HomeMy WebLinkAboutORD NO 2138 ORDINANCE NO. 2138 NEW SERIES
AN ORDINANCE OF THE COUNCIL OF THE CITY OF
BAKERSFIELD AMENDING SUBPARAGRAPH (3) OF
PARAGRAPH (b) OF SECTION 6.08.040, ADDING
SUBPARAGRAPH (4.5) TO PARAGRAPH (b) OF
SECTION 6.08.040, ADDING SUBPARAGRAPH (3.5)
TO PARAGRAPH (b) OF SECTION 6.08.050 AND
ADDING SECTION 6.08.061 TO CHAPTER 6.08 OF
TITLE 6 OF THE MUNICIPAL CODE, CONCERNING
SALES AND USE TAX.
BE IT ORDAINED by the Council of the City of Bakersfield
as follows:
SECTION 1.
That subparagraph (3) of paragraph (b) of Section 6.08.040
of Chapter 6.08 of the Municipal Code of 'the City of Bakersfield is
hereby amended to read as follows:
(3) If a seller's permit has been issued to a retailer
under Section 6067 of the said Revenue and Taxation Code, an
additional seller's permit shall not be required by reason of this
section.
SECTION 2.
That subparagraph (4.5) is here~y added to paragraph (b)
of Section 6.08.040 of said Municipal Code to read as follows:
(4.5) There shall be excluded from the gross receipts by
which the tax is measured:
(i) The amount of any sales or use tax imposed by
the State of California upon a retailer or consumer.
' (ii) The gross receipts from the sale of tangible
personal property to operators of waterborne vessels to be used ~or
consumed principally outside the city in which the sale is made
and directly and exclusively in the carriage of persons or property
in such vessels for commercial purposes.
(iii) The gross receipts from the sale of tangible
personal property to operators of aircraft to be used or consumed
principally outside the city in which the sale is made and directly
and exclusively in the use of such aircraft as common carriers
of persons or property under the authority of The laws of this
state, the United States, or any foreign government.
SECTION 3.
That subparagraph (3.5) is hereby added to paragraph (b)
of Section 6.08.050 of said Municipal Code to read as follows:
(3.5) There shall be exempt from the tax due under this
section:
(i) The amount of any sales or use tax imposed
by the State of California upon a retailer or consumer.
(ii) The storage, use or other consumption of
tangible personal property, the gross receipts from the sale of
which has been subject to sales tax under a sales and use tax
ordinance enacted in accordance with Part 1.5 of Division 2 of the
Revenue and Taxation Code by any city and 'county, county, or city
in this state.
(iii) The storage, use or other ~consumption of
tangible personal property purchased by operators of waterborne
vessels and used or consumed by such operators directly and
exclusively in the carriage of persons or property in such vessels
for commercial purposes.
(iv) In addition to the exemptions provided in
Sections 6366 and 6366.1 of the Revenue and Taxation Code, the
storage, use, or other consumption of tangible personal property
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purchased by operators of aircraft and used or consumed by such
operators directly and exclusively in the use of such aircraft as
common carriers of persons or property for hire or compensation
under a certificate of public convenience and necessity issued
pursuant to the laws of this state, the United States, or any
foreign government.
SECTION 4.
That Section 6.08.061 is hereby added to Chapter 6.08
of the said ~nicipal Code to read as follows:
6.08.061 ~pplication of Provisions Relating to Exclusions
and Exemptions. (a) Sections 6.08~040 (b) (4.5), and
6.08.050 (b) (3.5) of this Chapter shall become operative on
January 1st of the year following the year in which the State Board
of Equalization adopts an assessment ratio for state-assessed
property which is identical to the ratio which is required for
local assessments by Section 401 of the Revenue and Taxation Code,
at which time Sections 6.08. 040 (b) (4) and 6.08. 050 (b) (3) of
this Chapter shall become inoperative.
(b) In the event that Sections 6.08.040 (b) (4.5) and
6.08.050 (b) (3.5) of this Chapter become operative and the State
Board of Equalization subsequently adopts an assessment ratio for
state-assessed property which is higher than the ratio which is
required for local assessments by Section 401 of the Revenue and
Taxation Codes Sections 6.08.040 (b) (4) and 6.08.050 (b) (3) of
this Chapter shall become operative on the first day of the month
following the month in which such higher ratio is adopted, at which
time Sections 6.08.040 (b) (4.5) ~nd 6.08.050 (b) (3.5) Of this
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Chapter shall become inoperative until the first day of the month
following the month in which the Board again adopts an assessment
ratio for state-assessed property which is identical to the ratio
required for local assessments by Section 401 of the Revenue and
Taxation Code:, at which time SectionS 6.08.040 (b) (4.5) and
6.08.050 (b) (3.5) shall again become operative and Sections
6.08.040 (b) (4) and 6.08.050 (b) (3) shall become inoperative.
SECTION 5.
This ordinance shall be Operative on January 1, 1974 and
shall become effective thirty days from and after the date of its
passage.
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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 15th day of October ,
1973, by the following vote:
Council of the City of Bakersfield
APPROVED this 15th day of October ., 1973.
~A_YOR of Baker: .d
APPROVED AS TO FORM:
CITY ATTORNEY df thed~ity of Bakersfield
Affi av ! of Ore,nantes
STATE OF 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 ....................... .O...c...t..o..~...e..r.....1...6.. ..................................... ,19..7...3... 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 ............... _0~J:.ab.~....1.5 ........................ 19..7.3.., which ordinance
was numbered ............. ..2..1...3...8. ................. New Series, and entitled:
AN ORDINANCE OF THE COUNCIL OF THE CITY OF
BAKERSFIELD AMENDING SUBPARAGRAPH (3) OF
PARAGRAPH (b) OF SECTION 6.08.040, ADDING
SUBPARAGRAPH (4.5) TO PARAGRAPH (b) OF
SECTION 6.08.040, ADDING SUBPARAGRAPH (3.5)
TO PARAGRAPH (b) OF SECTION 6.08.050 AND
ADDING SECTION 6.08.061 TO CHAPTER 6.08 OF
TITLE 6 OF THE MUNICIPAL CODE, CONCERNING
SALES AND USE TAX.
City Clerk
Subscribed and sworn to before me this
............
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