HomeMy WebLinkAboutORD NO 1393 ORDINANCE NO. 1393_':. NEW SERIES
AN ORDINANCE AMENDING SECTIONS 6.08.040 a. (2)
6.08.040 b. (4) (iii), 6.08.050 (b) (2), 6.08.050
lb) (3) (ii); RENUMBERING SECTION 6.08.040 b. (4)
iii) TO 6.08.040 b. (4) (ii); AND REPEALING
SECTIONS 6.08.020 (e), 6.08.040 b. (4) (ii) OF
CHAPTER 6.O8 OF THE MUNICIPAL CODE OF THE CITY OF
BAKERSFIELD KNOWN AS TH~ UN]FORM LOCAL SALES AND
USE TAX ORDINANCE OF THE CITY OF BAKERSFIELD.
The City Council of the City of Bakersfield does ordain as
fo 1 lows:
Section 1.. Section 6.08.020 (e) of the Municipal Code of the
City of Bakersfield is repealed.
Section 2. Section 6.08.040 a. (2) of said code is ~mended to
read:
For the purposes of this ordinance, all retail sales are
cons~ ...... -ted at the place of business of the retailer unless the
tangible personal property sold is delivered by the retailer or his
agent to an out-of-State destination or to a co,,--on carrier for
delivery to an out-of-State destination. The gross receipts from such
sales shall include delivery charges, when such charges are subject
to the State sales and use tax, regardless of the place to which
delivery is rode. In the event a retailer has no permanent place of
business in the State or has more than one place of business, the
place or places at which the r~_t. ail sales are consua,~,,ated shall be
determined under rules and regulations to be prescribed and adopted by
the Board of Equalization.
Section 3. Section 6.08.040 b. (4) (ii) of said code is
repealed.
Section 4. Section 6.08.040 b. (4) (iii) of said code is
renumbered to 6.08.040 b. (4) (ii) o
Section 5. Section 6.08.050 (b) (2) of said code is nm,,uded to
read:
Wherever, and to the extent that, in Part 1 of Division 2 of
the said Revenue and Taxation Code the State of California is named
or referred to as the taxing agency, the name of this City shall be
substituted therefor. Nothing in this subdivision shall be deemed to
require the substitution of the name of this City for the word. "State"
when that word is used as part of the title of the State Controller,
the State Treasurer, the State Board of Control, the State Board of
Equalization, or the name of the State Treasury, or of the Consti-
tution of the State of California; nor shall the name of the City be
substituted for that of the State in any section when the result of
that substitution would require action to be taken by or against the
City or any agency thereof rather than by or against the State Board
of Equalization, in performing the functions incident to the adminis-
tration or operation of this ordinance; and neither shall the
substitution be deemed to have been made in those sections, including
but not necessarily limited to, sections referring to the exterior
boundaries of the State of California, where the result of the sub-
stitution would be to provide an exemption from this tax with respect
to certain storage, use or other consumption of tangible personal
property which would not otherwise be exempt from this tax while such
storage, use or other consumption remnins subject to tax by the State
under the provisions of Part 1 of Division 2 of the said Revenue and
'Taxation Code, or to impose this tax with respect to certain storage,
use or other consumption of tangible personal property which would not
be subject to tax by the State under the said provisions of that Code;
and in addition, the name of the City shall not be substituted for
that of the State in Sections 6701, 6702 (except in the last sentence
thereof), 6711, 6715, 6737, 6797 and 6828 of the said Revenue and
Taxation Code as adopted, and the name of the City shall not be substi-
tuted for the ~ord "State" in the phrase "retailer engaged in
business in this State" in Section 6203 nor in the definition of that
phrase in Section 6203.
Section 6. Section 6.08.050 (b) (3) (ii) of said code is
amended to read:
The stora§e, use or other consumption of tangible personal
property, the gross receipts from the sale o£ which has been subject
to sales tax under a sales and use tax ordinance enacted in accordance
with Fart 1o5 of Division 2 of the Revenue and Taxation Code by any
city and county, county, or city in this State.
Section 7. EFFECTIVE DATE. This ordinance shall become
operative on January 1, 1962.
o0o
I HEREBY CERTIFY that the foregoing Ordinance was passed and
adopted by the Council of the City of Bakersfield at a re~ularmeeting
thereof held on the 20th day of Novembers 1961~ by the following vote:
Council of the City of Bakersfield.
APPROVED this 20th day of Novembers 1961.
MAYOR o'f the City of Bakersfield.
Af av ! of os ng ( r an es
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 thai
on-----t---h---e-----2-1---~---t-----d---a-~'-.---°-~--N-°---v--e~-b---e---r-~ ...................... , 19.....6..1. 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
m~eting thereof duly held on ......... ..~..h...e....~..~..~...h.....d-a.y.....~...f.....N..~-v....e~....b.~.e..~..~...~ 19...6..1..., which ordinance
was numbered ............ .~..~__9..3..[ ............. New 8eries, and entitled:
AN ORDINANCE AMENDING SECTIONS 6.08.040 a. (2)
6.08.040 b. (4) (iii), 6.08.050 (b) (2), 6.08.050
(b) (3) (ii) RENU~BERING SECTION 6.08.040 b. (4)
(tli) TO 6.08.040 b. (4) (tt); AND REI~ALING
SECTIONS 6.08.020 (e), 6.08.040 1~ (4) (ii) OF
CHAPTER 6.08 OF THE ~UNICIPAL CODE OF THE CITY OF
BAEERSFIELD I~OWN AS THE UNIF~ LOCAL SALES AND
USE TAX ORDINANCE OF THE CITY OF BAKERSFIELD.
Subscribed and sworn to before me this
: My Commission ~.'xp~,.~q