HomeMy WebLinkAboutORD NO 1108 OI~ANCE NOo 1108 NEW SEI~IF_.~
AN ORDNANCE 'OF T~ C~ OF ~SF~D, ~POS~G A
CI~ ~A~S ~ .USE TAX~ PROV~G FOR T~ P~FO~CE
~ T~ STATE B0~ ~ ~UALiZATXON 0F A~ F~CTI0~S
~C~T ~ T~.ADM~IS~TION, 0P~T~0N A~ COL~CTXON
OF ~ SA~3 ~ U~E T~ ~~ ~P0S~$ SUSP~G T~
~OVISIONS OF OaD~C~ NOS. 716~ ~ SEa~ A~'
D~ SUOH T~E AS THIS O~D~ANOE IS 'OF~TI~ ~D
PROVinG P~ALTIES FO~ VIO~TIONS T~EOF.
BE IT ORDAINED by the Council of the City of Bakersfield,
as follows ~'
SEOTION 1~.
SHORT .TITLEo This ordinance 'shall be known as the Unifox~n
Loeal Sales 'and Use Ta~ Ordinance of the City of Bakersfield'.
SECTION 2,
PURPOSE, The City Council of the Ci~ of Bakersfield hereby
declares that '~his ordinance is adopted 'to achieve the follc~'ing, 'among
other, pu~poges, and directs that '~he provisions hereof be inte~p~eted
in orde~ to 'accomplish those pu~poses~
(a) T° adopt a sales and use tax ordinance which complies
with the ~eqUi~ements _-nd limitations contained in Pamt 1'o5 of Divi'
sion 2 Of th~ R~venue s~nd Taxation Code Of ~he S~a~e of Calif~rnim;
(b) To adop~ a sales and use tax ordinance which incor~.~-
ora~es provisions identical to ~hose of the Sales and Use Tax Law
of the S~ate of California insofam as ~hos'e provisions are not incon-
sisSent with ~he requirements and l~-mitat~°ns Contained in Pat'S 1o5
of Division 2 of' '~he 'said Revenue and Taxation Code;
(C) TO adopt a sales and us~ tak Ordinance which imposes
9O
a ~/~ (!~} ~=n~ '' · tax and provides a memsU~e
........ 'hh~refo-~-tha~"c:an' b~ administered .sn~ c01I~c~ed by the state Bosmd
of EqualizatiOn 'in a manner that adapSs itself as fully as practi,lJal
2o~ and requiFes ~he l~as~ possible dev~_a~[on fr=m, the existing
statutory and administ.~ative procedures fol!o~ed by the Sta~e'
~f Equaliza$ion in administe~_ng and Collecting the California
Sales and use Taxes;
(d) To adopt a sales and use ~ax ordinance which can be
administered in a manner that will, to the degree possible consistent
with ~he px'ovisions of Pa~t 1o5 of Division 2 of She said Revenue and
Taxation Co, de, mir.:~-m~-ze the cost of col!ec~im4~ city sales and use.
taxes and aS khe same ~e minimize the burden Of record keeping upon
persons subject to taxation under the provisions of this ordinance;
{e) To adopt, a sales and use tax ordinance which can be
administered in a mannex, Shat will exclude the receipts of particular
sales from the measure of the sales tax imposed by this 0i~y which
have been included in the measure of the sales tax -~,posed by any
o~her city and count'y~ county othex- than ~e county in which tb~s city
is located~ ox, ei~y in 2his Sta~e, and avoid imposing a use tax on
the s$o~'age, use ox- o~her consumption of tangible personal property in
~his City When ~he gross receipts from She sale of~ ox, the use
that px'opePt~' has been subject t-o a sales ox' use tax by any other
city and count'y, county other than ~e county in which this city is
located, ox. city in ~his Sta%e, pursuanS. So a sales and use tax o~dinance
enacted under the p~,ovm~ions of Part 1.5. of Division 2 of the said
Revenue and Taxation Code.
SECTION 3.
OPERATIVE DATE° 00NTRACT WITH STATE. This ox'dinance shall
become operative on ~anuavy 1, 19~7__ , and px'ior thex'eto this
City shall contract with the State Board of Equalization to perfox~n
all functions incident to the administx'a~ion and operation of this
sales and use tax ordinance~ provided, that if this City shall not
have con~actied with ~he said State Board of Equalization, as above
set fox'Sh~ prio~ to : ~au. uax~..l~ !.757 . ., this o~dinance shall not
.......... ~e_ .°.Pe~a.$iVe until the first day of the fix'st calenda=' q.u. arter follow=
lng the execution of such a contract by the City and by the State
Board. of Equalization, provided furthex' ~hat this ox'dtnance shall no~
bec~ne opsx'attve prior to the operative date of the Unifo~n Local
Sales and Use Tax O~dinance of the County of Kern.
SECTION 4.
SAL~.S TAX° (a) (1) For the privilege of selling ta~4~lble
personal property at' ~etail a t~ Is hereby ~posed upon all ~etailers
in ~he ci~ at; ~he rate of 90 ~00 ~ ~e (1)
percent of the gross receipts of" ~he ~e~aile~ f~ ~e sale of all
t~ible pe~s~)nal proper~y sold a~ retail in ~he Ci~ of B~ersfield
on .~d ~te~ ~ opera~ive da~e of t~s o~d~nce.
(2) ~or ~he p~oses of ~s o~d~ce, all ~etail sales
shall be p~es~ed to ~ve been c~s~a~ed a~ ~e pla~e of b~inesS
of ~e ~etaileP ~ess the ~ible pe~s0~l p~ope~ sold is delive~ed
~ ~e re,ailed' o~ ~s ~en~ ~O ~ ou~-of-s~a~e desertion o~ ~o a
~n o~ie~ fo~ dellVe~ ~o ~ out-ofo~a~e des~i~i~ Deliver.
~ges'shall be Xncluded ~ She ~oss ~ecelp~s by which ~he ~ is
meas~ed~, reg~n-dless of ~he place to w~ch delive~ is ~de~ when such
cha~ges ~e includes in ~he measure of She Sales o~ use t~ ~posed
~ ~e S~a~e of 0alifornia. ~ She even~, a reSaile~ ~s no pe~en~
place of bushxesm in ~he S~ate of California, O~ ~s mo~e ~ one
place of business, ~he place or places at ~hich retail sales
cons~ated ~ali be as deSe~ined ~de~ ~es ~d reg~ations
scribed ~d adopted by the Bo~d of Eq~lization~
(b) .(1) Excep$ as hereinaf~e~ provided~. ~d except insof~
as ~ ~e ~oonsis~en$ wi~h the p~ovisions of P~$ 1~5 of Division
a of She Said Revere ~d T~a$ion Oode~ all of She provisions of
P~$ 1 of Division 2 of said Code~ as ~ended ~d in force ~d efZeet
on Ja~F~!, ~g~ ......... , applicable ~o sales ~es ~e he~e~
.adopted ~d ~de a p~ of ~his section as '~ho~
he~e~
(2) ~e~ever~ ~d ~o ~e ex~em~ ~a~ ~ P~ 1 of Divisi6n
..... ~'~'~' '~d~' R~v%nu$' ~d' T~&%i-~h-~ O~e" ~
~ed or refe~ed ~o as ~he ~i~. agency~ ~e Oi~ of Bakersfield
~11 be subs'~i~u~ed ~e~efo~. No~g ~ ~s subdivision ~11 be
deemed ~o req~e ~he substitution of ~ n~e of
field fo~ ~ wo~d ~S~a~e' when Sh~ ~o~d is used as p~ of ~he ~i~le
of the Stere Cont~olle~ the State T~easu~e~, the State Board of
Con. oX0 the Sta~e Bo~d o~ Eq~lizati~ o~ the ~e of ~e State
~as~, o~ of ~ Consti~u~i~ of the State of C~ifo~a; ~ s~lX
~' n~e o~ ~e Ct~ be subs$ituted fo~ t~t of the S~ate ~ ~ section
when ~ ~es~ of ~t substitution wo~d ~eq~e ac~i0n ~ be ~en
~ o~ ~ains~ ~e Ci~ or ~y agency ~e~eof~ ~a~he~ ~ by or aga~s~
~e S~a~e Bo~d ~f ~Xiza~i~o in pe~fo~ ~e f~c~ions incident
to t~ a~s~ati~ or operation of t~s o~d~ance~ ~d nei$he~
s~l ~e subs~itu~on be de~ed ~o ~ve been made ~ Shose sections,
incX~, bus not necess~ily li~ted ~o~ sections ~efd~i~ ~o the
~te=io~ be~d~ies of ~he Sta~e of C~if~'a, where $~ ~es~ of
~e substi~u~ ~d be ~o p~ovide ~ exemption f~ ~s ~ wi~
respec~ to ~e~ain ~oss receipts w~ch wo~d no~ o~e~ise be exempt
f~ ~s t~ while ~ose g~oss ~ecelp~s ~a~ subJee$ 2o t~ ~ ~he
S~a~e ~de~ ~e pv~isi~s of P~t 1 of Division 2 of ~e said Revenue
~d T~ation C~e~ n~ ~ ~pose ~s t~ ~iSh ~espec~ to certain
g~oss ~eceip~s ~ch wo~d ~ be subject ~o ~ ~ ~e 3~aSe ~de~
the s~d p~ovisions of ~ Code~ ~d~ in addition, ~e n~e of ~e
Ci~ ~1 not be substituted for ~ of ~e 5~ate in: Sections 6701~
6702 (excep$ in"~e lass sentence ~reof)~ 6711, 671~ 6737~ 6797 ~d
6828 of ~ said Revenue' ~d T~a~ion Code as adopted.
(3) ~ a seller's pern~ ~s been issued to a re~aile~
~de~ Section 6068 of She said Revenue ~d T~a$ion Code, ~ additio~l
seller's pe~it s~l no~ be requi~ed by ~eas~ of ~s secti~.
{~) ~e sh~l be exeluded f~om ~e ~oss ~eceipts by
~hieh ~ ~ is meas~ed~
{i) ~e ~omut of ~ sales o~ ~e ~ ~osed by ~e
S~a~e of Cali~o~a upon a vetaile~ or cons~e~.
(ii) Receipts ~ She sale of ~ible personal p~op=
e~ ~ w~ch a sales o~ use ~ ~s bec~e due by reas~
of ~e s~ ~sac~ion ~o ~y o~her ci~ ~d co~ty~, co~y
o~r ~ ~e co~ in w~ch ~s ci~ is located, o~ ci~
~ t~s S~ate ~de~ a sales o~ ~e ~ o~~ce enacSed by
~ ciW ~d coun~ co~ o~he~ ~ She co~ in w~ch
~s ei~ is located, ov cmty in ~s State in acc~d~ce
with'P~ 1.~ of Division 2 of the said Revenue ~d T~a~ion
Code.
(iii) Receipts from s~!es to operators of con~Qn
ea~rier audwate~borne vessels .of propert2 to be used
or consumed im the operation of Such common ca~riers
or waterborne vessels principally outside of this Ci~
SECTION %o
USE TAX. (a) An excise tax is hereby imposed ~u the storage,
use or other consumption in the City of Bakersfield of t~u~ible per~
$onal property purchased from any retailer on or after the operative
date of this ordinance~ for storage~ use or other consumption i~ the
e0~/100 of one (1) percent
city at the ra~e of . ~ . =~ -'
of ~he sales p~-ice of the p~opertyo The sales price shall include
deliver~ charges whe~ such charges a~e sub,eot to S~ate sales ~ use
~ax regardless of the place to ~hich delivex'y is made.
(b) (1) Excep~ as here'i~a~ter provided,, a~d except iusofa~
as they a~e inconsistent'with the p~ovisi0ns of Pa~t 1~% of Division
2 of ~xe said Revenue and Taxation Code~ all of the provisions of
Part 1 of Division 2 of said Code~ as amended and in force amd effec~
~anuaX~ 1,. 19%7 applicable to use taxes a~e here~
On -===~.-
adopted and m~.de a par~ of tbAs section ~s thoug~ full2 set forth
(2) Wherever~ and ~o ~he extent ~hat, in Part 1 of
Division 2 of the said Revenue ax~ ~axa~ion Code ~he ~tate of Cali-
fornia iS named or refer~ed to as the taxing agenoys the Oity of
B~kersfield shall be substit~ted ~herefo~, ~othing in this su~divi~ion
shall be deemed to require t~e s~bsti~utlon of ~he name of the Otty
of B~ersfield for the ~ord "State" when. tha~ ~0rd is used as part of
t2xe title of tha~taSe Oontrcllsrs the S~ate ~eas~er, ~he State
Board of Oontvol, the State Board of Equalization~ o~ the na~e of the
....... i.~ate 'Treasu~, ~"$f' the co~%/iutiJn of-i~e 'Siaie 6f'0axifOz%xia;
nor shall the name of ~he City be substituted for ~hat of the ~$a~e
in any seotionwhen the result of ~hat'submtitution ~ould require
action to be taken by o~~ against the City or an2 agencz~ thereof rather
than by or a]~ains$ -~he ~$a'he Boerd of F~£u. el~.zat~one in performfu~ thc
made ~ ~os~ sec~s~ ~no2u~ bu~ no~ necess~l~ l~d
c~s~pt~on of ~lb~e pe~$ona~ p~ope~ ~oh ~o~d not
~~ sub~ec~ ~o ~ W ~e S~a~e ~de~- ~e p~ov~s~ons o~
of D~v~n~on 2 of ~e sa~d Revere ~ T~xa~on Cod~, ~ ~o
67~7. 6~7 ~d 6828 of ~e ~d Aevenue ~d Taxation Code
(~) ~e ~~ of ~ sales ~ ~e ~ ~posed
Sblo personal p~ope~ ~he ~o~ =ece~p~s ~om ~he
of o~ ~he cos~ of ~ch ~s been subject ~o sa!es
~ ~de~ a sales o~ ~e ,~ o~~oe e~o~ed
~ce ~[~ ~ 1,~ of Di~aX~ 2 of ~e said Re.hUe ~d
T~at[on Code ~ ~ otho~ c2~ ~d co~y~ co~W o~he~
~ ~e oo~ ~n ~ch ~hZs o~ is loca~ed~ o~
in ~s S~a~eo
p~op~ o~ oo~$oa~[ona~ ~ ~n ~he sene~a~on~
~h$oh ~e ~e~la~ed ~ ~he Vubl~c U~ili~ies Co~ss/on
of ~e S~a~e of California,
(iv) ~e use o~ c~s~p~[on of p~ope~ p~chased
~eva~o=s of c~on c~v~ev ~d ~a~e~bo~ne vessels ~o be
use~ ov c~s~ed in ~e opera,ion of such c~ c~[e~s
o~ '~a~e~bo~ne vessels p~lnc[pa11~ outside ~e
SECTION 6,
AHENDMENTSo All amendments of the said Revenue and
Code enacted subsequen~ to ~he ef~ec~Xve date of t~s o~d~ce
~ela~e to ~ sales ~nd use t~ and which ~e not ~ncons~s~ent
P~t 10~ of D~s~on 2 of ~he saZd aevenue ~ T~at~ Code s~l
au~tic~l~ bec~e a p~ of t~s
m~e o~' u~he~ le~al u~ equitable p~ocess 'shall ~ssue ~ ~
~s~ ~ Off~ce~ of ~e S~a2e o~ ~s C~ 2o p~even~ o~ enJo~
~e collection ~de~ ~s o~ance~ o~ P~t 1,5 of D~v~s~on 2 of
~evenue 'and T~a~ Code~ of a~ ~ o~ ~ ~o~t of ~
~o be collec~edo
SECTIOI~ 8,
t~e ~S o~.~ce goes ~to ope~ation~ t~ p~ovisions of O~~ces
Nos, 716~ ~ Semies ~d ~en~en~s ~e~eto, ~d 877~ New S'e~ie.s
~en~en~s ~he~e$o~ s~ll be suspended ~d sh~ll not ~a~ be of ~y
fore O~ effsc~ ~tl ~d ~ss fo~ ~ ~ason ~he $~e Bo~d
~a~ ~d operation ~ ~he sales ~d use ~ he~e~ ~posed~
h~eve~ ~ if fo~ ~ ~eason t~ is de~e~mLned ~ ~e 0t~
S~a~e ~o~d 0f E~ualiza'~ion is ~hou~ po~e~ ~o pe~fo~ ~he f~i~S
incid~ ~ ~e a~is~a~lon ~d .ope~aSA~ of ~he ~es ~posed
~s °~~ce~' ~e p~ovisio~ of 0rd~ces Nos. 716~ New Semies
~t be de~ed '~ ~Ve been suspended~ bu~ll be de.ed ~o ha~e been
Upon ~e ceasi~ of ~b~ SSa~e .~o~d of ~liza~ion to pe=f'o~ ~he
functions -~nc~de.n~ ~o ~he admin~stma~:[on and operation of
imposed .by ~t~s ovdtp, ance~ -~he pvovis~-ons of O~n~ces
~ 5e~le~ ~d ~en~ents ~he~eto~ and 877, New
~e~e~o~ s~11 ~aln be ~ f~l force ~ effect
pe~oen~ (1~)~ ~o~ tn t~s o~d~ce sh~l be co~ued
lte~ ~ pe]~son of ~ obligation ~o p~ '~o ~he Ct~ of B~e~sfteld
~ ~ales o~ u~e ~ accrued ~d o~ b~ =eas~ of
of O~~ees l~os. 716~ New Series ~d ~en~en~s ~he~e~o~
Ne~ S~es ~d ~en~n~s ~he~e~o, In force ~d
8ECTI~ 9.
~T~So ~ pe~,son vfola~ ~ of -bhe p~ovlsl~s of
~s oP~oe s~l be de.ed ~pil$y of a ~sd~e~o~
o~vlctton ~h=eeof s~ll be p~ts~ble b7 a f1~ of
$500.~ o~ ~ ~iso~en$ fo~ a.per~od of no'~ more ~ six (6) mon~
~ ~ 0o~. ,~ail, or by bo~h such f~e and ~priso~en~o
~OTION 10,
SE~~I~ If ~ sec~ion~ sUbseo'~ion, sen~ence~ ulause~
p~ase O~ p~l~ of $~s oral--ce,. ~clud~ bu~ nos l~ed
'exemp$1on~'ia fo~ ~ x-~ason held ~o be ~valid o~ ~ons~i2u~onal
~ t~ decision Of ~Y C0~$ of c~petent J~is~ti~ .such decision
~11 no~ mffec~ ~he' validity of ~e ~e~~ por~io~ of $~a o~di-
~ce, ~ Co--il of ~e City of B~e~,sfield hereb~ declass
i~ would ~ve adopted ~is ordin~ce ~d each sec$ion~ subsection~
sentence, clm~se~ phr~e or por~i~ ~hereof, irrespective of the fac~
$~2 ~ ~ne o~ mope sec~i~s, subsectim~, sen'~ences, clauses~ p~ase, s
o~ pop,tOns Be declemed inv~id o~ uncons%i2U'b'ional.
~ECT~ DA~, ~s ordi~ce s~l
~ouno~l of' 'l;he O:t'l;y 'o:f Bakez~ef~eld,,
APPROgI~D 'hhis 22ndday of _ ..O.c.,t_o.b__er, ........ ,
Affi anR of Iost ng
STATE OF CALIFORNIA, ]
County of. Kern .~ ss.
MARIAN S. IRVIN, being duly sworn, deposes and says:
That she is the duly' appointed, acting and qualified City Clerk of the City of Bakersfield; and that
o, 23rd day of October - 19~...6.._._ 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 ..... ..t...h..e....~..2...n..d.....d...a..~__.?...f____.O...c..t...o..b__e..~ .......... ,19.5...6...., which ordinance
was numbered ........... ].~,.0__~. ............... New Series, and entitled:
AN ORDINANCE OF THE CITY OF BAKERSFIELD, IMPOSING A
CITY SALES AND USE TAX; PROVIDING FOR THE PERFORMANCE
BY THE STATE BOARD OF EQUI&LIZATION OF ALL FUNCTIONS
INCIDENT TO THE AI~INISTRATION, OPERATION AND COLLECTION
OF THE SALES AND USE TAX HEREBY IMPOSED; SUSPENDING TH~
PROVISIONS OF ORDINANCES NOS. 716, NEW SERIES AND AMEND-
MENTS THERETO, AND 877, NEW SER~ES AND AMENDMENTS THERETO,
DURING 'SUCH TIME AS THIS ORDINANCE IS OPERATIVE; AND
PROVIDING PENALTIES FOR VIOLATIONS THEREOF,
..... ~ub~ri-b-e~'a~d sworn to before me this '"
..... _2.._3..r.._~lay of ........... ._O_..c..t...o..b...e...r.~ ............... , 19....5..6...