Ordinance - 1859�J
•
ORDINANCE NO. 1859
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF WEST COVINA,
CALIFORNIA, AMENDING CERTAIN SECTIONS OF CHAPTER 14, SECTION 68
OF THE WEST COVINA MUNICIPAL CODE TO ADD CATEGORY Z:
MISCELLANEOUS BUSINESSES.
The City Council of the City of West Covina does hereby ordain as
follows:
SECTION 1. Category Z: Miscellaneous Businesses is hereby added
to Section 14-68 of the West Covina Municipal Code as follows:
Category Code Z: Miscellaneous Businesses
Any business not categorized above shall be taxed on the gross
receipts attributable to business conducted within the City unless
another method of collection is required by law.
In the case of a gross receipts tax, the fees prescribed in the
schedule of fees for the first unit of gross receipts shall be
due and payable at the time the application for the license if
files. As used in this category "gross receipts" means the total
amount charged or received during the license period without any
deduction whatsoever. The license collector shall specify the
information to be provided in the license application, including
requiring that the licensee submit a copy of the tax return filed
with the California Franchise Tax Board relative to all revenues
received by the licensee within the city during the license year.
Within thirty (30) days after the end of the calendar year for
which the license is issued or upon the transfer or ownership of
the property or at the time an application is filed for the
renewal of the license, whichever is earlier, the licensee or
applicants, as the case may be, shall file a declaration under
penalty of perjury specifying the total amount of gross receipts
received during the license period. If any additional taxed are
due upon the basis of the gross receipts from such properties,
the additional tax shall be paid at the time the declaration is
filed and before any renewal license is issued.
The city council may, by resolution, suspend all or any portion
of said tax imposed under Category Z for a period of timeas it
determines to be equitable in order to adjust the impact of said
tax. Atthe end of said period of suspension, the tax shall
automatically be reinstated in accordance with the amounts set
forth in the schedule of fees.
SECTION 2. Effective date.
This ordinance shall be effective 30 days from the date of its
adoption.
SECTION 3. The City Clerk shall certify to the adoption of this
ordinance and shall cause the same to be published in a manner
required by law.
PASSED and APPROVED this i Gt day of October , 1990.
City Clerk Janet Berry
ATTEST:
CITY CLERK
• STATE OF CALIFORNIA )
COUNTY OF LOS ANGELES ) ss.
CITY OF WEST COVINA )
I, Janet Berry , City Clerk of the City of West Covina,
do hereby certify that the foregoing Ordinance No. 1859 was
regularly introduced and placed upon its first reading at a regular
meeting of the City Council on the 24th day of September 1990.
That thereafter, said Ordinance was duly adopted and passed at
a regular meeting of the City Council on the 1st day
of October , 1990, by the following vote, to wit:
AYES: Councilmembers:
NOES: Councilmembers:
ABSENT: Councilmembers:
APPROVED AS TO FORM:
al�aba-k & . &fVkV'-
ITY ATTORNEY
it,
Herfert, Jennings, Manners, McFadden, Tarozzi
None
None
CITY CL
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CERTIFICATION
I, JANET BERRY, City Clerk of the City of West Covina, State of
California, do hereby certify that a true and accurate copy of
Ordinance No. rU- - was published, pursuant to law, in the
San Gabriel Valley Tribune, a newspaper of general circulation
published and circulated in the City of West Covina.
DATED: - / 9 -9 p
Janet Berry, City Ark
City of West Covina, California