HomeMy WebLinkAboutORD NO 1785 ORDINANCE NO. 1785 NEW SERIES
AN ORDINANCE OF THE COUNCIL OF THE CITY OF
BAKERSFIELD ENACTING A REVISED BUSINESS TAX
CODE FOR THE CITY OF BAKERSFIELD.
BE IT ORDAINED by the Council of the City of Bakersfield
as follows:
SECTION 1
That Chapter 6.20 of the Municipal Code of the City of
Bakersfield is hereby repealed.
SECTION 2
That ~evised Chapter 6.20 is hereby added to the Municipal
Code of the City of Bakersfield as follows:
CHAPTER 6.20
PROPOSED BUSINESS TAX ORDINANCE
Se c tions:
6.20.010 Definitions
6.20. 020 Revenue Measure
6.20.030 Effect on Other Ordinances
6.20.040 Business Tax Certificate and Business Tax Payment
Required
6.20.0,-50 Business Tax Appeals Board
6.20. 060 Unlawful Business Not Authorized
6.20. 070 Branch Establishments
6.20. 080 Evidence of Doing Business
6.20.090 Constitutional Apportionment
6.20.100 Exemptions
6.20. 105 Effect of Other Fees Paid
6.20.110 Contents of Business Tax Certificate
6.20. 120 Application - First Business Tax Certificate
6.20. 130 Renewal Certificate
6.20. 140 Statements and Records
6.20. 150 Informmtion Confidential
6.20. 160 Failure to File Statement or Corrected Statement
6.20. 170 Appeal
6.20.180 Additional Power of Collector
6.20. 190 Business Tax Certificate Nontransferable: Changed
Location and Ownership
6.20.200 Duplicat~ ,Business Tax Certificate
6.20.210 Posting and Keeping Business Tax Certificate
· -- 6.20.220 -Business Tax - How and When Payable
6.20.230 Delinquent Taxes - Penalties - Installment Payment
6.20. 240 Penalty for Violation
6.20. 250 Refunds of Overpayments
6.20.260 Refunds of Unused Business Tax Certificate
6.20. 270 Enforcement
6.20. 280 Business Tax a Debt
6.20. 290 Remedies Cumulative
6.20.300 Effect of Chapter on Past Actions - Unexpired
Business Tax Certificates
6.20.400 Rules and Regulations
6.20.500 Business Tax - Gross Rec~pts
6.20. 600 Classification - Procedure for Review
6.20. 610 Classification - Notice of Action - Procedure
for Hearing
6.20. 700 Business Tax - Flat Rate
6.20.800 Delivery by Vehicle - Optional Rate
6.20. 810 Outside Businesses
6.20.820 Severability
6.20.010 DEFINITIONS
(a) ARCADES shall mean a general enclosure in which is
conducted the business of operating or exhibiting any phonograph,
graphophone, talking machine, kinetoscope, biograph, projectoscope,
or any other instrument or machine of like character, and exhibiting,
showing or letting the use of any microscope, lungtester, muscle
tester, galvanic battery, weighing machine, or machine of like
character.
(b) BUSINESS shall include professions, trades, and
occupations and all and every kind of calling whether or not carried
on for profit.
(c) BUSINESS TAX CERTIFICATE shall mean the same as
business license and shall be that document issued as evidence of
payment of business taxes provided by this chapter.
(d) CITY shall mean the City of Bakersfield, a municipal
corporation of the State of California, in its present incorporated
form or in any later reorganized, consolidated, enlarged or
r e~incorporated form.
(e) COLLECTION AGENCY shall mean an establishment for the
collection of accounts, notes, obligations, or debts for others for
a compensation or fee, provided, this shall not apply to attorneys
at law.
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(f) COLLECTOR shall mean the City's Finance Director or
other City officer charged with the administration of this chapter.
(g) CONSTRUCTION shall mean any person who is required
to be licensed as a contractor by the State of California, or any
person who undertakes to or offers to undertake to or purports to
have the capacity to undertake to or submits a bid to, or does him-
self or by or through Others, construct, alter, repair, add to,
subtract from, improve, move, wreck, or demolish any building,
highway, road, railroad, excavation or other structure, project,
development or improvement, or to do any part thereof, including
the erection of scaffolding or other structures or works in connection
therewith. The term contractor includes specially.contractor, and
further includes any person who contracts to hire oust trucks,
tractors, excavating or other equipment in connection with a
construction project, whether at rates by the hour or day or for a
contract amount.
(h) GROSS RECEIPTS shall include the total of amounts
actually received or receivable from sales and the total amounts
actually received or receivable for the performance of any act or
service, of whatever nature it may be, for which a charge is made or
credit allowed, whether or not such act or service is done as a part
of or in connection with the sale of materials, goods, wares or
merchandise. Included in "gross receipts" shall be all receipts,
cash, credits, and property of any kind or nature, without any
deduction therefrom on account of the cost of the property sold,
the cost of materials used, labor or service costs, interest paid or
payable, or losses or other expenses whatsoever. Excluded from
"gross receipts" shall be the following:
(1) Cash discounts allowed and taken on sales;
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(2) Credit allowed on property accepted as part of
the purchase price and which property may later be sold;
(3) Any tax required by law to be included in or
added to the purchase price and collected from the
consumer or purchaser;
(4) Such part of the sale price of property returned
by purchasers upon rescission of the contract of sale as
is refunded either in cash or by credit;
(,5) Amounts collected for others where the business
is acting as an agent or trustee to the extent that such
amounts are paid to those for whom collected, provided
the agent or trustee has furnished the collector with the
names and addresses of the others and the amounts paid to
them;
(6) Receipts of refundable deposits, except that
refundable deposits forfeited and taken into income of the
business shall not be excluded;
(7) As to a real estate agent or broker, the sales
price of real estate sold for the account of others except
that portion which represents commission or other income
to the agent or broker;
(8) As to a retail gasoline dealer, a portion of
his receipts from the sale of motor vehicle fuels equal
to the motor vehicle fuel license tax imposed by and
previously paid under the provisions of Part 2 of Division
2 of the Revenue and Taxation Code of the State of
California;
(9) As to a 'retail gasoline dealer, the special
motor fuel tax imposed by Section 4041 of Title 26 of the
United States Code if paid by the dealer or collected by
him from the consumer or purchaser;
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(10) The amount of gross receipts which has been the
basis of computation of a business tax paid to any other
city or cities where that gross receipt represents a
deduction of the gross receipts earned as a result of
doing business in the City of Bakersfield.
(i) ITINERANT MERCHANT shall mean and include all persons,
both principal and agent, who engage in a temporary and transient
business for a period less than three (3) months in the City of
Bakersfield, selling goods, wares 'or merchandise, and who, for the
purpose of carrying on such business, hire, lease or occupy any room,
building or structure, lot or premises, for the exhibition or sale
of such goods, wares and merchandise; provided, that this shall not
apply to commercial travelers or selling agents, selling their goods
to merchants, dealers or traders, where same is to become a part of
said merchant, dealer or trader's stock in trade in his regular place
of business, whether selling for present or future delivery, by
sample or otherwise, as the same are defined in this chapter.
(j) JUNK DEALERS AND COLLECTORS shall mean any person
having a fixed place of business in the City of Bakersfield, who
engages in the business of buying, selling, or otherwise dealing in
or acquiring, old bottles, scraps, pieces of metal, rags, old rope
· or any old or used article not to be used in its former state or
condition.
(k) NEWSPAPERS, DAILY shall mean daily newspapers with
wire service and news gathering media, and with distribution
principally to paid subscribers.
(1) PALMIST, FORTUNE TELLER, CLAIRVOYANT shall include
every person who carries on, practices or professes to practice the
business or art of astrology, palmistry, phrenology, fortune telling,
life reading, cartomany, clairvoyance, clairaudience, crystal gazing,
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hypnotism, mediumship, prophecy, augury, divination, magic, or
necromancy, and demands or receives a fee for the exercise or
exhibition of his art therein, directly or indirectly, either as a
gift, donation or otherwise, or gives an exhibition thereof at any
place where admission is charged.
(m) PERSONAL LOANS, BY OTHER THAN PAWN BROKERS shall mean
every person who engages in the business of lending money either for
himself, or for any other person, upon. personal security, evidences
of debt, assignments of salary, salary warranty, salary demands,
automobiles, or any other personal property and is required to be
licensed by the State of California under the provisions of those
acts known as "California Small Loan Act" or the "Personal Property
Brokers Act".
(n) PERSONS shall include all domestic and foreign
corporations, associations, syndicates, joint stock corporations,
partnerships of every kind, clubs, Massachusetts, business or
co~on law trusts, societies, and individuals transacting and
carrying on any business in the City, other than as an employee.
(o) PURCHASERS OF COMMERCIAL PAPER OR FACTORS shall mean
every person who engages in the business of pum'chasing for himself,
or any other person, automobile contracts, commercial paper, evidences
of debt, assignments of salary, salary warranty, salary demands,
timechecks or other evidences of salary due or to become due, where
he or the person he represents was not a party to the originator of
the loan document or in any way a contributor to the original
obligation.
(p) SALE shall include the transfer, in any manner or by
any means whatsoever, of title' to-property for a consideration; the
serving, supplying, or furnishing for a consideration of any
property; and a transaction whereby the possession of property is
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transferred and the seller retains the title as security for the
payment of the price shall likewise be deemed a sale. The fore-
going definitions shall not be deemed to exclude any transaction
which is or which, in effect, results in a sale within the
contemplation of law.
(q) SAVINGS AND LOAN ASSOCIATIONS shall mean any
institution incorporated to conduct or conducting, the business of
receiving and lending money in accordance with Division Two, Part
One of the Financial Code of the State of California or Federal
Savings and Loan Associations.
(r) SE~0NDHAND FURNITURE DEALER shall mean any person
dealing in, buying, selling or exchanging secondhand household
furniture or household goods only; provided, however, that this
definition shall not include any person, firm or corporation who
h~ndles or deals in secondhand household furniture or household
goods only as an incident to his regular business, or one who
conducts or maintains a furniture store and whose principal business
consists of buying, selling or dealing in new or unused household
furniture or household goods.
(s) SWORN STATEMENT shall mean an affidavit sworn before
a person authorized to take oaths, or a declaration or certification
made under penalty of perjury.
6.20.020 REVENUE MEASURE. This chapter is enacted solely to raise
revenue for municipal purposes, and is not intended for regulation.
6.20.030. EFFECT ON OTHER ORDINANCES. Persons required to pay a
business tax for transacting and carrying on any business under this
chapter shall not be relieved from the payment of any other
applicable tax or fee required 'under any-other division of the
Municipal Code of the City, and shall remain subject to the
regulatory provisions of other ordinances.
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6.20.040 BUSINESS TAX CERTIFICATE AND BUSINESS TAX PAYMENT
REQUIRED. There are hereby imposed upon the businesses, trades,
professions, callings and occupations specified, in this chapter
taxes in the amounts hereinafter prescribed. It shall be unlawful
for any person to transact and carry on any business, trade,
profession, calling or occupation in the City without first having
procured a business tax certificate from said City so to do and
paying the tax hereinafter prescribed or without complying with any
and all applicable provisions of this chapter.
This section shall not be construed to require any person
to obtain a business tax certificate prior to doing business within
the City if such requirement is superseded by applicable laws of the
United States or of the State of California. Persons not so required
to obtain a business tax ~ertificate prior to doing business within
the City nevertheless shall be liable for payment of the tax imposed
by this chapter.
6.20.050 BUSINESS TAX APPEALS BOARD. In order to provide for
reasonable interpretation of the provisions of this chapter and to
avoid unnecessary hardship in its enforcement, there:~ hereby created
a Business Tax Appeals Board, The Board shall consist of three
members, one of whom shall be a certified public accountant, one of
whom shall be an attorney licensed to practice in the State of
California and one of whom shall be a representative of the general
public; and all of whom are qualified by experience and training to
pass upon m~tte~s pertaining to business taxing. Board members shall
be appointed for three-y~ar terms by the City Council and shall hold
office subject to their good b6~,ior. Terms of members shall be
staggered and the City Council may ap~o{~t two members of the first
~, ~ ..
Board for terL, s shorter than three years to effect staggered terms
of office. The Board shall adopt rules and regulations for the
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conduct of its business. All decisions of the Board shall be made
in writing.
The Board shall have jurisdiction to review all appeals
of orders issued by the Collector and his subordinates pursuant to
this code and the Board may affirm, modify or set aside any such
order. Ail decisions of the Board shall be final and conclusive.
6.20.060 UNLAWFUL BUSINESS NOT AUTHORIZED. No business tax
certificate issued under the provisions of this chapter or the
payment of any tax required under the provisions of this chapter
shall be construed as authorizing the conduct or continuance of any
illegal business or of a legal business in an illegal manner, or to
conduct within the City of Bakersfield the business for which a
business tax certificate has been issued without complying with all
the provisions of the ordinances of said city, and state and federal
laws, including but not limited to those requiring a permit from any
board, commission, department or office of the ~ity.
The Collector shall not issue any business tax certificate,
other than a renewal business tax certificate, to any fixed place
of business within the City until such time as it is shown that the
business has met the requirements of the Zoning, Building, Fire,
Health and Permit Codes of the City of Bakersfield. For the purpose
of providing the requisite evidence of such compliance, the
Collector will provide ~ forms for signature of the appropriate
offices.
A failure to comply with the aforesaid shall constitute
grounds for refusal, suspension or revocation of the business tax
certificate.
6.20.070 BRANCH ESTABLISHMENTS. A separate business tax certificate
must be obtained for each branch establishment or location of the
business transacted and carried on and for each separate type of
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business at the same location, and each business tax certificate
shall authorize the holder to transact and carry on only the
business described thereby at the location or in the manner
designated in such business tax certificate; provided that ware-
houses used in connection with or incidental to a business taxed
under the provisions of this chapter shall not be deemed to be
separate places of business or branch establishment; and provided
further that any person conducting two or more types of businesses
at the same location and under the same management, or at different
locations, but which businesses use a single set or integrated set
of books and records, may, at his option, pay only one tax calculated
on all gross receipts of the businesses under the schedule that
applies to the type of business of such person which requires the
highest percentage payment om such gross receipts, except that a
license fee of $5.00 for each additional branch or location shall
be paid upon issuance.
6.20.080 EVIDENCE OF DOING BUSINESS. When any person shall by use
of signs, circulars, cards, telephone book, or newspapers, advertise,
hold out or by any other means represent that he is in business in
the City, or when any person holds an active license or permit
issued by a governmental agency indicating that he is in business
in the City, and such person fails to deny by a sworn statemmnt
given to the Collector that he is not conducting a business in the
City, after being requested to do so by the Collector, then these
facts shall be considered prima facie evidence that he is conducting
a business in the City.
6.20. 090 CONSTITUTIONAL APPORTIONMENT. None of the business taxes
provided for by this ~hapter s~ll be so applied as to occasion an
undue burden upon interstate commerce or be violative of the equal
protection and due process clauses of the Constitution of the United
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States and the State of California. In any case where a business
tax is believed by a business tax certificate holder or applicant
for a business tax certificate to place an undue burden upon
interstate commerce or be violative of such constitutional ~lauses,
he may apply to the Collector for an adjustment of the business tax.
Such application may be made before, at, or within one year after
payment of the prescribed business tax. The applicant shall, by
sworn statement and supporting testimony,'~ show this method of
business and the gross volume or estimated gross volume of business
and such other information as the Collector may deem necessary in
order to determine the extent, if any, of such undue burden or
violation. The Collector shall then conduct an investigation, and
after having first obtained the written approval of the City Attorney,
shall fix as the business tax for the applicant, an amount that is
reasonable and non-discriminatory, or if the business tax has
already been paid, shall order a refund of the amount over and above
the business tax so fixed. In fixing the business tax to be charged,
the Collector shall have the power to base the business tax upon a
percentage of gross receipts or any other measure which will assure
that the business tax assessed shall be uniform with that assessed
on businesses of like nature, so long as the amount assessed does
not exceed the l.icense tax as prescribed by this chapter. Should
the Collector determine the gross receipts measure of business tax
to be the proper basis, he may require the applicant to submit,
either at the time of termination of applicant's business in the
City, or at the end of each three-month period, a sworn statement
of the gross receipts and pay the amount of business tax therefor;
provided 'that no additional business tax during 'any one calendar
year shall be required after the business tax certificate holder
shall have paid an amount equal to the annual business tax as
prescribed in this ~h~pter.
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6.20. 100 EXEMPTIONS. Nothing in this chapter shall be deemed or
construed to apply to any person transacting and carrying on any
business exempt by virtue of the Constitution or applicable
statutes of the United States or of the State of California from
the payment of such taxes as are herein prescribed.
Any person claiming an exemption pursuant to this section
shall file a sworn statemmnt~with the Collector stating the facts
upon which exemption is claimed, ~.nd in the absence of such
statement substantiating the claim, such person shall be liable for
the payment of the taxes imposed by this chapter.
The Collector shall, upon a proper showing contained in
the sworn statement, issue a business tax certificate to such
person claiming exemption under this section without payment to the
City of the business tax required by this chapter. Such certificate
shall show on its face that it is issued to an exempt holder pursuant
to this section. Any such exemption shall be approved by the City
_Attorney.
The Collector, after giving notice and a reasonable
opportunity for hearing to a business tax certificate holder, may
revoke any business tax certificate granted pursuant to the
provisions of this section upon proof that the exempt holder of
business tax certificate is not entitled to the exemption as
provided herein.
6.20. 105 EFFECT OF OTHER FEES PAID. Nothing in this chapter shall
be deemed or construed to impose a business tax on any holder of
any franchise from the City of Bakersfield where the holder of the
franchise pays to the City of Bakersfield by virtue of an obligation
imposed by the franchise.
6.20. 110 CONTENTS OF BUSINESS TAX CERTIFICATE. Every person required
to have a business tax certificate under the provisions of this
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chapter shall make applications as hereinafter prescribed for the
same to the Collector of the City, and upon the payment of the
prescribed business tax the Collector shall issue to such person
a business tax certificate which shall contain the following
in forma tion:
(1) The name of the person to whom the business tax
certificate is issued;
(2) The business taxed;
(3) The place where such business is to be transacted
and carried on;
(4) The date of the expiration of such business tax
certificate; and
(5) Such other information as may be necessary for the
enforcement of the provisions of this chapter.
Whenever the business tax imposed under the provisions of
this chapter is measured by the number of vehicles, devices, machines,
or other pieces of equipment used, or whenever the business tax is
measured by the gross receipts from the operation of such items,
the Collector shall issue only one business tax certificate
provided that he may issue for each tax period for which the
business tax has been paid one identification sticker, tag, plate,
or symbol for each item included in the measure of the tax or used
in a business where the tax is measur~d/~by the gross receipts from
such items.
6.20. 120 APPLICATION - FIRST BUSINESS TAX CERTIFICATE. Upon a
person making application for the first business tax certificate
to be issued hereunder or for a newly established business, such
person shall furnish to the Collector a sworn statement, upon a
form provided by the Collector; setting forth the following
information:
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(1) The exact nature or kind of business for which a
business tax certificate is requested;
(2) The place where such business is to be carried on,
and if the same is not to be carried on at any permanent place of
business, the places of residences of the owners of same;
(3) In the event that application is made for the
issuance of a business tax certificate to a corporation Or a
partnership, the application shall set forth the names and places
of residences of the officers or partners the. reof;
(4) In the event that application is mmde for the
issuance of a business tax certificate to a person doing business
under a fictitious name, the application shall set forth the names
and places of residences of those owning said business;
(5) In all cases where the amount of business tax to be
paid is measured by gross receipts, the application shall set forth
such information as may be therein required and as may be necessary
to determine the amount of the business tax to be paid by the
applicant;
(6) Any further relevant information which the Collector
may require to enable him to issue the type of business tax
certificate applied for.
If the amount of the business 'tax to be paid by the
applicant is m~asured by gross receipts, he shall estimate the gross
receipts for the period to be covered by the business tax certificate
to be issued. 8~ch estimate, if accepted by the Collector as
reasonable, shall be used in determining the amount of business tax
to be paid by the applicant.
The Collector shall not issue to any such person another
business tax certificate for the same or any other busimess, until
such person shall have furnished to him the sworn statement and paid
the business tax as herein required.
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6.20. 130 RENEWAL CERTIFICATE. In all cases, the applicant for the
renewal of a business tax certificate shall submit to the Collector
for his guidance in ascertaining the amount 'of the business tax to
be paid by the applicant, a sworn statement, upon a form to be
provided by the Collector, setting forth such information concerning
the applicant's business during the preceding year as may be required
by the Collector to enable him to ascertain the amount of the
business tax to be paid by said applicant pursuant to the provisions
of this chapter.
6.20. 140 STATEMENTS AND RECORDS. No statements shall be conclusive
as to the matters set forth therein, nor shall the filing of the
same preclude the City from collection by appropriate action such
sum as is actually due and payable hereunder. Such statement and
each of the several items therein contained shall be subject to audit
and verification by the Collector, his deputies, or authorized
employees of the City, who are hereby authorized to examine, audit,
and inspect such books and records of any business tax certificate
holder or applicant for license, as may be necessary in their
judgment to verify or ascertain the amount of license fee due.
Ail. persons subject to the provisions of this chapter shall
keep complete records of business transactions, including sales,
receipts, purchases, and other expenditures, and shall retain all
such records for examination by the Collector. Such records shall
be maintained for a period of at least three years. No person
required to keep records under this section shall refuse to allow
authorized representatives of the Collector to examine said records
at reasonable times and places.
6.20.150 INFORMATION CONFIDENTIAL. It shall be unlawful for the
Collector or any person having an administrative duty under the
provisions of this chapter to make known in any manner whatever
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information pertaining to the business affairs, operations, or
other informs-ration obtained by an investigation of records and
equipment of any person required to obtain a business tax certifi-
cate, or pay a business tax, or any other person visited or
examined in the discharge of official duty, or the amount or source
of income, profits, losses, expenditures, or any particular thereof,
set forth in any statement or application, or to permit any state-
ment or application, or copy of either, or any book containing any
abstract or particulars thereof to be seen or examined by any
person. Provided that nothing in this section shall be construed
t~ prevent:
(1) The disclosure to, or' the examination of records
and equipment: by, another City official, employee, or agent for
collection of taxes for 'the sole purpose of administering or
enforcing any provisions of this chapter, or collecting taxes
imposed hereunder;
(2) The disclosure of information to, or the examination
of records by, Federal or State officials, or the tax officials of
another city or county, or city and county, if a reciprocal
arrangement exists, or to a grand jury or court of law, upon
subpoena;
(3) The disclosure of information and results of
examination of records of particular taxpayers, or relating to
particular taxpayers, to a court of law in a proceeding brought to
determine the existence or amount of any license tax liability of
the particular taxpayers to the City;
(4) The disclosure after the filing of a written request
to that effect, to the taxpayer himself, or to his' successors,
receivers, trustees, executors, administrators, assignees and
guarantors, if directly interested, of information as to the items
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included in the measure of any paid tax, any unpaid tax or amounts
of tax required to be collected, interest and penalties; further
provided, however, that the City Attorney approves each such
disclosure and that the Collector tomy refuse to make any disclosure
referred to in this paragraph when in his opinion the public
interest would suffer thereby;
(5) The disclosure of the names and addresses of persons
to whom business tax certificates have been issued, and the
general type or nature of their business;
(6) The disclosure by way of public meeting or otherwise
of such information as may be necessary to the Collector in order
to permit it to be fully advised as to the facts when a taxpayer
files a claim for refund of business taxes, or submits an offer of
compromise with regard to a claim asserted against him by the City
for business taxes, or when acting upon any other matter;
(7) The disclosure of general statistics regarding taxes
collected or business done in the City;
(8) The disclosure of information and examination of
records of any business tax certificate holder who is a litigant
in any lawsuit involving the City and such information is
relevant to the issues in such lawsuit.
6.20. 160 FAILURE TO FILE STATEMENT OR CORRECTED STATEMENT. If any
person fails to file any required statement within the time
prescribed, or if after demand therefor made by the Collector he
fails to file a corrected statement, or if any person subject to
the tax imposed by this chapter fails to apply for a business tax
certificate, the Collector may determine the amount of business tax
due from such person by means of suc~ information as he may be able
to obtain.
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If the Collector is not satisfied with the information
supplied in statements or applications filed, he may determine the
amount of any business tax due by means of any relevant information
he may be able to obtain.
If such a determination is made the Collector shall give
a notice of the amount so assessed by serving it personally or by
depositing it in the United States Post Office at Bakersfield,
California, postage prepaid, addressed to the person so assessed at
his last known address. Such person may, within fifteen (15) days
after the mailing or serving of such notice, make application in
writing to the Collector for a hearing on the amount of the business
tax. If such application is made, the Collector shall cause the
matter to be set for the Business Tax Appeals Board. The Collector
shall give at least ten (10) days' notice to such person of the
time .and place of hearing in the manner prescribed above for serving
notices of assessment. The Business Appeals Board shall consider
all relevant evidence produced, and shall make findings thereon,
which shall be final. Notice of ~uch findings shall be served upon
the applicant in the manner prescribed above for serving notices of
assessment.
6.20. 170 APPEAL. Any person aggrieved by any decision of the
Collector with respect to the issuance or refusal to issue such
business tax certificate may appeal to the Business Tax Appeal
Board by filing a notice of appeal with the Collector. The
Business Tax Appeals Board shall thereupon fix a time and place for
hearing such appeal. The Collector shall give notice to such person
of the time and place of hearing by serving it personally or by
depositing it. in the United States Post Office at Bakersfield,
California, postage prepaid, addressed to such person at his last
known address. The Business Tax Appeals Board shall have authority
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to determine all questions raised on such appeal. No such deter-
mination shall conflict with any substantive provision of this
chapter.
6.20.180 ADDITIONAL POWER OF COLLECTOR. In addition to all other
power conferred upon him, the Collector shall have the power, for
good cause shown, to extend the time for filing any required sworn
statement or application for a period not exceeding thirty (30)
days, and in such case to waive any penalty that would otherwise
have accrued.
6.20. 190 BUSINESS TAX CERTIFICATE NONTRANSFERABLE: CHANGED
LOCATION AND OWNERSHIP. No business tax certificate issued pursuant
to this chapter shall be transferable; provided that where a business
tax certificate is issued authorizing a person to transact and carry
on a business at a particular place, such business tax certificate
holder may upon application therefor and paying a fee of $5.00 have
the business tax certificate amended to authorize the transfer of
said business tax certificate to some other lawfully approved
location to which the business is or .'is to be moved. Provided
further that transfer whether by sale or otherwise, to another
person under such circumstances that the real or ultimate ownership
after the transfer is substantially similar to the ownership
existing before the transfer, shall not .be prohibited by this
section. For the purpose of this section stockholders, bondholders,
or other entity herein defined to be a person are regarded as having
the real or ultimate ownership of such corporation or other entity.
6.20.200 DUPLICATE BUSINESS TAX CERTIFICATE. A duplicate business
tax certificate may be issued by the Collector to replace any
business tax certificate previously issued hereunder which has
been lost or destroyed upon the business tax certificate holder
filing statement of such fact, and at the time of filing such
statement paying the Collector a duplicate fee of $1.00.
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6.20.210 POSTING AND KEEPING BUSINESS TAX CERTIFICATE.
(a) Any business tax certificate holder transacting
and carrying on business at a fixed place of business in the City
shall keep the business tax certificate posted in a conspicuous
place upon the premises where such business is carried on.
(b) Any business tax certificate holder transacting and
carrying on business but not operating at a fixed place of business
in the City shall keep the business tax certificate upon his person
at all times while transacting and carrying on the business for
which it is issued.
(c) Whenever identifying stickers, tags, plates, or
symbols have been issued for each vehicle, device, machine, or
other piece of equipment included in the measure of a business tax,
the person to whom such stickers, tags, plates, or symbols have been
issued shall keep firmly affixed upon each vehicle, device, machine,
or piece of equipment the identifying sticker, tag, plate or symbol
which has been issued therefor at such locations as are designated
by the Collector. Such sticker, tag, plate, or symbol shall not be
removed from any vehicle, device, machine, or piece of equipment
kept in use, during the period for which the sticker, tag, plate,
or symbol is issued.
(d) No person shall fail to affix as required herein any
identifying sticke~¥ tag, plate, or symbol to the vehicle, device,
machine, or piece of equipment, for which it has been issued at the
location designated by the Collector, or give away, sell, or
transfer such identifying sticker, tag, plate, or symbol to another
person, or to permit its use by another person.
6.20. 220 BUSINESS TAX - HOW AND WHEN PAYABLE. Unless otherwise
specifically provided, all annual business taxes, under the pro-
visions of this chapter shall be due and payable in advance on the
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first day of July of each year; provided that business taxes
covering new operations, commenced after the first day of July,
may be prorated for the balance of the business period.
Except as otherwise herein provided, business taxes, other
than annual, required hereunder shall be due and payable as follows:
.(a) Semi-annual business taxes, measured by gross
receipts, on the first day of January and the 'first day of July of
each year;
(b) Quarterly business taxes, measured by gross receipts,
on the first day of January, April, July and October of each year;
(c) Monthly business taxes, measured by gross receipts,
on the first day of each and every month.
(d) Weekly flat-rate business taxes on Monday of each
week in advance;
(6) Daily flat-rate business taxes each day in advance;
(f) Other flat-rate business taxes are payable in advance
on the first day of business and thereafter on the first day of any
applicable period.
6.20. 230 DELINQUENT TAXES - PENALTIES - INSTALLMENT PAYMENT. For
failure to pay a business tax when due, the Collector shall add a
penalty of 10% of said business tax on the last day of each month
after the due date thereof, providing that the amount of such
penalty to be added shall in no event exceed 50% of the amount of
the business tax due.
No business tax certificate or sticker, tag, plate or
symbol shall be issued, nor one which has been suspended or revoked
shall be reinstated or reissued, to any person who at the time of
applying therefor, is indebted to the City for any delinquent
business taxes, unless such person, with the consent of the
Collector, enters into a written agreement with the ¢~y, through
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the Collector, to pay such delinquent taxes, plus 10% annual
interest upon the balance, in monthly installments, or oftener,
extending over a period of not to exceed one (1) year.
In any agreement so entered into, such person shall
acknowledge the obligation owed to the City and agree that, in the
event of failure to make timely payment of any installment, the
whole amount unpaid shall become immediately due and payable and
that his current business tax certificate shalI be revocable by the
Collector within thirty (30) days' notice. In the eventlegal action
is brought by the City to enforce collection of any amount included
in the agreement, such person shall pay all costs of suet incurred
by the City or its assignee, including a reasonable cost allocated
for attorney's fees.
The execution of such an agreement shall not prevent the
prior accrual of penalties on unpaid balances at the rate provided
hereinabove, but no penalties shall accru~ on account of taxes
included in the agreement, after the execution of the agreement, and
the payment of the first installment and during such time as such
person shall not be in breach of the agreement.
6.20.240 PENALTY FOR VIOLATION. Any person knowingly violating
any of the provisions of this chapter relating to the requirements
of procuring a business tax certificate, or the requirements of
displaying a business tax certificate, or the requirements of
providing and certifying information required by this chapter, or
knowingly misrepresenting to any officer or employee of this City
any material fact in providing the information required by this
chapter shall be deemed guilty of a misdemeanor, and upon
conviction thereof shall be punishable by a fine of not more -than
$500 or by imprisonment in the City jail for a period of not more
than six months, or by both such fine and imprisonment.
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6.20.250 REFUNDS OF OVERPAYMENTS. No refund of an overpayment of
taxes imposed by this chapter shall be required in whole or in
part unless a claim for refund is filed with the Collector within
a period of one (1) year from the last day of the calendar month
following the period for which the overpayment was made, and all
such claims for refund of the amount of the overpaymmnt must be
filed with the Collector on forms furnished by him and in the
manner prescribed by him. When he determines from the evidence
presented to him that an overpayment has been made, the Collector
may refund the amount overpaid.
6.20.260 REFL~IDS OF UNUSED BUSINESS TAX CERTIFICATE. Where a
certificate holder has ceased doing business a refund of an
unused period of a business tax certificate may be granted upon the
filing of a written request to the Collector; provided that any
refund shall be made on only unused full calendar quarters and shall
not be made for any calendar quarter in which the business covered
thereunder was conducted for any period of time. When the Collector
determines that the business which is the subject matter of the
business tax certificate has terminated, the Collector may refund
a pro-rata amount of said business tax certificate tax equal to the
remaining calendar quarters of the business tax paid but still unused.
6.20.270 ENFORCEMENT. It shall be the duty of the Collector, and
he is hereby directed to enforce each and all of the provisions of
this chapter. The Chief of Police shall render such assistance in
the enforcement hereof as may from timm to time be required by the
Collector or the City Council.
The Collector in the exercise of the duties imposed upon
him hereunder, and acting through his deputie's or duly authorized
assistants, shall examine or cause to be examined all places of
business in the City to ascertain whether the provisions of this
chapter have been complied with.
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The Collector and each and all of his assistants and any
police officer of the City of Bakersfield shall have the power and
authority to enter, free of charge, and at any reasonable time,
any place of business required to procure a business tax certifi-
cate herein, and demand an exhibition of said certificate. Any
person having such business tax certificate theretofore issued, in
his possession or under his control, who willfully fails to exhibit
the same on demand, shall be guilty of a misdemeanor and subject
to the penalties provided for by the provisions of this chapter.
(It shall be the duty of the Collector and each of his assistants
to seek a complaint from the appropriate authority to be filed
against any and all persons found to be violating any of said
pr ovis ions. )
6.20.280 BUSINESS TAX A DEBT. The amount of any business tax and
penalty imposed by the provisions of this chapter shall be deemed
a debt to the City. An action may be commenced in the name of said
City in any court of competent jurisdiction, for the amount of any
delinquent business tax and penalties.
6.20.290 REMEDIES CUMULATIVE. Ail remedies prescribed hereunder
shall be cumulative and the use of one or more remedies by the City
shall not bar the use of any other remedy for the purpose of
enforcing the provisions hereof.
6.20. 300 EFFECT OF CHAPTER ON PAST ACTIONS - UNEXPIRED BUSINESS
TAX CERTIFICATES. Neither the adoption of this chapter nor its
superseding of any portion of any other ordinance of the City shall
in any manner be construed to affect prosecution for violation of
any other ordinance committed prior to the effective date hereof,
nor be construed as a waiver of any business tax or any penal
provision applicable to any such violation, nor be construed to
affect the validity of any bond or cash deposit required by any
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ordinance to be posted, filed, or deposited, and all rights and
obligations thereunto appertaining shall continue in full force and
effect.
Where. a business tax certificate for revenue purposes
has been issued to any person by the City and the tax paid for the
business for which the business tax certificate has been issued
under the provisions of any ordinance heretofore enacted and the
term of such business tax certificate has not expired, then the
business tax prescribed for said business by this chapter shall
not be payable until the expiration of the term of such unexpired
business tax certificate.
6.20.400 RULES AND REGULATIONS. The Collector may promulgate
rules and regulations consistent with the provisions of this
chapter as may be necessary or desirable to aid in the interpre-
tation and enforcement of the provisions of this chapter.
6.20.500 BUSINESS TAX - GROSS RECEIPTS. Every person who engages
in business at a fixed place of business within the City shall pay
annual business tax based upon gross receipts at the following
rates and in the following classifications:
RATES
Classification "A" $0.65 per $1,000.00 of gross receipts or
fractional part thereof.
Minimum tax: $10.00
Classification "B" $0.35 per $1,000.00 of gross receipts or
fractional part thereof.
Minimum tax: $10.00
Classification "C" $0.30 per $1,000.00 of gross receipts or
fractional part thereof.
Minimum tax: $10.00 ··
Classification "D" $0.25 per $1,000.00 of gross receipts or
fractional part thereof.
Minimum tax: $10.00.
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CLASSIFICATIONS
Class Classification "A"
No.
1. Appraiser
2. Architect
3. Attorney at Law
4. Auditor or Accountant
5. Assayer
6. Bac:teriologist
7. Chemist or Chemical Laboratory
8. Podiatris t
9. Chiropractor
10. Civil Engineer
11. Collection Agency
12. Dental Laboratory
13. Dentis t
14. Electrical Engineer
15. Geologist
16. Hydraulic or Mining Engineer
17. Insurance Adjuster
18. Mechanical Engineer
19. M~dical Laboratory
20. Oculist
21. Optician
22. Optome tris t
23. Osteopath
24. Physician
25. Real Estate Agent
26. Structural Engineer
27. Surgeon
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28. Surveyor
29. Ve terinarian
35. Ail other professions not hereinabove specifically set
forth, and other businesses not specifically set forth in
this chapter, operating on a net profit of 10.01% or more
will be classified in the above category.
Classification "B"
36. Bakeries
37. Bedspring and Mattress Manufacturing
38. Manufacturing of Bodies for Automobiles, Busses, or Trucks
39. Book Publishing and Printing
40. Manufacturing of Agricultural or Industrial Chemicals
41. Manufacturing of ConCrete, Gypsum or Plaster Products
42. Confectioners
43. Dairy Product Manufacturers
44. Foundries
45. Fruit and Vegetable Canneries
46. Machine Shops
47. Meat and Provisions Packers
48. Manufacturer of Paints, Varnishes and Lacquers
49. Pe tro leum Re finerie s
50. Printers
51. Soft Drink Bottlers
52. Iron and Steel Fabricators
53. Renting of Automobiles, Trucks and Trailers
54. Tree Trimming
55. Water Companies not under City Franchise
56. Advertising by Electric Signs or Billboards
57. Dry Cleaning Plants and Agencies
58. Hospitals
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59. Maternity Homes
60. Sanitoriums
61. Rest Homes
62. Photographer (Transient Photographers, see Chapter 7.56)
63. Linen Supply
64. Laundry
65. Newspapers, other than daily
66. Mot tuaries
67. Gardening
68. Manufacturers and other businesses not specifically set
forth in this chapter, operating on a net profit of
10.{10% to 4.01% will be classified in the above category.
Classification "C"
71. Ice Depot and Production
72. Retail Milk Trucks
73. Rock, Sand, Gravel, Dirt, Mixed Concrete, etc.
74. Skating Rinks
75. Theaters and Movie Houses
76. Gasoline Service Stations
77. Re s tauran ts
78. Bowling Alleys
79. Arcades
80. Vending Machine Operators
81. Public Utilities, exclusive of any gross receipts
attribu'~able to interstate coL~.~,erce (See Section 6.20.105
of this chapter)
82. Retailers and other businesses not specifically set forth
in this chapter, operating on a net profit of 4.00% to
2.01% will be classified in the above category.
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Classification "D"
90. Drays, Motor Trucks, etc., for Transportation of Freight
91. Automobile Dealers
92. Gasoline and Oil Distributors
93. Automobile Wrecking
94. Wholesale and other businesses not specifically set forth
in this chapter, operating on a net profit of 2.00% or
under will be classified in the above category.
6.20.600 CLASSIFICATION - PROCEDURE FOR REVIEW. In any case where
a business tax certificate holder or an applicant for a business
tax certificate believes that his individual business is not assigned
to the proper classification under this section because of circum-
stances peculiar to it, as distinguished from other businesses of
the same kind, he may apply to the Collector for reclassification.
Such application shall contain such relevant information as the
Collector tomy deem necessary and require in order to determine
whether the applicant's individual business is properly classified.
The Collector shall then conduct an investigation following which
he shall assign the applicant's individual business to the classifi-
cation shown to be proper on the basis of such investigation. The
proper classification is that classification which, in the opinion
of the Collector, most nearly fits the applicant's individual
business. The reclassification shall not be retroactive, but s~all
apply at the time of the next regularly ensuing calculation of the
applicant's tax. No business shall be cla'ssified more than once
in one' (1)i year.
6.20.610 CLASSIFICATION - NOTICE OF ACTION - PROCEDURE FOR HEARING.
The Collector shall notify the applicant of the action taken on the
application for reclassification. Such notice shall be given by
serving it personally or by depositing it in the United States Post
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Office at Bakersfield, California, postage prepaid, addressed to
the applicant at his last-known address. Such applicant may,
within fifteen (15) days after the mailing or ser.ving of such
notice, make written request to the Collector for ~.a hearing on his
application for reclassification. If such request is made within
the time prescribed, the Collector shall cause the matter to be set
for hearing before the Business Tax Appeals Board within thirty
(30) days. The Collector shall give the applicant at least ten (10)
days' notice of the time and place of the hearing in the manner
prescribed above for serving notice of the action taken on the
application for reclassification. The Business Tax Appeals Board
shall consider all evidence adduced and its findings thereon shall
be final. Written notice of such findings shall be served upon
the applicant in the manner prescribed above for service of notice
of the action taken on the application for reclassification.
6.20.700 BUSINESS TAX - FLAT RATE. Every person transacting and
carrying on the businesses herein enumerated shall pay a business
tax as follows:
FLAT RATE
Class
No. quarterly Ann .ually
2. Heavy Industrial Servicing and Oil-
field Repair Organizations 20.00
4. Operators of Pin Ball and Marble Games
and Other Amusement Devices, each device 12.00
6. Auctioneer (see chapter 7.28) 60.00
8. Bail Bond Broker 100.00
10. Barber Shop, each chair 6.00
11. Beauty Shop, each operator 6.00
12. Barber College or School 96.00
13. Beauty College or School 96.00
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15. Billiard or Pool Tables, each table
(see chapter 7 ~ 32) 12.00
17. Card Room, first table each room 100.00
Each table in excess of one per room 35.00
(see chapter 7.34)
19. Christmas Tree Lot 20.00
21. Construction: $30 per year or fractional
'part thereof for first $150,000 of gross
receipts; $60 per year or fractional part
thereof over $150,000 to $1 million of
gross receipts; $120 per year or fractional
part thereof over $1 million of gross re-
ceipts.
23. Curb Painting (see chapter 7.05) 10.00
25. Public Dances (see chapter 7.40) 10.00
27. Health Club 40.00
29. Hotels, Lodging Houses and Auto Courts,
per room (see chapter 7.48) .75
31. Ice Cream, Soft Drink, etc. Peddling 10.00
(see chapter 8.44)
33. Itinerant Merchant 20.00
~35. Secondhand Furniture Dealer 100.00
(see chapter 7.18)
37. Pawn Broker (see chapter 7.18) 200.00
39. Junk Collector (see chapter 7.18) 40.00
41. Junk Dealer (see chapter 7.18) 100.00
43. Personal Loans by other than pawn broker 100.00
45. Purchasers of Commercial Paper or Factors 100.00
49. Masseur (see chapter 7.44) 15.00
50. Miniature Golf Course 20.00
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52. Music Boxes, each device 10.00
54. Newspapers, daily 500.00
56. Palmist, Fortune Teller, Clairvoyant, etc. 300.00
58. Coin-Operated Photograph Machines, each
machine 20. O0
60. Private Detective 20.00
61. Private Patrol, each business (see chapter 7.14) 20.00
62. Private Patrol Watchman, etc., each person 10.00
(see chapter 7.14)
63. Savings and Loan Associations 100.00
64. Solicitors of Advertising for Radio and T.V. 50.00
(see chapter 7.02)
66. Taxi., each vehicle (see chapter 7.52) 15.00
68. Car and Truck Leasing (not part of
rental business) 25.00
70. Schools, Dancing 20.00
71. Schools, Secretarial, Trade, etc. 20.00
72. Shoe Shining, First chair each stand 6.00
Each. chair in excess of one per stand 2.00
74. Shooting Gallery (see chapter 7.32) 100.00
76. Professional Sporting Events~ _~ 15.00
78. Stock Broker, Securities and Commodities
Broker, per person 40.00
80. Door-to-Door or Telephone Solicitors,
Retail, each solicitor (excludes
salesmen for licensed dealers) 10.00
82. Traveling Shows, Circus and Exhibits 500.00
(see chapter 7.36)
84. Amusement Riding Devices only (food and
drink stands im'aluded) 12.50
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85. Carnival Amusement Games, Tests of
Skill, etc. 750.00
86. Amusement Rides as permanent business
in city 50.00
88. Weighing Machines, each machine 1.00
6.20.800 DELIVERY BY VEHICLE - OPTIONAL RATE. Every person not
having a fixed place of business within the City, and not being
therein otherwise taxed or classified, who delivers goods, wares,
or merchandise of any kind of vehicle or who provides any service
by the use of vehicles in the City, shall pay a business tax of
$25.00 annually; provided that any such person may elect to pay a
license tax under Classification "C" of Section 6.20.500, measured
by gross receipts from business done within the City at retail
direct:to the consumer or Classification "D" of Section 6.20.500,
measured by gross receipts from business done within the City at
wholesale to retail, or wholesale dealers having an established
place of business in the City, to become a part of their stock in
trade.
6.20.810 OUTSIDE BUSINESSES. Every person not having a fixed
place of business within the City who engages in business within
the City and is not subject to the provisions of Section 6.20.800
of this chapter shall pay a business tax at the same rate prescribed
herein for persons engaged in the same type of business from and
having a fixed place of business within the City.
6.20.820 SEVERABILITY. If any section, subsection, sentence, clause,
phrase or portion of this chapter is for any reason held to be invalid~
or unconstitutional by the decision of any court of competent
jurisdiction, such decision shall not affect the validity of the
remaining portion of this chapter. The City Council of this City
hereby declares that it would have adopted this chapter and each
section, subsection, sentence, clause, phrase or portion thereof,
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irrespective of the fact that any one or more sections, subsections,
clauses, phrases, or portion be declared invalid or unconstitutional.
SECTION 3
This ordinance shall become effective thirty days from and
after its passage.
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 31st day of March, 1969, by the following
vote:
AYES: COUNCILMEN HEISEY, HOSKING, REES, RUCKER, STIERN, VETrER, WHITTEMORE
NOES: COUNCILMEN: 7~ ~ --
A..gSENT COUNCILMEN: ~7"?~~ _
· ..".~T,:'.I'! ,G COUNCILMEN: ._. ~, ~ _
CITY CLERK and Ex-Officio Clerk of
the Council of the City of Bakersfield
APPROVED thi~ 31.st .day of March, 1969.
VICE-MAYOR of the Og~ty
APPROVED: .
CI~ AT~E~
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AfFrays! of osl ng r nan es
STATE OF C2,?JFORNIA, ~
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 ................. ..A.~....r.~..]:...~. .................................................. 19...6...9.. 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 ..................M...a..~.~..h......3..1.. ............................ 19..6..~..., which ordinance
was' numbered ............ .1...7..8...5.. .................. New Series, and entitled:
AN ORDINANCE OF THE COUNCIL OF THE CITY OF
tlP/KERSFIELD ENACTING A REVISED BUSINESS TAX
CODE FOR THE CITY OF BAKERSFIELD.
Subscribed and sworn to before me this
....7..t, lt..day of ............. .A.p..~...i...1. ...................... ,19..6...9....
Notary Public in and for the County of Kern, State of California