HomeMy WebLinkAboutORD NO 1349 ORDINANCE NO., %3~9 , NEW SERIES
AN ORDINANCE AMENDING SECTION 6.08.020 (c), SECTION
6.08.040 (a) (1), SECTION 6.08.050 (a) AND SECTION
6.08.080 AND ADDING A NEW SECTION TO BB DESIGNATED
AS SECTION 6.08.110, OF CHAPTER 6.08 (SALES AND USE
TAX) OF THE MUNICIPAL CODE OF THE CITY OF BAKERS-
FIELD.
BE IT ORDAINED by the Council of the City of Bakersfield as
follows:
SECTION 1.
That Section 6.08.020 (c) of Chapter 6.08 of the Municipal
Code of the City of Bakersfield be and the same is hereby amended to
read as follows:
(c) To adopt a sales and use tax ordinance which imposes a
one (1) per cent tax and provides a measure therefor that can be ad-
ministered and collected by the State Board of Equalization in a
manner that adapts itself as fully as practical to, and requires the
least possible deviation from, the existing statutory and administrative
procedures followed by the State Board of Equalization in administering
and collecting the California State Sales and Use taxes;
SECTION 2.
That Section 6.08.040 (a) (1) of Chapter 6.08 of the Municipal
Code of the City of Bakersfield be and the same is hereby amended to
read as follows:
(a) (1) For the privilege of selling tangible personal
property at retail a tax is hereby imposed upon all retailers in the
City at the rate of one (1) per cent of the gross receipts of the
retailer from the sale of all tangible personal property sold at retail
in the City of Bakersfield on and after the operative date of this
chapter.
SECTION 3.
That Section 6.08.050 (a) of Chapter 6.08 of the Municipal Code
of the City of Bakersfield be and the same is hereby amended to read
as follows:
(a) An excise tax is hereby imposed on the storage, use or
other consumption in the City of Bakersfield of tangible personal
property purchased from any retailer on or after the operative date
of this amendment, for storage, use or other consumption in the city
at the rate of one (1) per cent of the sales price of the property.
The sales price shall include delivery charges when such charges are
subject to State sales or use tax regardless of the place to which
delivery is made.
SECTION 4.
That Section 6.08°080 of Chapter 6.08 of the Municipal Code
of the City of Bakersfield be and the same is hereby amended to read
as follows:
6.08.080 Suspension of existing ordinances. At the time this
chapter goes into operation, the provisions of Ordinances Nos. 716,
New Series and amendments thereto, and 877, New Series and amendments
thereto, shall be suspended and shall not again be of any force or
effect until and unless for any reason the State Board of Equalization
ceases to perform the functions incident to the administration and
operation of the sales and use tax hereby imposed; provided, however,
that if for any reason it is determined that the City of Bakersfield
is without power to adopt this chapter, or that the State Board of
Equalization is without power to perform the functions incident to
the administration and operation of the taxes imposed by this Ordi-
nance, the provisions of Ordinances Nos. 716, New Series and amendments
thereto, and 877, New Series and 'amendments thereto, shall not be
deemed to have been suspended, but shall be deemed to have been in
full fd~-~hd effect at the rate of 90/100 of on.e (1) per cent
continuously from and after January 1, 1957, to July 1, 1959, and at
the rate of .985 of one (1) per cent from and after July 1, 1959, to
and including June 30, 1960; and at the rate of .977 of one (1) per
°
cent from and after July 1, 1960, to and including June 30, 1961; and
at the rate of one (1) per cent from and after July 1, 1961. Upon
the ceasing of the State Board of Equalization to perform the functions
incident to the administration and operation of the taxes imposed by
this chapter, the provisions of Ordinances Nos. 716, New Series and
amendments thereto, and 877, New Series and amendments thereto, shall
again be in full force and effect at the rate of one per cent (1%).
Nothing in this chapter shall be construed as relieving any person of
the obligation to pay to the City of Bakersfield any sales or use tax
accrued and owing by reason of the provisions or Ordinances Nos. 716,
New Series and amendments thereto, and 877, New Series and amendments
thereto, in force and effect prior to and including December 31, 1956.
(Ord. 1108 Section 8, as amended by Ord. 1238, April 20, 1959).
SECTION 5.
That Section 6.08.110 be and the same is hereby added tO Chapter
6.08 of the Municipal Code of the City of Bakersfield as follows:
6.08o110 EFFECTIVE DATE. This ordinance shall take effect
July 1, 1961.
..... 000 .....
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 13th day of March, 1961, by the following vote:
~{~S: BALFA;,Z, ~', C~;,NAK'S, COLUNS, CRO~S, DOOLIN, STIERN,
NOES:~
City Olerk and Ex-Officio Clerk of the
.. Council of the City of Bakersfield.
APPROVED 'th/is 13th day of March, 1961.
IvlA¥OR of the City of Bakersfield.
3.
Affi au ! of osl ng COre,nantes
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
on ....... _t..~..e_...~_4_.t_._h._..._d._.a._Y_..._o_.~_._M.__a._r._.q._h.~ ........................... , 19_.6_.~__ she posted on the Bulletin Board at
the City Hall, a fall, true and correct copy of an ordinance passed by the Council of said City at a
meeting thereof duly held on ..............t..h__.e.____]:__3__t.__h_._.d...a__~..._9__~__._._M_._a.~_.q_h__~. ........ , 19.._6._.~_., which ordinance
was numbered .........~_.3_..4._9_ ................. New Series, and entitled:
AN ORDINANCE AMENDING SECTION 6.08.020 (c), SECTION
6.08.040 (a) (1), SECTION 6.08.050 (a) AND SECTION
6.08.080 AND ADDING A NEW SECTION TO BE DESIGNATED
AS SECTION 6.08.110, OF CHAPTER 6.08ti(SALES AND USE
TAX) OF THE MUNICIPAL CODE OF THE CITY OF BAKERS-
FIELD, --
Subscribed and sworn to before me this
Notary PuBlic in and for the County of Kern, State of California
'~ M.~;Commission F-xplres June 9, 1951