HomeMy WebLinkAboutORD NO 1366 ORDINANCE NO.. 1366 , NEW SERIES
AN ORDINANCE AMENDING SECTION 6.08.020 (c),
.. SECTION 6.08.040 (a) (1), SECTION 6.08.050
(a), SECTION 6.08.080 AND SECTION 6.08.110,
OF CHAPTER 6.08 (SALES AND USE TAX) OF THE
MUNICIPAL CODE OF THE CITY OF BAKERSFIELD.
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 s-me is hereby amended to
read as follows:
(c) To adopt a sales and use tax ordinance which imposes a .967
of one (1) per cent tax and provides a measure therefor that can be
administered and collected by the State Board of Equalization in a
m-nner that adapts itself as fully as practical to, and requires the
least possible deviation from, the existin§ statutory and administrative
procedures followed by the State Board of Eq~alization in administerin§
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 -mended 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 .967 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 s-me i8 hereby amended to read
1.
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 ~mendment, for storage, use or other consumption in the city
at the rate of .96? 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
fo llows:
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
E~ualizatlon 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 force and effect at the rate of 90/100 of one (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
2.
cent from and after July 1, 1960, to and includin§ June 30, 1961; and
at the rate of one (1) per cent from and after July 1, 1961, to and
including September 30, 1961; and at the rate of .967 of (1) per cent
from and after October 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 8??, 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 owning by reason of the
provisions or Ordinances Nos. 716, New Series and amendments thereto,
and 87?, New Series and amendments thereto, in force and effect prior
to and including December 31, 1956.
SECTION 5.
That Section 6.08.110 of the Municipal Code of the City of
Bakersfield be and the same is hereby amended to read as follows:
6.08.110 EFFECTIVE DATE. The amendments to Chapter 6.08 of the
Municipal Code of the City of Bakersfield contained in this Ordinance
No. , New Series shall become effective October 1, 1961.
o00o .......
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 19th day of June~ 1961, by the following vote:
AYES~ ~BALFANZ, COLLINS, CROES,. DOOLIN, ~R~KS, MO~AN,~
.~E~_ ~~ ~
· A~TAIklNO~
~ J~e~ ~961.
3.
of losflng ( r nan es
' STATE OF CALIFORNIA, ~
Couhty of Kern ~ ss.
MARIAN S. IRVIN, being duly sworn, depos .es and says:
That she is the duly appointed, actinf~ and qualified City Clerk of the City of Bakersfield; and that
on ....... :.t...h...e._...2..0...t.._h._...d..a...y.....o..~....J....u~....e.., ............................. ,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.....]:..9..t...h._.d...a..y.._...o..f.....J....u~....e..~. .......... ,19_.6..1.., which ordinsmce
was numbered ..........].:3~6 ................ New Series, and entitled:
AN ORDINANCE AMENDING SECTIi~q 6.08.020 (c),
SECTION 6.08.040 (a) (1), SECTION 6.08.050
(a), SECTION 6.08.080 AND SECTION 6.18.110
OF CHAPTER 6.08 (SALES AND USE TAX) OF THE
MUNICIPAL CODE OF THE CITY OF BAKERSFIk'r,o'.
Subscribed and sworn to before me this
NotsT7 Publk in arid fro' tim GouM.,.y of Kern. I ~ Gtdlfo~.nls