HomeMy WebLinkAboutORD NO 1760 ORDINANCE NO. 1760 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 same is hereby amended
to read as follows:
(c) To adopt a sales and use tax ordinance which imposes
a .904 of one (1) per cent tax and a one (1) per cent tax and provides
a measure therefor that can be administered 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 Muni-
cipal 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 .904 of one (1) per cent of the gross
receipts of~'~h:~'' ~ ~ ~
. ..r..e~tazler from the sale of all tangible personal
property sold at r&tail in the ~ity of Bakersfield on and after
January 1, 1969 to and including June 30, 1969 and thereafter 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.
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 .904 of one (1) per cent of the sales price of the
property on and after January 1, 1969 to and including June 30, 1969
and thereafter 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 existin~ 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 p~wer to adopt this c~apter, 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 Ordinance, the provisions of Ordinances Nos. 716,
2.
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 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, to and including September 30, 1961;
and at the rate of .967 of one (1) per cent from and after October 1,
1961, and at the rate of .972 of one (1) per cent after July 1, 1965,
and at the rate of .904 of one (1) per cent from and after January 1,
1969 and at t'he rate of one (1) per cent from and after June 30,
1969. Upon the ceasing of the State Board of Equalization to per-
form 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 (1) per cent. 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.
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. 1760 , New Series shall become effective January 1,
1969 and June 30, 1969, respectively, as the respective rates change
pursuant to the above sections.
o0o
3.
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 7th day of October, 1968, by
the following vote:
AYES: COUNCILMEN HEISEY. HOSKING, REES. RUCKER, STIERN, VETTER, 9/HITTEMORE
NOES: COUNCILMEN: ~~ ~
CITY CLERK-ann Ex-Officio Clerk of the
Council of the City of Bakersfield
APPROVED this 7th ~a.y of October, 196~...~
~YOR 'o f the" Ci t7~- of* Bakers fie ld
APPROVED:
ATTORNE¥~//
Aff' av ! of r nar es
STATE 01~ CALIFORNIA,~ ss.
County of Kern ~
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...o..b...e...r_...8. ................................................ 19....6..8.. 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 ............ .9..c...t...o...b..e...r.....7. ............................... 19..6..8...., which ordinance
was numbered ........ ..1..7...6...0. ..................... New Series, and entitled:
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.
Subscribed and sworn to before me this
Notary, Public in and for the County of Kern, State of Callfornla
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· .',~,.~.~ WALTER W SMl"ru --'
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My Comnlit~ion Expires June 8, 1969