Resolution - 6185RESOLUTION NO. 6185
• A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF WEST COVINA,
CALIFORNIA ESTABLISHING THE SCHEDULE OF FEES FOR BUSINESS
LICENSE TAXES.
WHEREAS,. the City Council of the City of West Covina under Ordinance
No. 1486 established that the schedule of fees was to be adopted by resolu-
tion of the City Council; and
WHEREAS, the City Council of the City of West Covina under Resolution
Nos. 6162 and'6165 suspended portions of the business license tax for commer-
cial rental and the increase in the amount of charges relating to business
license tax equal to the increase of the base index in the Consumer Price
Index for the fiscal year 1980-81.}
NOW;, T_H;E•RE.FORE-.., the City Council does resolve as follows:
SECTION 1. The Schedule of Fees for the sections of the Municipal Code
of the City of West Covina dealing with the Business License Tax is established
as follows:
SCHEDULE OF FEES
(per calendar year)
Type of Fee Current Charge Charges as of 1/1/81
• 1. Transfer Fee $ 5.00
(per section 14-28 of the
West Covina Municipal Code)
2. Microwave pay television' 1'/2 of_1 percent.of gross
system (per section 14-57 receipts;.Wi,th"a minimum.—,
of the West Covina Municipal charge''of"$106.60
Code)
3. CATEGORY CODE V-Sanitary
Landfills and Disposal
Sites
4. CATEGORY CODE A: A-1
Residential Rentals
5. CATEGORY CODE A: A-11
Office and Commercial
Rentals
Land lease
U
10 percent of gross
receipts with a minimum
of $100,000.00
$50.00 minimum for the
first two units plus $10.00
for each additional unit
Rental without land lease=
Minimum of $50 for the first
$5,000.00 of rental revenues
+ $10.00 per each $1,000.00
or fraction thereafter.
Rental with land lease
Minimum of $60.00 per
calendar quarter for the
first $5,000.00 of rental
charges paid + $12.00 per
calendar quarter for each
$1,000.00 or fraction there-
after.
Same
Same
Same
$55.00 minimum for the
first two units plus
$11.00 for each addi-
tional unit
Same
Same
Type of Fee
6. CATEGORY CODE P:P1
Professions
•
•
•
Current Charqe
Corporation=$50.00 base fee +
$50.00 for each professional
employee and $10.00 for each
nonprofes,siona.l.employee..
Individual or partnership=
minimum $50.00 + $10.00 for
each employee and $50.00 for
each additional working owner
partner, or principal
any,p.rofessional in lieu
of the yearly fee may pay
a fee of $5.00 per day
Charges as of 1/l/81
Corporation=$55.00 base
fee + $55.00 for each
professional employee
and $11.00 for each non-
professional employee '
Individual or partner-
ship=minimum $55.00 +
$11.00 for each employee
and $55.00 for each addi-
tional working owner,
partner, or principal
any Professional in lieu
of the yearly fee may
pay a fee of $5.00 per
day.
7. CATEGORY CODE P:P11 Minimum of $50.00 + $10.00 Minimum of $55.00 +
Services for each employee or addi- $11.00 for each employee
tional working owner, partner, or additional working
or principal. owner, partner, or princi
pal.
8. CATEGORY CODE C:
Contractors
9. CATEGORY CODE R:
Retail
10. CATEGORY CODE M:
Manufacturers, wholesalers
newspaper publishing,
grocers, meat markets,
transfer and storage com-
panies, and businesses of
a like nature or similar
nature
11. CATEGORY CODES:
Special Businesses
a. Finance Companies
b. Savings and Loan
Associations
c. Dance Permit
d. Skating and Roller
Rink
e. Theatres and Movies
f. Gyms and Figure Salons
g. Billiard Parlors
h. Bowling Alleys
i. Mailing and Telephone
Service
Contractors subject to a job
fee=$10.00
Contractors not subject to a
job fee=$60.00
Daily fee of $5.00 per day
or;
Minimum of $50.00+$10.00 for
each employee and $10.00 for
each additional working
owner, partner, or principal
more than one
Contractors subject to
a job fee=$11.00
Contractors not subject
to a job fee=$66.00
Daily fee of $5.00 per
day or;
Minimum of $55.00+$11.00
for each employee and
$11.00 for each addi-
tional working owner,
partner, or principal
more than one
Minimum of $50.00+$10.00 for Minimum of $55.00+$11.00
each employee and.$10.00 for for each employee and
each additional working owner, $11.00 for each addi-
partner, or principal more tional working owner,
than one partner, or principal
more than one
$150.00
$150.00
$250.00'or $37.50 per dance
$100.00
15� per seat for the first
500 + 7.5� for each seat
thereafter
$90.00
$50.00
$50.00 + $7.50 per alley
$50.00
-0- (Exempt)
$165.00
$276.00 or $41.00 per
dance
$110.00
17� per seat for the
first 500 + 8� for each
seat thereafter
$99.00
$55.00
$55.00 +:-$8.00 per alley
$55.00
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•
•
Type of Fee Current Charge
11. Special Businesses (cont'd.)
j. Peddlers and Solicitors $15.00 per day or $150.00 per
year per individual or $200.00
per year per company
k. Junk Dealers
1. Bankruptcy, liquida-
tion and like sales
M. Carnivals and Circuses
n. House movers
o. Taxicab Operators
p. Delivery or sale of
goods or services by
vehicle or on foot
-Wholesale
-Retail
-Food Vendors
-Laundry, dry cleaning
or uniform service
-all other route sales
or rentals
q. Service vehicles
r. Shoe Shine Stand
s. Amusement Shows
• t. Gardeners
U. Laundromat
-Laundromat
$250.00 or, ,$15.00 per day
30 day sale-$37.50 per day
60 day sale-$75.00'per day
90 day sale-$100.00 per day
(these fees shall not apply
to a licensed business con-
ducted for at least one year
immediately preceding such
sale)
$250.00 for the first day and
$125.00 for each day there-
after
$150.00 or $37.50 per day
$30:00 per cab or $250.00 per
company
$25.00 per vehicle or $200.00
per company
$30.00 per vehicle o} $250.00
per company
$50.00 per established route
$50.00 per established route
$50.00 per established route
$30.00 per vehicle or $500.00
per company
$10.00 if not inside other
business
$7.50 per ride
$30.00 per vehicle
Minimum of $40.00 + $1.00
for each coin operated machine
over 30 in number
Charges as of 1/l/81
$16.00 per day or $165.0(
per.year per individual
or $221.00 per year per
company
$276.00 or $16.00 per
day
30 day sale-$41.00
60 day sale-$82.00
90 day sale-$110.00
(Same)
$276.00 for the first
day + $138.00 for each
day thereafter
$165.00 or $41.00 per
day
$33.00 per cab or
$276.00 per year per
company
$27.00 per vehicle or
$221.00 per company
$33.00 per vehicle or
$276,00 per company
$55.00 per established
route
$55.00 per established
route
$55.00 per established
route
533.00 per vehicle or
$552.00 per company
$11.00 if not inside
other business
$8.00 per ride
$33.00 per vehicle
Minimum of $44.00 +
$1.00 for each coin
operated machine over
30 in number
Type of Fee
U. Laundromat (cont'd)
-other coin -operated
washers and dryers
V. Vending Machines
-Cigarette
-Photo-machine
-Stamp-machine
-Bulk-machine
•
Current Charqe
owner installed= $1.00 for
each machine
non -owner installed= $25.00
for the first $2,000.00 or
less of gross receipts +
$4.00 for each additional
$1,000 or fraction thereof
of gross receipts
$16.00 for the first $1,000.00
or less of gross receipts
+ 1/10 of 1 percent of the
amount of any additional
gross receipts
$12.00 for the first $1,000.00
or less of gross receipts +
1/10 of 1 percent of any addi-
tional gross receipts
$3.00 for the first $500.00 or
less of gross receipts + 1/10
of l percent of any additional
gross receipts
$1.00 for the first $100.00 or
less of gross receipts + 1/10
of 1 percent of any additional
gross receipts
Charges as of 1/l/81
Same
Same
Same
Same
Same
Same
-other coin -operated
vending machines
-requiring 10� or less
$5.00 for the first $500.00 or
Same
to operate
less of gross receipts + 1/10 of
1 percent of the gross receipts
in excess of $1,000.00
-requiring more than
$10.00 for the first $1,000.00
Same
10� to operate
or less of gross receipts + 1/10
of 1 percent of any additional
gross receipts
-Alternative tax for all
$100.00 for the first $2,000.00
Same
vending machines
or less of gross receipts from
all machines located in the City
+ 1/10 of 1 percent of any addi-
tional gross receipts
W. Other coin -operated
machines
-game and amusement.machines
-requiring less than 10�
$10.00 per machine
$11.00 per machine
to operate
-requiring 10fi or more to
$20.00 per machine
$22.00 per machine
operate
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•
•
Type of Fee Current.Charge
r .
W. Other coin -operated
machines (cont'd.)
-other coin -operated
vending machine
-requiring 10C or less $5.00 per machine
to operate
-requiring more than $10.00 per machine
IU but less than
25C to operate
-requiring 25C or more $15.00 per machine
to.operate
Charges as of 1/1/81
$5.00 per machine
$11.00 per machine
$16.00 per machine
SECTION 2. Validity of Resolution. If any section, subsection, sentence,
clause, phrase or portion of this resolution 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 portions of this resolution.
SECTION 3. That this Resolution shall become effective September 24, 1980.
SECTION 4. That the City Clerk shall certify to the adoption of this Reso-
lution and cause the same to be published in the manner required by law.
ATTEST:
APPROVED AND ADOPTED this 8th day of September , 1980•
City. Clerk
LiMad"
I HEREBY CERTIFY that the foregoing Resolution No. 61S5 was duly adopted
by the City Council of the City of West Covina at a regular meeting thereof held on
the 8th day of September , 1980, by the following vote of the Council:
AYES: Tennant, Chappell, Shearer, Broome
NOES: None
ABSENT: Tice
APPROVED AS TO FORM:
City Attorney
City Clerk
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