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HomeMy WebLinkAboutORD NO 877 ~'0~DINANCE' NO . 8?? N~'~ SERIES .... ,AN ORDINANCE' OF THE CITY OF BAKERSFIELD · . ... .. I%IPOSING AN EXCISE TAX ON. THE USE 'OR 0TH~_/~ · cONSUMPTION OF TANGIBLE PERSONAL PROPERTY~ I:~0VIDING ~OR 'TI'~ P.A~'I~NT .Ai~iD i COLLECTION OF SUCH T,AX~ .AND PRESCRIBING .PENALTIES FOR VI01'.ATIONS OF ~HE PROVISIONS'HEREOF, .~ . ":. · .~' BE I~ 0'FO.~!..I~D by' tho Couneil'io£ tho City of B~korSfiold o~ :po,t~r ovor tangi.blo porsonal.pr0pert¥ '~nei~ont to tho ownor~hip .. o'£ that propor'l:7.~ ~ubJoet,. howovor~-.'~'6 'eho fol'low:l, ng · '.- (a.) It 0,oos .no~" include' ~ho".~a'l'o'o£ .that property in tho ... -. ' . . · ........ ~.'...~' . . "' ovo~' ~a~blo po~sonal propose7 ~ne~ong to. owno~hsp o~7'.~f s.u~h p~op0~g7 .was pa~ehaso~ fo~ 'p~neSpal' use or ~'he"'~"~ansporta'tion or transmission· of. per.so, ns., .proper.tY., gas, · ~lectricity.," or communications .ih 'intrasta.te~ .~nterstat'e':°r'2oreign '.c0.mm~rc.e~ by public utili.ttes regul'a~.ed'by t~e Public Utili.ties Com- ..... ':'mi's~ion' of the State' Of California.' · -. -' ,-' SECTION '2, ':'' i~:IPOSITi°N AND RATE OF T.AX. (a) ;.An<excise tax ...is hereby .. .....imposed on~'t'he..use or other 'Consumpti:on. in the Ciby of. Bakersfield "of'-~t'a'ngf'ble personal prop'er't~:'~urcha'sed from any re.taile'r on. or"-'after :'.~ .., .....,::. : .... . · :..: : ' ... . .. · · '.':."th~ effective date of this or, dlnance~ for use 'or'.o't'~er consumption "'"'.' ':in said ·City, a~ the .ra~e..of .o. he.half' (i'/2) of..6ne '(1) pe~.cent· of -~.~. the ..sat~s.~.prf~e of the'.'-pro.~er'~y.!' '"i'i' '.-'' " . · ' '-. ". '~'....: .J3 ';'.'.-. · .' "' ' · ,:~j ....". (b)'.. The taxes ·imPosed b~.:.thiS' o~.d.inan.ce.:..~:re in addit'i'~n · .....'........'. D" -'. . . .- .- . · ' ~."...to' any and ati..other tamest.imp°seal' by.'any othe~: o~dinance of.' ~he ; .'.ii.:.. ".'City of BakerSfield. ".... ".'. " .. .. .. : '.. ' .'. ."- .."~ ". .. .' .". · . .. '. ," 'SECTION .3'. .'.'. ..~ .' · '-.' .: ..'USE T~AX LEVIED IN"SAME MANNER .AS STATE T.AX~' The tax' hereby. ... .... l~vie'di" except., as.. o~herwise herein provided½ is l'evied, i..~"'~he same. ~ . ..;., - .. ...~. ...'~ . .. ..'... .... "" "'m~-~. erj., "t'o- the -.same. extent an~ und'er ' the.', same. c°ndi'~ions' as. use taxes · ." ' are .~evied ~ursuant to' Part..'~' °f'~Di~i'sion.2 of the California Revenue ~ · ..'~' and'~Taxation 'C6de,' known as..t'he.."Sale's'.. Use Tax Law" .asl amended · ' ' ~ ' ' '~ ' ' ' '9 ~O ' ' ' '~ ' '" ' " J ' ' ' ' · .". .... and in.'force'.jand effect'0n.Jttne' i~. 1 · .. . SECTION '.4.'. ... · .~...... <" .- · .' '"'"t.".'?'i".'i'.:'''' ..ADOPTION'OF ST.&TE usE"T.AX L&W B~"~EFERENC~. EXCE?TIONS. ""'" ..::''' ". :' i(a ).'. ~' . .. ...'~Ati . of .the'. .. pro. Visions. .. of. 'the. . .. . .""Sales'. a. nd Use' .Tax'Law", Part. I, · .~l.vision 2".0f 'the Revenue'.~nd· T'ax~tion Code'.0f the State of California, .... ~. as a. me.n~.e~ and in force' ~nd ef'.fe'ct' On June 1, 19%o, ex. cept the. pro- · .-~ .v.i:s~ns':'there''f: pertain'~ng solely .to the "Sales-Tax"' and.' Sections '6008, · '. .v.". :.' .' ';?.':'."'. "".' " " .~.. ". · · . ..... .'~.6.0'.09, 6009.'.1',.-..6~C~..t0 620$", izic.lusiv.e',' 6206,.'.6207~ 6226, 6241 to. 6256,. '""";'; '-'~" :'"' inciusJi...~%~6s ~- '~40.3' '.' %,~.,...:~3 '- "<" "~ :,. -6-~9 ,~' ~.%~'~.-'6826, .' 7o'~2,."'7o~6',"'7o~7, 7101:, '":-' · ...7.,i02':;":7i~.','.'7i'~2'," 'an~l-,-~.l'~S,'. are hereby -ado'p~e.d.:-.and maae a partl of '....... .... . .... ........,,... .... . . .. Ordinance. as-.~...h~.ough fully set 'fo~th~'.h~rein~ and. 4.~'.-p-r0v~si6-ns " '.. '. '. . · '"." '.'~i':' '77...;., '.- · ~'-~'.,.,-.',.'-. ' ....'..... · - ~-'.': 'L"' *'...~:~, :. ~ · . .... · ~. · . . · . ... - , ·. . . · : . · . ~ .~. -. -~ . '~ . ~:...:~. ... ........,. :...... · .-.: .....,,..~..~'~..~. ~.- .... . :',. .... ....- . · '.. .' - , .. .... , · ~. .. · ...... j,~, . . ~ . "; ,...A~'.., 'J · · · · ' "k .:l ~ .-' -~,~ ' . ~. ' .' '~:' ~";~' :~::;,,,.. "~ ',' · ' . " ' . ~'~ ' -'. ' ~ '*-***.','u '~ ' ... ~ · ' ~ :.?~z'.".'" .-". . ' · ' ~ ' "~ · · ' '. -' ~' '- ' .~7, " ':~ :'~; ~ *,' ' ' - ' ..:..'.' 'i 0'~ any.-~other 'ordinance in conflict 'therewith are inappliC~ble .to ~'. ·this .ordin~.nce. and 'the tax. hereb'y.i~pos'ed! provided that'.i'the term · " "sales "pri~e" ..shall not include the ambunt of any' California State sales tax or us.e.'tax, and that .the "word ".s.torag.e" sh~ll for the "p.urp.os.es of this ordinance .be idee'm'od dele'{;ed, from 'thom proVisions ..'. '"of the CalifOrnia .ReMe~ue '4nd Taxa~i°.'n Code .ad'opted by' reference~ · : .'"' i~. b~ing"::~he.intent o'f.the Councit"i.that t'he-tax impos~d".b¥ this .. ..... .ordinance shall not apply..to' the St6.rage o'£ tangibl~ personal property. . (b). ',~1i' of the~'.pr~Vis'ion~' .o.f.. the '"sales 'and Use .Tax Law" " 'hereby-'iadopted..p...ro..vio:in~ for the 'performanCe of official" ae~ion on .... .the part.· Of th~' st'at'~ Bo.mr..al' 6'f 'Equal.izat'~gn.~: ~hail be.. '~erformed" ~y. -. · 'the City .Trea.sure~ 'of" the cit.. ,o.f. BakerSfield. :. ..':' the~ s-t.a~e 'of. Callfornia-.when~ve~ the 'stage: is. referred' to ih said ... ... ' (d)., The."CitY· AttOrney.~: o'f Bakersfield shall be deemed · sub- St'itUted' f0r..the .Att..orney .·General..' whene?er ' the .Attorney. Gene~ai. is ' ~ i' is~'ate cont'roller .and Sta~'e.'.Bo~rd"of'"Cont~ol whene~e~ 'the .sta~e con2 't~6ile.r or '.'St~{e.-.Board.'of, i. Co'ntr'0t .are.'ref.~rred to' in said' ,,Sales' and ... . .(f) 'The .coUnty 'of 2(~rn Sha'li' be deemed substituted fo.r the · . 'C.ount.~' of. 'sacramento whenever' '...bhe"c~ounty.''of Sacramento' is 'referred to .".'..'-.' ': . "' (~)' 'The..' 'Manager b.e deemed substituted .for the G°~'rnor whenever 'the ..Governor 'is referre~, to in said provisions.. Sha!i...administer and.'enforce .the provisions 0f' this·ordinance andy with' · the. appro.val d'f .t'h'e city .AttorneY, shall Sres~ribe, adopt and enforce ..." reaso.na.'bte rule~ ~ndl r"egUiations:.for the purpose· of admi:fiistering and' .. 'enf°rcing':.'this':~d'inan~'~'.' 'S'~.c~ rules.and'regulations .~may, among other. · things'~ .reqUire:i"eaC~i..retail'er· 6o keep 'Such .records.i. receipts,, i~%oices '"'-"':and. other pertinent papers in a manner therei~ Ret: ~orth' as the city Tr~sttrer may 'deem necessary 'for the purposeS( of admirLi-.s'tering ".and · .. efifo~-'~ing th~± ordinance · ':' S'. . ' · · .. :" ." "· ... (b).'.: !~smuch'.'as this o~d'inance 'is. p~tterned after the' "Use Tax" .p~vlsi'°'Hs'..6f .the Revenue and.:'Taza'tlon Co~e o.f..the State· of % '! ';" Calilfornia, and the State Board 'of"E~ua~iza~,io.n'has made:various rules · ...:.. · and. ~e.~:at~ons Pertaining ~"the..interp~tation, administrati.on and '' enforceme~t'.o£ .'such' Pr'6v'i~i°'..n~. 'o.f.:'th'e: '-Re~enu~..'and. Taxation code, i.t "mar .be '.'r.eas~hablY'" ~ B'~ko u~ea tha~"'tfie.:c'ity of..; rsfield :will: :'be' c'on- · :'fronted '"~ith ~any'.bf th:e' pr6blemS..: dealt', with. in the"S't~te ::r'ules" ~nd ' 'regulation~.,-':eaeh..such'.::rule- and .~eg~l.at'~on~..insofar 'as applicable, · ' · ..... ' ' · '" ' "."'..' .'. '.,.;" :.. '".", ' ....".:: :'. :' i':'.. ".' .' · .-.'" ' "" "Shatl:~: ~pply 'i'n..;...:~h~..:':i. nter. preta..ti~n Of this Ordinance :until' specifically ... :. abandoned ',by.":..ru!e.'~:.: and"...regu.latio..n~ a'dopted by the"'city' TreasUrer pur- " suant' to t~:."~U~o'~:i~y.'..Of'.::this.'or~ina~c'e,: . ". -..... ".' -. · .' '.".~.-... · .... .. · . ? .'SEC. T;~ON'.'6.' '.. "'. ':'.. ..:~ ". '.': INTERPRET.,ATION.· "The inclusion 'of any clauSe~ por'tion or part ..'0f.:the'":"'Sal'e'S)~and' :u~e ..Tax LaW,': 'Par~ 1, Division 2' 0f. ~he Revenue ':TaxatiO.~' co~e'..'.of...~he.sta.te of california', verbatim in.t~is"°~dinance .- .:". -. shall· nd't '.in '~r '6f i.:~eif "be deemed· ~o. eXclude any" of ..the' remaini~ '"' .:" '.. ~rovisions .'of" ~'.a. id ."Sales' and ..use 'Tax La.w" that .are made a. part hereof .. '.1. . . ... . '.:' ...'.';. ." ..... . ..- '... . ~ . .... ~', :'ro'~,,~ ,,~:. "." · '"' '" " ..... ' . . .... ~^~. o~,,.- '. : . . · ....".' .: . . -. '". · :" "' SEC~-~u~'.'-'!. · . ..... .:. ;' ... . .... ...;'.... .'. ,. .... · '. ... ".'"'. ""' '.DUTY .TO "COLLECt' T~X. "'.'(a}-. :.E~ery 'retailer.. S~il.ing tangible ".., :'perso .n~! prope'rt~., fo~ 'us'.e:'.or o~hor- Consu~..ptiOn in' the. ci..ty of .Bakers- .... ':'-' ~~~~h- ..~.~.~'i~.e~'-~:~:~nga-Es~'.!Tn'./b~ness--i'fi'-;'~c'h~:-~-oT-Bak~rs''- '-' :.. ' f.~.id, iWhe~he~'' Safd' B~si'ness. is' c0~lucted' at or by~ means:'o'f .a 'place · . ..: · :~. ..." . '.' . ..'.'.''.: ... .... .. 'b$'.b~siness located in. Said City,.by agents,.canvassers or solicitors · .'..'..op.'e~at~ng in.. 'said. City, or.by ..... et'her means,"shall register'with the Cit'y'Treasurer and give .the'location.o.f'~i~ plage 6r P'la~es of busi- :'ne~s in th'~ '~.ity.. of Bakersfield a~d/or ithe names ~nd'. 'addresses of · ... ~uch agents~-'canvassers or soliCitOrs Operating in'the'.C~y of Bakers~ fiel'~','together'with such O~he~' info~mati0n.regarding"hi~.'business "a~Vities in the. City of."B~kers'field"~s the City Treasurer .may..require, .... .and"'at ~he time'.'0f'sUch..r'~gistra~'£on'ish~l make'.apPlication., to the 'C'i~y 'Tr. easure~i.i for authori.z~ti~n:' '~0"'.c0iiect.. ~he .'.tax. hereBY., impo'sod, Any reta£1er'not, doing: business in the-City of"Bakersfield as pro~d'ed ..above"maY'.regiSter and' apply to"the city Treasure~if°r authorizatiOn to c6~lect'.th~"tax herebY'imposed. 'UpOn receipt of any: application i~;:"such form as requi~d' 'by' him,. th~ 0ity Treaslur~r., .in' the case of · a.retailer main~a~ning, a. place of. busine'ss..in the'City, shall issue a per~-~[a..rd':'in, the case of a retaile~' not maintaining a'.plaee of. business in'~he city, may 'issue a.'p'ermi't, authorizing the applicant .toi'..'m~e.~.such..collecti0n.s a~'forwar~ .~he. same to .the City Treasurer . as he?einafter provide.d..'.~.'ovide~,.. ~owever,. t~hat ~ny retailer.., who Obt'ains or has obtainod a.Permit pursuant to the'provisions of Ordi- · nance' .No,' '716 New Serie.~.......of the.. City' of Bakersfield .as amended, . shall " nOt'be required to register 'and.make~'application for authorization '.' 'to. Collect the'.'tax'hereby imposed, but.:.s~all be. author, izod and required to 'col!~'~' s~id..tax and' forward the same to the Cit~ Treasurer.by · '. ~i~'%.ue..of:....- the.........issUance .°f"Said. Permit....-. '.;'.. .."' · " ;i-.:.,' (b) A.~er'mit:'is' ~o.t assignable.and :is .~aiid'..on~y"£0~ the .. 'per~oni' firm.'or corporati~n'in'whose'name i~ is'issued and for the · . iOcat~0'~ designated. ~he~ei~.. A'"..'change'~f l~cation may be endorsed .. on. the'permit by the;C~ty TreAsu~e'r.'. .. "' ' ' 'L,~.' 'r ' ' · ' ' '~'' " Li ' ' · . .... ...... . . .... - ..... ~ .......__.~~.~....._ ....... ..__.~. ~: ..... ...'--.o~. : .__~ .. '..' PERSONS LIABEE TO TAX.. Every person :asing or .othe'~wise "~'" "' ': '' ':' " ~e .. ..... · ...consumihg in t'his Cit. y.'tang.i, ble. personal p.~'operty.purchased from " a retail~r'~· .is liabtei'i.".f0r' the ta'x'L'ih~r, eby' imposed';'.p~ov'ided, however, ~ha..t.:..ho...tax .shail be due hereunder.'.~.'~, the i:tax impo.?'ed by" Ordinance '"~" ... N0'~i'""?i6 New Series a..s LJ'~..~d~'i'' o.~'.' the'.Clty of Bak, r's'~ield, 'has been · .~.,·'~·....... · . . ·../..,' ... ..~· ..'.. ..'....'. /:'" ......paid on the" sale".of :~uch proper.t¥.,' .. The liability 'of such.'p.orson / ,. "." is not exting.uishba"until' th~' ~ax.'has been.paid, gO-the City of .. .. · . Ba~er. sfield" except that .a.'.receipt:from a. retailer autho~i~.ed· pursuant · .._,."/..t°-":S-~t'~0n ? h0reof, to. collect'~the, tax'~..'giVen to. the p~'¢haser pur- j..'.....' .2 · ~- '.' :";~ua~t to Sect~0n 9 'hereof.~ ..is'~.~uff~'~ient to rel.ieve the pu~ch~ser . ..~'~;..~"." . -. from further.-li~biiity for the ta~:'to...~hich.th~.'.receipt'. '~fers,. In ".' all' ~a'ses...i'~ which the tax is.. not.".cOll'0"ctod by .the retailer aS :.herein "".. 'provided, .the Pe~son up..&n:.wh0m:..su~h tax '.is imposed .shall pay the . · L.'J" .". "" ~' ' .or · ' ""' '.-." .S/am'~'....t'~. ~:h~i' C:I.~? Tre~Sarer,/his authori~'e'd .age.n..~o. · · '%' ' '"'" ." SECTION j." ~ J. . i_.~.-:T~---= ' . .. .. . .. . · :.' ..... , :..COLLECTION OF TAX'~ RETAILER. .Every retailer who.. is autho',~iZ~i":by this ordinance 'or by the City;Treasurer to .'C'.01!~ct..the. · .. tax-i~mpp, se'd"by "this ordinance an.d. wh0.. makes sales of'.tangible personal · ,."' :"i iP.r.'0per'~ for 'use .o....r.10ther. consUm~tio, n in..'this'.City ~.. net......~'xemp~ed'... "."...' ~.flder. the pr'04i.S..'i0n, s of t~is:?-~di.n, ance,. Sha~'i'....collect' the'~:taX', from '' · · ' ': ~" 'l · .. th~ p~r:cha.ser' a~'.the time'.of making it'he'.sale~, o'r~ if ~he..use .or. Other cons~p%ion :'Of': the 'tan~ibi'e' Der~on.al. Pr0~er. ty"i.$ not ·'then. .taxable ..... ' ':hereunder, at the'ti~e' the use or~: o~h~r consumption becomes taxable. Upon c~ilec.ting the tax, ~he '~etai-te~,, on.demand, ~hail gi?e...to the pu.rch~er a ·receipt there'foi;, in ~he manner and form proscribed by . .the."e i y Treasaror...g ie tax so 'e'Ollecg.d-b7 re%a:i.'ler ,~h~d.'l be. " hel~;-l.n'trust .b~r. h'im"for, the '¢it.7 ar~ sha'~'~ b~ pa~d.'.to the. cit'¥..'b¥ the' retail~ in..the manner and a.t" 'th~ 't'imes eis'ewher'e, prOvided ~n ' · ...... : ........ ' · -" '.. .... ~ · .',:i--.' " '.. .... '~.' ... ' ?'.'' .-' .:~ ...~.' , ~...,~ ~j.. .... .... ?.'--_-. ..... ~.',... .....: ...... -- · ." "' SECTION.'iO. ._ ]J.:.''~'"": - : .?.. .. . . · .... .. ''. · ..... ".: · i'~SEPARATE DISPLAY OF'~'TiAX' OM: LIST. OR 'oTHER PRICE','- The tax · ~ ~.~ "' ,..-. -:e "..: ' · : .' . - .... ... "So"c.o!lecte.d"..by '.~i'e '?~.t.ai!er from the purch~S.e.h Shall be disp..layed ""~ "separat~'i"Y"f~0m th~ list pric'e~ the.price .advertised .in the premises~ the marked price' cf.'other pr. ic~' 6n-.~He...sales' check "or"o'ther'.pro°f ' :":~ PERSONAL PR'0PERTY TO V~H~CH~'TAX' i~PPL'IES'. Except as'oth~r~ise · .' ·".sPecifically exempted~':-th~:'t~x.':.h'e're~y .impoSed applies to. all tangible '"'" ": ".personal. prop'~r'ty.'lo'Cated"' in t. hi'~ i"City', and. purchased from a retailer ~." .'. 6n or..a.fter the 'effe~.t-i~ 'da~e'' of. 'this".ordinance;:..prOvided, however, .. that' i'f'.'t'h~ ret'ai'ie'r'"..ih' goOd 'faith t~kes f~om the purchaser !a certi- .' fie&to that. the. propertY. Was not purchased for ~se or COnsumption in 'this City and hh'~ not b~.en'nor' will be 'so'used or '~onsumed, 'he shall · lbo r.eiteved of liability ~'icollect "a~ pay the 'tax.' The ·certificate · "jShati......'be'. ~igned. by. and bear~'the n~me of"the purchaser' ·shall 'indicate ..... · the' address of the 'purchaser and th~'.'.plac'e where such tangi~ie personal ." propertY'will :.be Used °'r C~nsumed',' the date of 'purchase, 'and shall be " substantially in' such fo~m as'..".the'.~ity :Treasurer may 'prescribe '.'. ". ..'. EXEMPTIONs. In"addi'tion.to"th0se eXemptions contafned in ~ 'Par~L.'~'."'~:~"Di~isi0n: 2.'"'0£' the' Ca'l'iforn~a Revenue and T'axation Code which · are inc~rpora~ed'.into, this ordina'nce by ~eference,.~there shall be · . . 'ex'cluded from. ~he ·'computation.· ~f.' the tax gH~. Sales ·price '~f:" .. · ...i agency, dep~r~ment, politic·al, sUbdiv'~sio'n', district .or '.mUnicipal.'" ti thor o.f; ' ' : ' · · i..' " · (b)"' Pur~'~ases Of.tangible personal, proper'~y to be used in 'connecti'on with.'the'erect, ion,' Construction, repair, or'.alteration of · ei.~h'er .'public works Or... buildings belonging.'.to 'or being .cons...t~ucted .. · ".'."bY'or on behalf of or' for the use'of the .U. nited'..States-GOvernment,.· ...the'."St'ate of Cal, if'6'gni'a or .any agency~ 'de'partment~ pol~tica1 sub- · './ '/.. i divis~°n, district or public or .m~icipatlcorpora{ion of tee States ':~·~-~ '(c) Pur'chas.e~. :Of motor .'~ehicl~ ~fuel, the' distribUtiOn'of . .. Which· i'n the state.· 'of.. California'.'is subject to ~he~ tax impose~ by " part'"'2· .of 'DivisiOn"2' of the'.Re~enue i:and Taxation :Code of 'the St'a~e ~ "')oi£' Califorrt{~ '.except that"'uS'ers .o'f 'motor veh'~cle' fuel 'On wh±ch 'the · '~.Otor .veh:l.¢'l'~. fuel tax -iS. 'refund. Od .'shal5 'lie 1 ia. bio for. the.. tax imposed. ........ :.:. 'ii, is :" " : .. ordinance 'at t'he. .time'. ~nd.". in-. the.' ~anner herein' p~ovided~:~,.--' .:..... (d) PurC'h~'~'es'made pursuant" to' contra~ts':aCtualiY executed ".. in good' faith 'p~'ior to the""..~.~fective'date 'of this o~'dinance.. · '"' '~"'~' (~.)'.. :Purcha'Ses' o:f"pr0p'e~.tY..'uP0R"~h~ch a .sal. es. tak,., purchase -.tax,:~'usi~. 'tax, .pOrchase::::a~.d' ~se' .taX,"'or any of them, .h~s. been legally .. impo.seal"by an~..p'Aid oh..).the' same..transac'ti$'n. to anYi.~it¥ .of....the"State " :" f ' '"' ' ' .' i'~ '.. ' ' ... ' " ' · i'( ''J.:' '"'.).DUE .DATE OF. T,AES'..: Taxes i.mpased by. this .. ordi.nance are. due and-"pa-y.a~le to ":the cig~"'T:reasurer ."~n. or b~fore the-last daY' of' ~he · .~ %_-. 'mon.t~ .-.n.~e:xt" suc~eeaing, each..quarterly. ~erioa; T. he 2irst....quar.terl~ . · .' ':". .payment":' sh..a, il 'be. due and' pay'able U~d'er "~is '~r'd'inan~e 'on' or before " .'. "".'-~ne..'i'~s.~'L'da~.:bf' :October', i9%o.. The ~ity Tr. easurer. may:'-require returns '.ans.:paYment' .of'the' amount' of"'.taxes .for' quarterly' ~eriod's o.~h~r' than · '.- . .~ .'~ ..'j.j. .~ '.. ' . ' . · .... ~ .... ' .. , ." . . · .. ~al"~da'rii'.~ia'~'ters' depe~siifig' iUp0~..the .principal place o~"Or the nature °f".the'.:'~usines~ of. the S~lter Or. retailer or. may 'require .returns · ..~ ... '........ . .. j ~ .~. . . . · .. a.nd.'.:p.a.¥ment of..'the amount' of 'taxes' .f.or'.other' than quarte~ly:'..Pe~iods. "'"sE .: "' ' ' · '.: .... · · .' .'"'"':'-' . .........'...: .. cTiO i .. "' .... : ...... ':RETURNS.. Retur.'ns.:shail be' made On forms prescribed by the · . . .',. . .... . .... . .'j .. '. .: '~' '".city Tr'eaSur'er,'.'..~.Each re~urn"filed".by'i.a ret~iier, shall show 'the total ii'. sale' P.'~i..ce..o.f' t'he': property sol'd:..b~, hi'm .during '.the"repor,ting period' ..,:.......(3._.Jin: respe'6t of which he' co'lleCt'ed"'the tax'hereb~ imposed". Each return '" · ' '~'" '" '~" '": '; ." .':. "J ... Y:f~:,LTz.".'.L'j'_L- .... ~f~..:~.-fL...~ .,..~ '. ,.. .'. .. ..... r~----'r~-~ ..... · ..... =- ......... --~-' :--- ~ .... · .: ....' f~ie~',b~..a purchaSer' shall sh6w the t.otal sale' price of the property '... '.. ' ' ' . ..' '.? ..' · ..' ..... .L" ...' ..'. .~"'. .' .' . .. . . . ..- · " .D~r~hased ':b~:: him.-: d~ring'.:.t'~e...~'epb.rting Period, .in respect of which a · . · ~ : ... "..~2. .~.~ ..... "i'.'-ta~ is due under'-' this &r~nce '~All returns shall also sh°w · ..'. ..".':.... .. .;:.. . · . ' ... ' . .''" .i' 'Amount of the'.';taxeS'.; for the .period' 'cov:~red .'by. the return :'and 'such. · other 'informati. on.. as the .CitY'. Tre'~surer':d~ems ~ecessar. y 'to the " ...'." ~. prop'~r."'a~inis't~atio~ of' this ordinance, '. .. .. .?.;. SE¢~TON.']-~' '. .. · .. . [:".. . . · " ~ 'I~sio.~S".,~}~. I~N..~I.~So!. .'(.a). ~he'C'i~:7.':' ~ro~ure~"for good · '¢~u~.e ma7 exgond:. 'fO~ 'no~ moro gha~ "~h~7 -()O'~.'flaTs ~' tho -.. therefor ..'is ~lled.with..: the City Treas~er p'riCr to the. ~elinquency · . ~a~e..... ..... .. : :. .. .- ~" ~' '"'(b) All. taxes Payable he~eu~er shall b~ deemed del.~nquent .'-"",'. the.Rev~'nu~ a~ Taxatio~.C~de' here~y adopte~ by re~ereh~e'~ for which '"; ' ._..a .dif'fereht. pe~lty is. ~r6v~ed, .w~enever a~ tax required: ' to be · paIfl bT'J~s Or~inane'~'. ~S not pa~ on or bofO~ ~ho ~a~o on which . . .~'.,.'..': ori~i~l. ~'ax. ., ' .... ... .. '"' s~c~oh' i6,.' .... · ' . L. ' ' '~. ' ' I " ' " '?' .. SC~D~ES. FOR'.'RA~NT'. OF ~.~. The .Councll'~ by. resolution, :" :"'" ~ .. i ' '.~ ..' · s~l.:."adopt r~os prescribing meth6ds and .sched~~ for 't~o:col- . ._.::.'. ' ~" -, -~. '...~.~ '..' :-,'..' · .." . .., ...... ... · '.. ~ i .... '. ' ~:::.x-'~;..~_.: .................. ~._7'" . ....... .... · . .loeg~On.an~-..paymen~ 'of ~'ho .ga~, gueh schedules Shall be. so ~....-~..:-a~ ~o ~a'et~5.~'~' .eoll:oe'~5On. of,.. t~5~' ~tax' a~ gho.. sam~'. ~me.~ha~' ~h~ . ~- . .. .'.~. .....~ ..' ... .. '... · ..... . ..: .. '...... · . .... ... .. .. .. .-..'"[" '..: "' "' '. suIT FOR..'T][X, ~11 'taxes hereby levied s~all be paTable to ...~:: .~:."' '"th~ .TreaS'Urer... and any'civil' :suit. for the colleotion'thereof...., may .. ...'"'.'.'be: 'fi!ed"'.~'n:.'a"ny.court o£ .comPe.tent 'juriSdict~6n in .the State of'" "'., 'california;i".ah~.i. the. City .Attorney of s~i~.:Ci'tY shall ~rosecute' the ...:'.'....-a'ction.- '':'. .. -.:~.... ".L.....-.: .... . ... .. ... :".'[.'.' :... · -.. ..... .. .. accept a Stat~..of :California Resale Cer.t-'i.f~cate 'as evidence that any ~ 'sale.'i's'..not. 'a lo f~.r.'.. ..'uSe" or con.~ttmp io'n'in the' C y of ersfield, · .o.~.':'he'.,ma-Y..~ih'h~s dis~lon.,r-e.quir.e an a~fidavit fro~ the selier' set- · ' ting'.~°rth'' such 'information'~e'~pe~"ing .':suc'h sale.as he. deems necessary '.." '~o d:ete'rmine :the nature Of sUch'.sale.· .'- ... · · ""' ""' '" ' ' SECT I0 N 1 ~.'.. " ' ' · . .." · 'DISPOSITION OF' PRO,CEEDS....All' mo'nies collected un~r- and ..-... Pursuant' t°. the ·proviSions· ~'.this.;~rdina.nce shall be de~.osited a. nd · ... paid., into ...th'.~' General Fund..of ... the' Cit'y' of'i Bakersfield. .. ~. .....~.....~...~' ...: .'. . ....' .. ..... ... -'. .. :" ' ".' -..':[i'." ' .. ... .. .. .'SECT'ION. -... .. '20.,.. .. ..- .. · .. · '-' ..'.i":'" .. "..DiWOLGIN'G OF INFORNAT'IO~' FORBIDbEN. No' officer'or employee .-.. o.f' the 'City' o.f Bakersfield having...an.'.admini's~rativ'e dutY.' under"this · ;'"ordinance. Sha. ll make knova~ in.any manner .whatever: the bu'siness .affairs, :" .Op~a'tiO'ns, 6r information'.ob.~ai~e'd .by an investig~.~i°n of-recOrds ':'~."'i'and equipment, of argr retailer..or'.'any o~cher.'person.'visited.', or-examined. .:. in th'e::di~Charg.e .of. ... official dut?~''°r ~he"amount .or'sOurce'. .~ of income, · "' pro'fi~'s' 'lo'sees expenditures or' a .' a.rticular thor'eof.,. -_~ _set'f°r~h '-;.Or .disclosed, fin.any..return,, or.. permit anY-r'~turn, or ,..copy. thereof or '' ' any..book c.~n~a'ihing ~'ny"&~st~act Or, particulars ".thereof. to."be seen . ... jurisdiction,.. · Suc~' decision. shall not · affect the val~id!ty'~Of the ... 'remaiB. ir~g p~rgio'ng 6f:'this 'or.dinance The Council of. this 'Ci'ty hereb~ '" de'ciares:.th~.'~'."i't" Woad.have 'adoPted :~his ordi~nce a~'each.:section, .subsecti0n'~' sentence, Claus.,, .~hr~se~. or' :por~i6n %hereo'.f, irrespective . .ofL.~'e fact that a~...o:ne or. more.'.sectl0ns,, s. ubsections'~ 'sentences,. .-. ....... . .... ...'...... . .: .. : -. . . '. . ...;.. .. .. . .... '.'-. ~ . . :' . ,' ..,. 2 .... , · , " , . . · . . ' · .~ . ...; ... .. '~:...'j(.'~. ..... ;' ...' .. ~. .. · .'~/.:.. : . .'... '" ' '" · ""--'---"--~'":~o'~;-'- --- ..... :., . : .. . ': .}.. · .. . · ......'..~,'.." :.' '... . ..~' .. ''' ~ · . lq~O by .. ~.. ..... · i l', ', ----, -- the vote'~ .. ~o~ow~n~.... .... . ...~ .. ... . :Ayes .,'"shU 'ev."Si ~ ~ " " ' : ~oss, Kushn ~'1 n~' · "' -. ..... .. ~.. . ~.,..:. ..o .... ~ ~sn o~1o~ ... . . ': es: Ca~nakis, lodk ".. . . .:'".- ..~. MoPe . .. · :.. A'~senbl: None '"'=~"' ' '?'' '"':"' " ' ' · .... ' . ,.. '.~ ...:'..j' .~ .. ....... · '. · . :' · "~' ' M~I&N S'. IRVIN .. '." "'~. 'City C~.erk and Ex-officio '.Clerk· of the ..... ". Cou~l 'of '~he City of 'Bakersfigld .... ' "'" r .... """ B~.~- -~--~ ~ ~ ....'.'..~mo~ .~h~'~-~,eh ~ ',f' ~o. ~ : ~'o~o... · ~ -~ · · ..~.- ., .'~. . '· . . . '. . ~ ~7 ~ "~ ;-~.[~ ' ~ . · ...... . · . .... . . .~ J · . · ;:. .... ~4 '~ · . · . - ~ . .. ,. . . .. · . . , ~ .~ ~[.~. · . . ; ''":....~.'M~YOR.of the. Cit~ of~~f~e~ '...::; -- ~,~-'. ;[:,:- '. . · '.-..:~ ....'-. .., ...... .~ :.:".... '..:... :' ...... x. · .-. . .'~'...~ ~:~.:~,,;. · · ~....' ',;... :.~.-...... ~.....:.:' ~...?~.:-:...... ~_,: ~... ...... ..:.~. :'..."::.,... ~'.... ~...X~'~ .... .... :.~.'...~.... :~i:.'...'. x .. · . .'. .".'.'~......' ' · ' ' . . . ... '... .~...' · .., '"... . .~.4.'. ~G ' . ~.. · -. . ' . .~ .~ . ~... -. .-. or ~eXam.ined By .any person. Hanover, the COuncil may,' by rssolution~ .'..o authorize .e~t'mirm'tion o'£ ;the rot~ns by. Federal °r state. '~ffiCers or ' .:.employees or'.'.~y. ~he'tax off~cer:s' b~ this or"any ot.g~ city if. a" · .'....r~eeipr.ogal arr'~ement exists...su'C'cess°rs'' receivers,, trustees ~ ": . ' executOrS.-,, admini's.trators, asslg.ne~L,...~a~' ~UarantorS,~i.f ,~.i~ec'tly ·" ' in~or~s.t~,~..~a.7, be given' ~nfo~magiog ~a's' to the items-.i~clUded in the "meas~e and '.~m;un~s .of a~. u~aid..'.~.aX.: 0~- amo~ts' 'o~.'ta~. r'e~red':"t°' · 'Jb~:~ co.l[ected', interest..~.nd. 'pe~lt'~.~s"g...::" .. .?'". ' .' : ..~'.."~". ." ....''..' ........'. :'..' ... .' '...'....:.:. · .... . .'.' . .. . to. ~fOat' 'Or' '~Og0 of" 'amOUfi~ '~aO and · ..~. ~.. to bo p'a~.: he o~0~',. ~ '.'" .:~...' '"".:"~. :~'"'..'.':" ". -.:. .. :'" ....... 8~ION'.-22, ". .. .~ . ..'....~ .... '..... :...".' ...' . . : . .'' ...,.: .... : . .... . .... , .. .~..~. .".'..'.'. .;.'..... · . ... . ': ;......... ~.. ...~. .' · i · · '. .: ., ... 2;.. '~0N 23 '.. · ' '. S~C~ · '.. ... ... · ,~[ .'~.' .[ . '. ~ · '. . "o~:~nan~,:'. S.h~ll be. gailY7' of..'a: m~om0'ano~ ~. an~-up0h, e0nv~egion" ..... .. ' .. . j. '.. .. ·. . . : - ~'. .: . ..::'.... ' . .~. ~'.....~, ...- .'..~..: .. - .... . ... '.. .. · K~.'f°r'a '.po~oa of 'no.~ mo~o .gna ~x..'(6).months o~. b7 ~gh ~a : o g~ ' ~ .. - " · · "2~, . .........."...-':'..'".'.'..~'..~" v.~~7:.' ~f.'~ ~0'n".'~*e~;~, "S~S?.?~.?~a~o'.:_~. :.... · · .. :':..:....::..:. ' '".... ...... ......" .... ::"'"' "~ ~ .' 11. of r nan es STATE OF CALIFORNIA / County of Kern~ ss. Nildred Salzer 31~,'~ffr.~L~:l~q~(tiir~ belng duly sworn, deposes and says: Deputy That she ;s the duly appointed, acting and qualified/City Clerk'of the City of Bakersfield; and that on ........ ~T~tz3~...~O. ................................................................. 19..5.0. she 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 ........... ~.~...~..e.....~ ................................................................. 19.~..0..., which ordinance was numbered ....... 8..'7.~ ............. New Series, and entlfled: AN ORDINANCE OF THE CITY OF BAKERSFIELD INPOSING AN EXCISE TAX ON T~ USE OR OTHER CONSUNPTION OF TANGIBLE PERSONAL PROPERTY, PROVIDING FOR THE PAYNENT AND COLLECTION OF SUCH TAX, AND PRESCRIBING PENALTIES FOR VIOLATIONS OF THE PROVISIONS HEREOF. · ~' ~ sU~)~cHb~d end sworn fo before me this .' ( ~.~.,- _~ · :." ..~,~Q~. ,~.day of .............. ,..T~ne....x~ ........... 1 9.~.O.., '"