6. ~ of the City of Bakersfield. A t avt! of os tng r tnan es STATE OF CALIFORNIAt County of Kern ~ ss. MARIAN S. IRVIN ~ being duly sworn, deposes and says: That ~e is the duly appointed, acting and qualified Clerk of the City of Bakersfield; October 46 and that on ............................................................ ,19 ......... he posted on the Bulletin Board at the 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 ....... ..0..c..~.O...~.~.~ ................................ , 19..~...~..., which ordinance was numbered.....~.~,.~... ..... New Series, and entitled: ".AN ~GENCY ORDINANCE LICENSING THE OARRIING ON OF CERTAIN BUSINESSES CONDUCTING~ OPEBATING~ PROVIDING OR MAINTAINING PLACES OF AMUSEMENT AND ENTERTAInmENT IN THE CITY OF B~SFIELD~ AI~ PIAOVIDING PEI~aLTIES FOR THE VIOLATIO;~ ~n~REOF." ~' Subscribed and sworn to before me this /~' ' ........... /....~... ......... day of...0...C_~..O..~..~..~.. .......... 19.....~..~.. : Notary Public in and for the County ~ Kera, · ' .-' State of California. ;..; .-- ............. " My Ccmm$~$1cn ~r.P."r-~s A.~rll 16, I~.;:)