HomeMy WebLinkAboutORD NO 1238 O.~D~;kL&NOE NO 1238 =~.~.I~EM S~IES
AN 0RDIN~..~'GE AI-~IDiNG SEGTIONS 2, 4o ~ AND
8 OF ORD~,~.~AI~0E NO o 1108~ NEW SERIES~ OF T~E
0I~ 0.w. ~.~IB~FiELD,~ 0AL~V?ORNiA~ I~POSXNG A
CITY S~L~ AND ~SE TAX~
BE IT 0RDAI~D by the Oo~oll of the City o~ Bakersfield~
as ~ollows ~
SEOTION lo
T~ ~ec-~ions 2~ 4~ ~ and 8 of 0r.~ce No~ 1108~ New
of the Oi~ of Bakersfie!d~ be mhd the same are hereby ~ended to
~ead as follows2
~RPOSE~ The 0i'$y 0o~oil of the City of Bakersfield
decCa, res ~hat this o~diu~ce is adopted ;~o acl~eve the fol!owi~g~
other~ p~-posss~ ~d dt~c';;s that She pz. ovtsi~.~s he:oeof be
(a~ To adopt m ~a~ ~d use ta~ o~di~mce ~,~ch co~pl!s~
sion 2 o~ t~e. Revenue oJ~d Tm~x~.tiom, Cods of the $~ate of
of the State o~ O~ii'~a ineo~ ~s ~hose p~ovisio~ e,r~ ~ot !nco~?-
sis~;en'~ ~.~i~sh the ~e~u~eme~ts ~,nd ltm~,tztio~,s contained in Pzrt
of Division 2 of the said !~e,~'e~u~ ~d T~a$ion Oode~
{c) To adopt ~. $~.le~ s~d uss taz ordi~ce ~-~ich impcsss
· 985' of one (l) pe~cs~; t~: z~d provides a mezsu~e therefo~ '~b.~'.t
ha administered and cci!coted by the Sis, to Board o~? Equalize. tioga,
the least possible d~v:'~;io~ ~om~ the sxisti~ ste, tutory s.~,d
ad~i)~st~at~.ve p[~oced~.~es fo!lo~.~ed by the State Boated o~
(d) To ~dopt ~. ~z!es and use ts.= ~dinance ~hioh cam
.admir~Istered ~h~ a manuel? tbzt ~ill~ to the degree possible
with the p~ovimionm of Ps.~t lo~ of Division 2 of the s~id Re'~'e~e ao.d
~axation Code, ~mize th~ cost of co~le~tl~ city sales ~nd
t~xes ~d aS ~e same $~e ~nimtze the b~de= of record keeping
persons sable.ct to taxation ~de? t~ p=ovisio~ of this
(e) To adopt a salss and us~ t~ o~n~ee which c~ .be
a~inlste~ed in a ~e~~ t~t w~l! exclude the receipts of p~rticular
szles from the meas~e Of the sales tax imposed by t~s City which
~ve been included in the msas~='e of tbs sales tax imposed by any
othe~ city ~ud co~ty, coo~ty other ~a~ the county in ~-~hlch '~is city
is located= o~ city in this State~ end avoid imposi~ m use ta~ on
the storage, ~e o~ ot~r.cons~ption o~ ta~ible person! p~operty
tills City when the g~oss receipts f~om the sale of~ o~ the use
tha~ property has been sub~ect to a sales or rose t~ by any
city and co~.ty, coumty ot~m~ ~n the cowry in w~ch t~s ci~'
located, or city in-~him State0 pu~sus~t $o m sales and use tax
masco enacted unde~ ~he p~:ovisions cE Pa~t 1.5 of Division 2 of the
Revenue and Taxatio~ Cods o
SALES TAX° (a) ~,1) For the privilege of selling $.a~ible
pe~sonal property at retail a tax is hereby i~osed mpon all ~etailevs
in the city at the rate of ~985 of one {1) percent of the gross recsiF~s
of the retaile~ from the se. ie of all ta~ible personal propeumty sold
at retail in the City of Bakersfield on and after the operative date
of this ordinate.
(2) For the p~mposes of tJ~s ordi~ance~ all retail sales
sl~!i bc pr~.sLu?,sd to h~v,~ b.~n consum~.ated at the place of busied.ess
o~ the retailer unless the ta~gible personal property sold
by the retaile~ o~ his age~ to am out~of~s$ate desttna'~ion o~ t~ a
co,on c~ie~ fo~ delivery to ~ omtoof~state destin~tion. De~ivc~y
cha~ges s~ll be included in the ~oss receipts by w~ch the ~: is
measured, regardless of the place to w~ch del!very is z~de,
b~ ~he ~e of O~.l!forni~ in ~h~ ev=~ ~ ~alle~ has no pe?manoU'~
place of business in t~ S~.~;c of C=li~o~ia~ or has mo~e ~n
place of busimes~ ~he plaou o~ places a~ ~.~hioh ~-etail ~a!es are
consm'~a~ed mhall be as de'~:~mlned ~der ~les and re,la,ions p~e=
sc:eibed and a~opted by ~he Board o~ Equali~a$ion~
(b} (1) Except as ber,iuaf~er pro~ided~, and except insof~
as they a=e inconsistent wi~h the provisions of Par~ lo5 of Division
2 of She s~.id Revenue an~ Taxation Oode~ all of ~ provisions of
P~-~ 1 of Division 2 of said 0ode~ as ~mended and in force and
on jan~.ary 1~ 19~;7~. applicable $o s~les $~es are hereby adopted
(2) ~e~ve~ ~d to She ex~en~ ~a~0 in Par~ 1 of
2 of the maid Revenue and ~a:ca'~:ion Code ~e S~a~e of Ca~o~:~A~. is
n~ed or referred to as th~ ~mx_x~ agency0 $he Oi~ of Bake~mfield
s~ll be substit~Ated t~reforo !~'ot~ in t~$ subdivision m~ll
of the State Cont~olle~ the Si;ate ~easu~e~ the ~a~e Board of
Cont~o~the State Board. o~ EqumiizatIo~0 ~ ~ n~e bf $~ 8~ate
T~easury~ or of the Constitu~ion of the State of Oalifo~ia~ no~
the n~e o~ t~ 0ity be substituted E~ t~t o~ the State im ~y
~.~hen the result o~ that. subs~.~m~.o~ would ~equi~e actio~ ~o be
by Oz, ags. ins[~ the Oity m, a~oJy agency thex~eof~ ra~e~ t~n by or
the State Board of Eqmalization~; in parleying ~e f~ctions
to the a&mlnistration or o~e~-a~lo~m of '~.~ o~d2~ce~ and
~',a~ ~ ~' · substitution be d.e~d ~';o ~'~'e been made in those
including~ but not necessarily limitsd. . ='o~. s seetions referring to the
e~.te~-~.oz- bou=~da~'tes of t~ Stats of C~tfornia= ~-b. ere the ~e~'m~,-i;
tl~e substi~tio~ wo~d b~ to p~ovide ~ exempti~ f~om ~s t~
respect to certain gross ~o~.~.pts ~,hioh ~-~ould not o~her~,iss be
from this tax ~hile ~ose ~o~s receipts re, in subject to ~ by She
State unde:e '~h® provision~ o£. Par~ I of Division 2 of the said. ~e¥¢nue
and Y~a~ion Ood~ ~ ~o impose ~his ~ax wit!% respec~ $o cePtain
~oss receipts t.~hich would no~ be ~ubjec'~ ~o ~ax ~ ~he S~e
~l~e said pro~_sions o~ ~hs.~-~ 0ode~ ~d~ in addi$ion~ ~he n~e of ~b.~
67o2 (excep~ in the las'~ ~~ce ~hereof)~ 6711~ 671%~ 6737~ 6T9~
68~8 of ~he 6s. id Revenue and ~a~ton Code as adop~ed~
(3) If a seller2s pe~.$ ~s been issued ~o a ~e~ail~
~der Section 6068 o~ ~ ~aid Heven~e ~nd ~axa~ion 0ode~ ~n
Seller's pe~i~ s~ll nos be r~qui~ed by ~eason of ~hi. sec~i~
(~) T~e s~l! ~e excluded ~rom %he g~oss receipts
w~ch the ~a~ i~ 'mea~ux~ed~
(i) ~e ~o~ of ~y sale~ o~ use ~ax imposed by t~
(ii) R~ceiptS ~om ~o male o~ ~i~le .pe~mo~al p~op,~
othe~ ~han ~e co~'~ im ~oh ~hts ct~ ts loc~ed~ c.~
~h~ city an~ c~'~y~ co~y othe~ th~n ~he county iu
wz~h Part lo5 of Div~io~ 2 of She maid Revenue .and
~SE T-&X. (a) /-~-n oxcise ~a× i~ hereby imposed on ti~6 sto~.g~
use o~ other c~s~Dtion l:~ tb,e Oity of Bakersfield of ,~mmgib!s
so~! property p~chased frond any ret~.i!e~ on o~ a~tsr ~he cpcra'~i~.e
ds.~e of Shis s~en~ent~, fo:,- storage~ ~e o~ othe~ cons~t!::,ii :.:r 'b::.'.'~;
city a'~ ~e rate ~ o985 of on~ (1) pe~ce~'~ ~o_ s~l~~
'p~ope~y. ~e sa~es p=ioe shall include delivery o~em
c~ges ~e subject ~o State sales o~ use t~ ~eg~d~ess of the plo.,~
to w~ch delivery is
(b) (1) Except as he~ei~fte~· p~ovtded~ and except i~of~~
as they are lnoomsisten'(: with the provisions of Part 1o5 of Divisio~:.~.
2 of the said Revenue and
~,..~,,,~,_~,~. Oode~ ali of the p~owis_ons~ o~
P~ I of Division ~ o~ said 0ode~ ms amended ~d in force ao.d
0n ~anu~ 1~ 19%~ applicable to use t~es a~e hereby adopted
made a part o~ ~s section as though ~ully set forth herein~
2 of the said Revenue a~d ~' '~ -~
~a~a~mon Code the State of Oali~ormi~.
n~m~d o~ ~efe~'ed to as She taxi~ agency~ the City of Bakex~sfleld
s~ll be substituted the~*efo~e~ Nothi~ in t~s subdivi~io~ sBmll
deemed to ~equire the ~ubstitmtion o~ t~ n~e of the 0ity of
field for She wo~d "State~ ~en t~t wo~d is used as pars of
title of the State 0ont~o!~e~ the State T~eas~e~ the State Board
of 0ont~,ol~ the State Board of Eq~maliza$ion~ o~ the ~me o~ t~
State T~eeas~ or of the Oo~ti~tiom of the S~ate of
nor shall the n~e of the 0ity be substituted fo~ t~t of the Sts.~e
In s~y section ~:hen t~ ~ssult of t~'~ ~ubstitu$io~ ~culd reclni~e
~.otio~ to ~oe take~ ~y o~ ~g~.~st the 0ity or ~y agency the~of
tke. n l~y or agzinst ~he Simile Board of Eq~lizatlon~ ~ p~rfor~,:0g
f~cticns incident to the ~ch~ui~ist~ation or operation of this oidi,~
mc. de ~ those sections~ lno~;~di~ but not x~cessarily l~itsd
se0tionm ~efez,ri~ to the exteu~lo~ bo~da~tes of the Sta~e of O,~li
f.o~is.~ where t~ reaul~ of the mubstit~.tion would be to p~o~d.~ ~.
e~e~ption f~ this t~ ~-~ith ~empect to ce~tzin storage~ use o:~,
consu~;io~ of t~lble pez, sonal p~ope~y which would nos
be e~e~:t from this tax whii~ such s~o~age~ use m- other ' · .
z, enmiz~.s s~ec.~ to t~ by the Sta~s ~d~z* '~he ~ '~
p~ovzsmons of P~v'.;
e.'~ m.~,,*,t~m 2 off the said R~',,e~o and To,at!on Code,~ o~ to .,....,,po;~
th:is tmz with r,spect to ,2;c-ita3n ato~ags~ use o~ othe~
of t~lBle pe.~so~al p~opo:;?~';y ~.2'~ch would ~o~ Be subject to '~a~
th~ State ~er ~e said provisions of t~t Code~ and i~ mddit:~on~
ns. me off the ~ity s~!l no';; be s~bstituted ffo~ t~t of ~he Sta'~e
8ec-~ions 670]~ 6702 (excep~ in th® las'~ sentence the~eof)p 67116 6715~
6737~ 6797 ~d 6828 of the ~aid Revenue ~nd T~a'~ion Code ~.~
(3) There ~.~..~ be cxem'o~ ~om ~he ~ax d~e under ~his
(i) The emo~ of ~ ~ale~ o~ use '~ i~osed by
~he 8ta~e of Oalifozmia ~uon a ~e~aileP os- consume.
(ii) ~ stor~ use o~ othe~~ co, sub,ion o~
ib!e personal prop~y~ She ~oss receipts f~om the
of or the ccs~ o~ ~.o~ ~s been. s~bJec~ to sales o~ use
tax under a sales or use tax o~dinance e~cted In
ance with Part 1~5 of Division 2 of the szid Revenue
Taxation Code by m~ny othe~ city and co~ty~ county oths~~
t~ the cowry in which t~s city is located~ o~ city
in ~is ~tateo
(iii) The storage o~~ use of tm~lble pe~so~al
erty in ~ne tramsportmtion o~ trans~ssion of
prope~ty or co~los, tioms~ or in the generation, trans~
~ssio~ or dist~ibution of electricity ~ im the manu~
fact~e~ t~~.ssion oxTM distrib~tio~ of gas im tnt~a
s'tate~' ~te~state or foretg~ corette by p~blio u~ilities
~ich are ~eg~lmtsd by She ~ofolio ~tilttlem C~isslom
of the State of 0zlifo~nimo
(iv) ~e ~e o~· oonsu~tlon of p~opes~ty p~uwchased by
operators of co, on carrier amd ~ate~bo~e vessels to be
used ~ oonsm~d in the opePatiom of au~ c~o~
or ~aterbo~me vessels pz-~.cipally outside th~ 0i~
Se. cries 8o
EXIBTIN~ SALES A~0 U~E ~AX ORDINANCE8 SUSPE~DEDo A~ t~e
~ime this o~dtn~ce gce~ ~.to oper~.tion~ She provtaions o~ 0~dinm~ces
No~ 716~ Ne~ Se~ies 'and amcn~n'~s thes~eto~ ~d 877~ New Be~ies and
muen~ents thereto~ s~ll be suspended ~d s~ll not again be of ~y
fo~ce o~· effect ~til ~d u~le~s fo~ any ~eason the ~tm~e Bo~d cf
Equaliza'~.on ceases to ~oerfo~m the f~otions ~oident to the ad~i~,
tration ~.nd ope~tion of the males m~d use t~ hereby i~osed~ p~ovldsd~.
ho~eve~ ~Y~ 'i~ fo~. a~ ~ee~son'-it' is dete~ned that the 0ity of
Bake~sl~ield is ~ithou~ po~-~'~~ to adcpt tl~ o~dinance~ o~, th~'~ ~h~
Sta~e Beaird of Equaliz~ior~. Is ~-;lthou'~ p~e~ ~o perform t~ f~otf, ons
incident to the adm!~st~o~.tion mhd operatiom of the t~es i~osed by
t~s ordiuance, the p~3ovisionm ~ 0s~di~nces Nos~ 716, New Se~les a~,d
ermendm_ents thereto, ~d 8~77~ New Ses~les. and amen~ents t?ae~?eto~ s;~!l
not be deemed to he. ye bec~ suspended~ but shall be deemed to h.s. ve be.~n
in full force and effect at the -~ate of 90/100 of one (1) percent
continuously from and o~,d after January 1~ 1957~ to July 1~ i959~ ~u~'.d
at the ~ate of ~985 of one (1) percent f~m ~d after ~uly i~ ~.959~
Upon. the ceasi~ of the State Board of Eq~alization to perfcrz~, the
~ctions incident to the z&ministration a~d operation of t]:.e
imposed by th.is ordi~ce~ the provisio~ of 0rdin~ces
New Series ~d ~en~ents thez, eto., and 877, New Series ~d
thereto~ s~ll again be :~.n full force and e~ffect at the ~ate
pePcen'$ (1%). Nothi~ In t~s o~nce shall be const~ued
lieving any perso~ of the obliga2ion to pay to the City of Bakersfield
any sales or use tax accrued and ow~ by reason of the provisio~
of O~d~nces Nos, 716, New Series and amen~ents the~eto~ s.nd
Ne~-~ Serie~ and ~em~ents the~,eto~ i~ force ~d e~fect prior to amd
tnc!u~ December 31, 19~6~
E~EOTIVE DATE° This ordi~ce shall take effect July
....... 000 .......
I H~'~1~ 0F~T~'i' -.~h. at the foregoing Ordinance vms passed and
adopted by the Council of the City of Bakersfield aS a regular
thereof held o~ '~he ~,t~h da~? of _.~A.pr_il~ ....... ~ 1959~ by the
vote:
AYF-..S: BALFANZ, BENTLEY, CARNAKIS, COLLINS, CROES, DEWIRE, DOOLIN.
~IOES',~-~
.. ,~.~- ~ ~ City Clerk and Ex,-O._xicio
L'~.~:...". :. ~ "' '
Oo~ci~ o~ ghe Cig7 =ff '- ' ' "~.,.~,.,.,e.
· .~ ~';' .~-~%
Affi av ! of r uan es
STATE OF CALIFORNIA, t
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
on ...... .t...h..e.....2..l_..s__t__.__.d._a.Y.....o...f._..A. lq..r__~..1.~ ............................ , 19____5...9_ she posted on the Bulletin Board at
the City Hall, a full, true and correct copy of an ordinance passed by the Counci:l of said City at a
meeting thereof duly held on ............t._.h...e.....2..Q.t_..h.....d._a.y_.___o_$___.A_~..r._~...l._, .......... ,19..5...9__., which ordinance
was numbered ..... ..1..2...3._8.. .................... New Series, and entitled:
AN ORDINANCE AMENDING SECTIONS 2, 4, 5 AND
8 OF ORDINANCE NO. 1108~ NEW SERIES, OF THE
CITY OF BAKERSFIELD, CALIFORNIA, IMPOSING A
CITY SALES AND USE TAX.
Subscribed and sworn to before me this
Notary Public in and for tl~e County of Kern, State of California
-" ' ' My Commission E~pire~ Jun~ 9, 1.96~