HomeMy WebLinkAboutORD NO 2650ORDINANCE NO. 2650 NEW SERIES
AN ORDINANCE OF THE COUNCIL OF THE CITY OF
BAKERSFIELD AMENDING THE UNIFORM LOCAL SALES
AND USE TAX ORDINANCE OF THE CITY OF BAKERSFIELD,
CHAPTER 6.08 OF TITLE 6 OF THE BAKERSFIELD
MUNICIPAL CODEr TO INCREASE THE SALES AND
USE TAX IMPOSED THEREBY FROM .951 OF ONE
PERCENT TO ONE FULL PERCENT.
part of
and
WHEREAS, sales and use tax revenues are an integral
financinq the municipal operation of the City of Bakersfield;
WHEREAS, there has been a marked decrease in the ability
of the City of Bakersfield to generate revenue coupled with
increasing financial constraints imposed upon the operation of
the City of Bakersfield; and
WHEREAS, an increase in sales and use tax revenue will
provide additional funds necessary for the continued efficient
operation of the City of Bakersfield;
NOW, THEREFORE, BE IT ORDAINED by the Council of the
City of Bakersfield as follows:
SECTION
Paragraph (c) of Section
is amended to read as follows:
(c) To adopt a sales and use
6.08.020 of the Municipal Code
tax ordinance which imposes a
one percent 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 Equaliza-
tion in administering and collecting the California State Sales
and Use taxes.
SECTION 2.
Subparagraph (1) of paragraph (a) of Section 6.08.040
of the Municipal Code is amended to read as follows:
6.08.040 Sales tax imposed - Place of sale - Adoption of
state law - Exemptions. (a) (1) For the privilege of selling
tangible personal property at retail a tax is imposed upon all
retailers in the city at the rate of .951 of one percent of the
gross receipts of the retailer from the sale of all tangible
personal property sold at retail in the City of Bakersfield to
and including September 30, 1981, and at the rate of one percent
on and after October 1, 1981.
SECTION 3.
Paragraph (a) of Section 6.08.050 of the Municipal Code
is amended to read as follows:
6.08.050 Use tax imposed - Adoption of state law - Exemptions.
(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 .951 of one percent of the sale price of
the property to and including September 30, 1981, and at the rate
of one percent on and after October 1, 1981. The sales price
shall include delivery charges when such
state sales or use tax regardless of the
is made.
charges are subject to
place to which delivery
SECTION 4.
Section 6.08.080 of the Municipal Code is amended to
read as follows:
6.08.080 Suspension of existing ordinances. At the time
this chapter goes into operation, the provisions of Ordinance
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
e
of Equalization ceases to pewform 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 Equalization is without power
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 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 ninety-hundredths of one percent continuously
from and after January 1, 1957, to July 1~ 1959; and at the rate
of .985 of one percent from and after July 1, 1959, to and including
June 30, 1960; and at the rate of .977 of one percent from and
after July 1, 1960, to and including June 30, 1961; and at the
rate of one percent from and after July 1~ 1961, to and including
Septemb~ 30, 1961; and at the rate of .!)67 of one percent from
and after October 1, 1961; and at the rate of .972 of one percent
after July 1, 1965, and at the rate of .904 of one percent from
and after January 1, 1969, and at the rate of .951 of one percent
from and after July 1, 1969; and at the rate of one percent from
and after October 1, 1981. Upon the ceasing of the State Board
of Equalization to perform the functions incident to the admini-
stration and operation of the taxes imposed by this chapter, the
provisions of Ordinance 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 percent. 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 of 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.
This ordinance shall be posted in accordance with the
City Charter provisions and shall become effective thirty (30)
days from and after the date of its passage.
......... o0o ..........
I
and adopted by the Council of the
meeting thereof held on the ~st
the following vote:
HEREBY CERTIFY that the foregoing Ordinance was passed
City of Bakersfield at a regular
day of July , 1981, by
CITY CLERK/and ~X Officio Clerk of the
Council of the City of Bakersfield
APPROVED this __ks_t__ day of July , 1981
the City of Bakersfield
APPROVED as to form:
CITY ATTORN~ of the City of a ersfield
Affidavit of Iosttng r tttatt es
STATE OF CALIFORNIA, I
County of Kern ss.
PHILIP KELMAR, being duly sworn, deposes and says:
That he is the duly appointed, acting and qualified City Clerk of the City of Bakersfield; and
that July 6
oa ..............................................................................................................................19._.~.~ he 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 ....... .~.~.y........1. ................................................................, 19....~..1..., which ordin~-ce
was numbere~......_~.6.5.0 .........................New Series, and entitled:
AN ORDINANCE OF THE COUNCIL OF THE CITY OF
BKAERSFIELD AMENDING THE UNIFORM LOCAL gALES
AND USE TAX ORDINANCE OF THE CITY OF BAKERSFIELD,
CHAPTER 6.08 OF TITLE 6 OF THE BAKERSFIELD
MUNICIPAL CODE, TO INCREASE THE SALES AND USE
TAX IMPOSED THEREBY FROM .951 OF ONE PERCENT TO
ONE FULL PERCENT.
C ty Clerk
Subscribed and sworn to before me this
7th day of July , 'i9 81