Item 4 - CONSIDERATION OF ORDINANCES REPEALING FORMER REDEVELOPMENT AGENCY'S SALES TAX ORDINANCE AND RELATED SECTION 21-32 OF THE WEST COVINA MUNICIPAL CODEAGENDA ITEM NO. 4
AGENDA STAFF REPORT
City of West Covina I Office of the City Manager
DATE: October 18, 2022
TO: Mayor and City Council
FROM: David Carmany
City Manager
SUBJECT: CONSIDERATION OF ORDINANCES REPEALING FORMER REDEVELOPMENT
AGENCY'S SALES TAX ORDINANCE AND RELATED SECTION 21-32 OF THE WEST
COVINA MUNICIPAL CODE
RECOMMENDATION:
1. It is recommended that the City Council, acting as the Successor Agency to the former West Covina
Redevelopment Agency, introduce for first reading, by title only, the following ordinance:
ORDINANCE NO. 2504 - AN ORDINANCE OF THE SUCCESSOR AGENCY TO THE FORMER
WEST COVINA REDEVELOPMENT AGENCY REPEALING ORDINANCE NO. 1 REGARDING
SALES AND USE TAXES
2. It is recommended that the City Council introduce for first reading, by title only, the following ordinance:
ORDINANCE NO. 2505 - AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF WEST
COVINA, CALIFORNIA, REPEALING SECTION 21-32 (CREDIT FOR TAXES DUE TO
REDEVELOPMENT AGENCY OF THE CITY OF WEST COVINA) OF ARTICLE II (SALES AND
USE TAX) OF CHAPTER 21 (TAXATION) OF THE WEST COVINA MUNICIPAL CODE
BACKGROUND:
In 1989, the former Redevelopment Agency of the City West Covina took a number of actions related to
the formation of the West Covina Fashion Plaza Community Facilities District ("CFD"). Those actions
included establishing the CFD, determining the necessity to incur bonded indebtedness within the CFD,
authorizing the levy of a special tax within the CFD and enacting Ordinance No. 1, a sales and use tax
ordinance that allowed the Agency to receive sales tax generated from the expansion of the Fashion
Plaza project. At the same time, the City enacted an ordinance (Ordinance No. 1818) providing a credit
for its sales tax in the amount equal to the sales tax due to the Redevelopment Agency. Ordinance No.
1818 added Section 21-32 to the West Covina Municipal Code. This sales tax ordinance and related
agreements between the City and the Agency essentially transferred the sales tax increment due to the
Fashion Plaza expansion from the City to the Agency.
After these actions, the former Redevelopment Agency issued bonds to facilitate the Fashion Plaza
expansion in 1990 that were secured by property tax increments, the special tax and sales tax. These
bonds were refunded in 1996. The pledge of sales tax increment revenue as security for the bonds
(2) Wherever, and to the extent that, in Part 1 (commencing
with Section 6001) of Division 2 of the Code, the State is named or
referred to as the taxing agency, the same "Redevelopment Agency of
the City of West Covina" shall be substituted therefor. Nothing in
this subsection shall be deemed to require substitution of the name
"Redevelopment Agency of the City of West Covina" for the work
"State" in the phrase "retailer engaged in business in this State"
in Section 6203 of the Code nor in the definition of that phrase in
Section 6203 of the Code.
(3) If a seller's permit has been issued to a retailer under
Section 6067 of the Code, an additional seller's permit shall not
be required by reason of this Section 2.
(4) There shall be excluded from the gross receipts by which
the tax due under this section is measured, the amount of any sales
or use tax imposed by the State upon a retailer or consumer.
(5) There shall be exempt from the tax due under this Section
2 the gross receipts from the sale of tangible personal property to
operators of aircraft to be used or consumed principally outside
the Redevelopment Project and the city in which the sale is made
and directly and exclusively in use of such aircraft as common
carriers of persons or property under the authority of the laws of
the State, the United States, or any foreign government.
Section 3. Agency Use Tax.
(a) An excise tax is hereby imposed by the Agency on the
storage, use or other consumption in the Redevelopment Project of
tangible personal property purchased from any retailer on or after
the operative date of this Ordinance for storage, use or other con-
sumption in the Redevelopment Project at the rate of one percent
(1%) of the sales price of the property. The sales price shall
include delivery charges when such charges are subject to the State
sales or use tax, regardless of the place to which delivery is
made.
(b) (1) Except as hereinafter provided and except insofar as
they are inconsistent with the provisions of Part 1.5 of Division 2
of the Code, all of the provisions of Part 1 (commencing with
Section 6001) of Division 2 of the Code, as amended and in force
and effect on the date of adoption of this Ordinance, applicable to
use taxes, are hereby adopted and made a part of this Section 3 as
though fully set forth herein.
(2) Wherever, and to the extent that, in Part (commencing
with Section 6001) of Division 2 of the Code, the State is named or
referred to as the taxing agency, the name "Redevelopment Agency of
the City of West Covina" shall be substituted therefor. Nothing in
this subsection shall be deemed to require substitution of the name
"Redevelopment Agency of the City of West Covina" for the work
"State" in the phrase "retailer engaged in business in this State"
in Section 6203 of the Code nor in the definition of that phrase in
Section 6203 of the Code.
(3) There shall be excluded from the amount subject to tax
under this section any sales or use tax imposed by the State upon a
retailer or consumer.
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I
(4) There shall be exempt from the tax due under this Section
3:
(i) the storage, use, or other consumption of tangible
personal property, the gross receipts from the sale of which
have been subject to sales tax under a sales and use tax ordi-
nance enacted in accordance with Part l or 1.5 of Division 2
of the Code by any city and county, county, city or redevelop-
ment agency in the State; and
(ii) in addition to the exemptions provided in Section
6366 and 6366.1 of the Code, the storage, use or other consump-
tion of tangible personal property 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 certifi-
cate of public convenience and necessity issued pursuant to
the laws of the State, the United States, or any foreign
government.
Section 4. Effective Date. Operative Date. Contract with the
State Board of Equalization.
(a) This Ordinance shall be effective immediately upon its
final passage by the Agency This Ordinance shall be signed by the
Chairman of the Agency and attested by the Secretary of the Agency
(b) The Ordinance shall become operative on the first day of
the first "calendar quarter" (as defined in Section 7202.6(b) of
the Code) commencing more than one hundred eight (180) days after
the adoption of this Ordinance.
(c) Prior to the operative date of this Ordinance, the City
Council, by an ordinance, shall have added a provision to the
existing City Sales and Use Tax Law granting as a credit against
the payment of tax owed under the City Sales and Use tax Law the
amount of sales and use tax paid, if any, to the Agency pursuant to
this Ordinance.
(d) Prior to the operative date of this Ordinance, the Secre-
tary of the Agency shall cause the Agency to contract with the
State Board of equalization to perform all functions incident to
the administration and operation of this Ordinance; provided, how-
ever, that if the Agency shall not have contracted with the State
Board of Equalization prior to thirty-one (31) days before the
operative date of this Ordinance, this Ordinance shall not become
operative until thirty-one (31) days following the execution of
such a contract by and between the Agency and the State Board of
Equalization. Such contract, once executed, between the Agency and
the State Board of Equalization, shall continue in effect so long
as the County of Los Angeles and the City of West Covina shall have
operative sales and use tax ordinances enacted pursuant to Part 1.5
of Division 2 of the Code.
Section 5. Amendments to the Revenue and Taxation Code.' All amend-
ments subsequent to the effective date of the enactment of Part 1 (com-
mencing with Section 6001) of Division 2 of the Code relating to sales
and use tax and not inconsistent with Part 1.5 of Division 2, of the
Code, shall automatically become a part of this Ordinance.
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Section 6. Consideration of the California Constitution. Prior to
enacting this Ordinance the Agency considered the applicability of
Section 4 of Article XIII A of, and Article XIII B of, the California
Constitution to the Ordinance and hereby finds and determines that this
Ordinance does not violate any of said provisions of the California
Constitution.
Section 7. The Secretary shall certify to the adoption of this
Ordinance and shall cause same to be published as required by law.
PASSED AND ADOPTED this 10th day of July , 1989.
Chairman
ATTEST:
Secretary
STATE OF CALIFORNIA )
COUNTY OF LOS ANGELES ) SS.
CITY OF WEST COVINA )
I Janet Berry , Secretary of the Redevelopment Agency
of the City of West Covina, do hereby certify that the foregoing
Ordinance No. 1 was introduced and placed upon its first reading
at a regular meeting of the Redevelopment Agency of the City of West
Covina on the 26th day of June 1989. That, thereafter said
ordinance was duly adopted at a regular meeting of the Redevelopment
Agency on the loth day of July , 1989, by the following vote:
AYES: McFadden,Manners, Lewis, Bacon
NOES: None
ABSENT: - Tarozzi.
ABSTAIN: None
U�
Secretar
APPROVED AS TO FORM:
Qft4'
For J s, Hall, 1 & White,
A Professional Law Corporation,
as Special Counsel
FPE276KJ -5-
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6HIB T A :r:..•
-LEGAL DESCRIPTION OF SITE
DEVELOPER TRACT:
'Parcel` N1
Thai portion of Cot. 144, 155 and 156 of E.J: Ialdwin's.4th._subdivisi.orr
of part of Rancho La Puente,.in the City:of West Cbvinh. in:t'he County .
of 'Los Angeles, 5tate of California; a5 shown on map recorded in,Book S.
Page 1.86 of Mapi, in the office of the County Recorder of. said County,.
described as follows.:
Beginning at the cenLerline intersection of California Avenue, 72.00
feet wide, and West Covina Parkway, having a north half street width of
40.00 feet; thence N.417 13! 23" E, 0.56 feet along the centerline of
laid C'aliforgia Aven6e; thence, oortywesterly N 43' 46' 37" W
perpendicular- to said center! ine .36,00 feet to 'a point on the, westerly.
line. of In ifornia Avenue saio point. being the True Point of Beginning;
thence along the westerly 1Sne of Cal ifornia.Avenue N 41' 13' 23" E,
050.98 feet to a tangent curve concave northwesterly. having a radius of
115.00 feet; thence northerly along said.cur've through a central angle
of'.33'16' 16", in arc length of 66.78 feet; thence N 3' 30' 00" E,
i27,00 feet to a tangent curve concave.soulheasterly having a radius of
93,00 feet; thence northeasterly along said curve through a central
ankle of 27 00' 00", an art length of 90.95 feet;
thence N 30' 30' 00" E, 59.89 feet to a tangent Curve concave
southwesterly having radius of 117.00 feet; thence northerly along
said hurve through a central angle of 82' 25' 27", an arc length of
16631 feel; to a point of compound curvature. a 'adial to said point
bears. N 38' 04' 33" i. said Curve having a radius of 93.00 fee..'tz thence.
northwesterly along said curve a central angle of .37° .39' 3" an arc
length of 61.12 feet; thence N 890 34' 50" W, .105,58 feet:
thence N 41* .in 55" E, 32,53 feet .to a Point on a non -tangent curve
concave Southwesterly having a radius of .358.00 feet and a radial
to said.poin't of N 30* 51' 55" E, thence westerly along said curve
through a central ;angle of Of 07' 03" 0.7.3 feet;
thence, N 89* 34' 50" W, 307.67 feet: thence S 414 11.' 10" W, 603:37
feet; thence N 48' 48' 50" W, 350.50 feet; thence N 41' 11' 10" E, 22.29
feet; thence N 89' 34' 50" W. 741.49 feet; thence S 41' IVIV W,
350.85 feet; thence 5 48' 48' 50" E,.79.51 feet; thence S 0' 25' 10" W,
49.24 feet; thence S 89':34' 50" E, 2:31.15 feet; thence ra 64' 46" 43" E,
55.46 feet; *.hence S 89' 34' 50" E, 98.00 feet; thence NV 25' .10" E,
61.0L 'feet; thence S 89" 34' 50" E, 34$.00 feet; thence S o' 25' 10" W
51..00 feet; thence 5 89 ':34' 50" E, .15.00 feet; thence S 0' 25' 10" W,
184:00 feet; thence N 891 34' 50" W, :378.00 feet;'thence-N 0' 25' '10." E,
125,00 feet; thence N 89' 34, 50" W, 129.52 fpet; .therice' 33° 34' 50"
feet; tfielice S 89' :34' 50" Ei 'd37.'.96'.feet; `thence N O'•25' IV
E,'160`.00 feet; thence S 89' 34' 50" N 445.091feet;
Page 1 of
thence•S 48° 4614:37' E„96 31.f'eet; thence S 010'" W - 233.0/ fee.ti
_.,thence N 89° 34';,50' W, 30;5.'38;feet.; thence 5.0°10.1. 44.feet'-
to a%point on a:'non tangent curve having a:t-adiLls af:710,-00;':'feet and •a..
^
radial- bearing.tfirough-said point of S 34 36' 57 E, :fhence' along said ..
ci.rrve through a' central angle of A °`05': 20",. an'arr,; lengfh':.of 50.fi7,
feet, t'h'6.nce. N .82,° 1'7' 46". ,E, r0.63 feet, thence N' 0.0 25:'.`10" E, .'.
167:48:feet- thence S 89° 34' 50" E; 25.IT feet;
thence. S 00'.25' 107. W; 161.62 feet; thence S'85° 31'. 37".E; 143.25 feet
to,a point on a tangent 'curve having a:rad.ius of 15.00'feet;.
o . thence'.nrthe,asterly along said .curve through a central angle of
53 -15' 00",an arc. length 'of 13.94 feet to the True Point. of Beginning,
except`. the :two portlons.descr•ibed.as foll'ows:'
Comfnencing at'thie' . centerIine.intersection=of California Avenue;`.72.00
feer_':wide and West Covina Parkway, having a.north hal=f',street'width of
40.00 feet; thence.N 4:1..° :13' 23". E, 30:56 feet alonq'the ceriterline of
said Cal. i,fornia Avenue; thence nor thwesteriv' N 48° rifir, :37•' W,
perpendicular to' said -centerline 36.00 feet.to a point on the westerly
line of California Avenue; thence N 41" 13' 'T' E, 278.18 feet;
480 46' 2W, .217•.h9' feat to the 1'rue Point of Berainninn; t'ience
continuing N 48° 16' 21" W, 1.50.00 feet: thence N 41.° 1.3'. ".3" f. 150.!10
feet; thence 5:48° 4fi' 1; E:". 150,00 feet; thence.S.41'. 13' 33" W,
150.00 feet to the !ruF Poirit o1: F3e,4innirrg,. also;
Commencirig at file cent'er'lme ir:teisec•t-ion of C:a1ifornia Avenr,ie,
I• .00 feet wide arid West Covina Parkway, having.'a nc,r`th hal f .trer t
width of 40.00 feet; thence N 4t°'13'.2:3" E, .30.56 feet along, the
center•line.of said California Avenue; thence northwesterly.
N 48 46 .3/ W','tiar'nencl r,.r!.ar to said.'centecline 36.00 feet'to d point
Oil the westerly.1ine.of Cal 1fornia Avenue; thence N.41"° 13' 23" E,
2 8..1.8 feet; thence N 45° 46' 27" W, 217.69 feet: thence
IN 41° 1.3' 33''> 6;-'.304 .':8 i`eet to the Prue Point of Beginning; thence
continuing N 41°'13' .33"'E, 247.42 feet; thence N.48° 46' 77" W, 150.00
feet; thence S 41.' 1.3' 33" W, 247.72 feet; thcrnce S 18° 53' 20" E
150.00..feet.t.o�the ':rue fgint of Beginn'ing.'
Parcel .#.1' contains .22.645 rrrore.or Mess acres
Page
Thet'.portion of'Lot 156. of v Baldwin"Aill suboavjsion'ol part of
Rancho La- Puente; tn. the City :of_ West: p na,,� 0 the- Count - y-of Los__
:°Ahgeles, State of C:ali.forna, as shown':on'map recgrded:in 5ookT8 Page
':.:L3iy of`Maps; in. the office of the CountyRecorder of Vail Go.un,ty,
described as follows';
P,eginning.at Che.centerTina.i.ntersection of. Californja:Ave.nue,
Cov 72.00 feet wide; and West ina Parkway having A.riq&Whalf street
winth SAME) feet; therrc.e N, 41' lit 23" E., 303(ee) along t1e
centerline of said California Avenue;,thence northwestlerly
N 48' 46' 31 "W perpe6diculAr [:qsaid centerline 36:60 feet to a point
y.
l
on he Westerl line of California Avenue thence along the westerly .
line of California'Avenue. N 41' Li' 23".L. '850.98 feet. to a (angent
curve concave northwerterly.havi.ng a radius of MADAM; thence
northerly -along fait curve thrnugh a central angle of 33 16'' ln", an
arc length of` 66..78 feet; therrce W 3' '30' 00" E, WOOD feet to a
tangent.curve eoncave southeasterly haying a radius of 193.00 feet;
thence northeasterly along said curve through a.central angle of 27 00'
00", an`arc lent'-Wof 90.95 feet;`:thence N 30' 30':D(I"yE 59.89 feet to
a tangent curve concave southwesterly having a radius of 117,00 feet;
thence norther!* along said curve through a central angle of
8'[� :� 2r
o 25' 27".1.E??.`.3.L. f£c't. t02( point. Uf-.'i:Omppl.irltf,-curva U,I r.e, a raCila) Lp
said point Dears' N .38* 04' 33"".,E Said curve 11aving�aradius of 93.00
feet; thence rlorth'Westerly along said curve th.,oul 1 central angle of
37' 39' 23", an arc: length tiff 61..12 feet! thence N 89'.34' Sir" W,
105.58 feet; thenr.e. N 41' 1005•" K 32,53 feet to a"ooint an a non-
tangent'.curve concave southwesterly having a radius of 358100 feet, a
radial to said point bears. N 30' 51' 55", E 'thence westerly along
said curve t :rough a.centr.l angle.of 0' 07' 03". 0:73 feet; thence
N B9' 34' 50" W. 307.67 feet thence N 89' 34"`50 Wi 69 53.feet. to the.
True Point of Beginning; thence continuing,N 89' 34'.50" 111, 0:51 Net to
a tangent curve concave noVtheriy having:a. radius of. 208000 feet;
thence westerly Along said curve tiirou6ka central. angle of 3' 24' 53",
123%96.feet; thence S 41' 1.1' 10" W. 232,54 feet; thence
S 48708' 501 E', 17_.70,feel! ;thence N 80' .11' 10" E;.•53 M feet; thence
S MAW 50" E,•41.35'feet.;'.thence N 41''1'1" 10' E...27.3.40 feet to the
Prue Point WBeginn'iny .: ...
Parcels 12.contains:01549 acres mor•.e.:or 'less.
Parce. `#3`' -
That portion of'lots.1.5h and 168 of. E. tsaldwin's Oft 'subdivision of
Part of Rancho La Puente"; in the, Fit'
y:of WPsrCovina.,:.'i'n ;the .Country, of
Cos Angeles, State ofL:a? afornia„ as ::;howi'.,gra:- snap 'reoor:deri iri Book 8;
1?,xge .1.86o _Maps in the o`ti.ce of:tHe.County'Rec:or der..nf said Couniv,:.
des
crioed as 'follows:.
`tieginniny at. the centerl;ne.intersection of C:alifornia.rlvenue.,
72.00 feet. wide.,. and WeSt Covina Parkway. havin9 a north half street
width of.-10.00 feet; thence N 11° 13'. 23" E',`:3.O,S6 feet along the .
:en.terline of said (aiifornia Avenue; thence northwesterly N 48 46.' 37"
d perpendicular. to said center•lin.e 36.00 feet: to a point on the westerly
line of California Avenue,, thence along the westerly line of California
Avenue N 41 °' IA' "2..3" E, 8`_'�0.98 feet to a .tange.lit curve .concave
riot thwester, Iy, having a.roij: us•of i.15.nor'fee't:- thence northerly along
sad e:urve.tfirouyh eiitral err)ic of 33° 16.'..1'ti ,.;in arc lencfit of
6.78' feet; tfence.N 30 :rt!' no,, 1.:'O..OEI feet: theriee sou'freasterty
S 86° .30' 00" E perpendicu ,rr to the we ter Ty 'ine of Garvey Avenue
70.00 feet to the True, Po nt o` Beginn,iriat thence S 37' 06.' 09" E, 36.88
meet; thence S 86' 30'.. 00 IF., .1`4.1.8 r-eet to a. tan)irit curve concave '
northwesterly' having .a radius of 58.00 feet;..a! ence norl:her'ly alorio :,aid
curve: through a central angle of 67° 28' 02";.an-arc length of. 80:07
feet to a point of compound curvatM'e,a'r-adial to. laid point. bear';
S 630 58' 02" E said curve havir;q a r'tadlUs of 10'.00 feet-, thence
northerly along said carve through,a central angle of 38°'58' 5?", 71.44 .
'feet; thence N 12° 50' ``t' W. 148.60 .feet; thence
S 84 08' 49': iW,, 1"7: ' feet to a point 'on norm -tangent curve concave
northwesterly a radial to Said. point bears N 84 00' 315". E having a
radius of 179.00 feet; thence south,we=ter'l.y along said curve through a
central` angle of 36° .39' 24. an 'arc length of 114..00•feet; thence
S 30° 30' 00 W„ 59.89 feet to x ttangent'curve concave -Southeaster
having.a radius of 131.00 feet; ,.theliCe.southerly along. said, curve
through a. central' angle of 50 42' 45%. all ar'c length of. 13.06 feet;
thence,S 65' 12.'.:45".E; 8.00 feet'to.,a point on a non--tangen'[ curve
concave southeasterly, a radial to said point bear -
N 65°12' 95 w having a radius of 123 feet :thence southerly along said
cure through. a central angle of 21°<-17'' 15 an'arc length of 45.70::feet
to tlie;:Thie Point .of _Beg inninra.
Parcel. #3-.contains 0.393 acres more or ess,. "
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Page '4 of 14'F
Parcel NI
That portion of lot 167 of E. J. Baldwin's 4th subdivision of part of
Rancho La Puente, in the City of West Covina;,in the County of Los
Angeles, State if California, as shown on map recorded in Book 8. Paq,,.,
of Maps. in the office of the Cotmty Recorder of"said County.
dvoc-ibpd-6s follows:
Beginning al, the centerline intersection of California Avenue. 72.00
feet wide and Wejt Covina Parkway, having a north half street width of
10.00 feet; thence N 41' 13' 23"E. 106,10 feet along the centerline of
0010 Calil'ornia Avenue; thence southeasterly S 48' 46' 37" E
purpendi6ylar to ooid centerline 36.00 feet to a point.on the easterly
line of California Avenue said point being the True Point of Beqinninq•
thence along the easterly line of California Avenue M J- 13' 23" E,
135.11 feet; thence S 480 461 87" Q 144;00 feet; thence
S 410 13' 23" W, 11.94 feet LO a point on the northerly line of West
CoviriaYarkway on q non -tangent curve concave southwesterly having a
radius of 1112.87 feet a radial to said Point bears N,13' 26' 50" F;
0enre.westerly along said curve through a Central angle of 7" 16! 02-,
an length of 141.15 feet to a point of reverse curvature, a radial
to said point bears S 6' 10' 48" N, said reverse c6pve c.oncave
northeastyrly having a radius of 15,00 feet; thence northerly along saK;
curve through a central angle of 125*02' 35", an arc lenglPh of 323q
feet twheTrue Point of Beginning.
Parcel 04 contains 0.381 acres,more or Aoss
Parcel 05
That portion of lot 1§5 of E.j. Baldwin';, 4th subdivision of part of
Rancho La Puente, in the City of Went Covina, in the County of Los
Angeles, State of California, as shown an map
recorded in book 8, Page 186 of Maps. in the office of the County
recorded of said County. described. as' fol lows:
Reginning at.:the center! Ke intersection of California Avenue, 12.00
fc-et wide, and WPM Covina Parkway, having a north-hal f street width of
40.00 feet: thence N 414 13' .23" E, 10.56 feet along the center) !me of
said Cali fornia Avenue; thence ncurthwesterty Nr 48* 46' 37" W
perpendicular to said center! On 36,00 febt to a paint an the 'westerly
line of California Avenue, swd point being on it non -tangent curve
concave northwesterly having a Vadius of 15.00,feet a radial to said
point bears S 48' 46' , 37" Q thence southwesterly along said curve
throogh a central angle of 53* 15' 00". an arc length of 13.Q4 feet to
the northerly line of West Covina Parkway; thence westerly along the
nortoerly 110, OP West Povina Parkway N 15' U* 57- W, 202.38 feet to
the beginning of a tangent so"rherly naving a radius of
790.00 feet; thence westerly along said curve through
a central angle of 12' iO' 10", an arc length of 161.91 feet; thence
cominuing along naid nor thwrly 1 •me S 82' V" 13- W. 29.62 feet to a
tangent curve concave northerly having a radius of 110.00 feet; thence
continuing westerly along said northerly line along said curve through a
central angle of 8' 16' W, an are enm Do 10631 feet Lo the True
Point of Beginning; thence N 0' 25' 10" n, 203.18 feet; thence
N 890 34' 50" W. 420.45 feet; thence, 5 0' 25' 10" W. IN, 16 feet to a
point on the northerly line of"WeN Covina Parkway; thence easterly
along said northerly We S GA' 31' 37" K 371,24 feet to a tangent
curve concave northerly having a radius of 710.00 feet; thence easterly
along said curve through. a central 'angle of 3' 33" 59",an arc length of
41.19 feet to the True Point of Berrinnina,
Parcel 15 contains 3.830 acres more or less.
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Page 6 of J*f
Parcel-# 6
That portion of lot 14:3, 144, 154 and 155 of E.J. Baidwin's 4th
subdivision of part of Rancho La Puente. in the City of West Covina, in
the County of Los Angeles, State of California, an shown on map recorded
in Book 3, Page 186 of Maps, in the off';r_e of the County.recorded of
said County. described as follow.:
8e.girining at the centerline intersection of California .Avenue, 12.00
feet wide, and West. Covina Parkway. having
if street width of 40.00 feet; th�nr.e.. r 4 1 2
d aor'th h<: r: 1 1" .3' <:?" E. Jil.:,i;
fret along the centerline of said California Avenue; thence
northwesterly N 48' 46' 37" W perpendicular to said centerline 36.00
feet to a point on the westerly line of California Avenue, said point
being on a non -tangent curve concave northwesterly having a radius of
10.00 feet a radial to said point hears S 48" 46' :37" E; thence
southwesterly along said curve through a central angle of 53' 1.5' 00" ,
an arc: length of 13.94 feet to the northerly line of West Covina
Parkway; thence westerly along the northerly line of West Covina Parkway
N 850 31' 37" W. 202.38 feet to a tangent curve concave southerly having
a radius of 790.00.feet; thence westerly Along said curve through a
central angle of
1.2' 10' 40" an arc length of 167.91 feet; thence continuing along said
0
northerly line S 82o2 17 43" W, 29.62 feet to a tangent curve concave
northerly having a radius of 710.00 feet; thence continuing westerly
along said northerly line along; said curve through a cental angle of
12' 10' 40" an arc length of 150.91 feet; thence continuing westerly
along 'Said northerly -line of West Covina Parkway N 85' 31' .37" W,
43:3.38 feet to the True Point of Beginning; thence N 0' 25' 10" E
1.70.79 feet; thence N 89' :34' 50" W, 196.31 feet; thence
S 0' 25' 10" W. 160.69 feet to a point on the northerly line of West
Covina Parkway said point being on a non -tangent curve concave southerly
having a radius of 4645,00 feet to a radial to said point hears
N 2' 05' 41" Q thence easterly along said northerly .Iine of 'West Covina
Parkway along said curve through a central angle of 2" 22' 42", an arc_
length of 1.92.8.1 feet; thence S 85' 3:1.' 37" E. :3.76 feet to the True
Point.of Beginning.
Parcel 16 contains 0,774 acres more or less.
,1
Page 7 of .14
remain in place until the bonds are retired.
DISCUSSION:
The refunding bonds matured in September 2022. Now that the sales tax from the Fashion Plaza
expansion is no longer pledged to any debt, Ordinance No. 1 and Section 21-32 of the West Covina
Municipal Code may be repealed. Once the ordinances are effective and the State Board of Equalization
is notified, the sales tax will be reallocated to the General Fund.
LEGAL REVIEW:
The City Attorney's Office has reviewed the ordinances and approved them as to form.
Prepared by: Stephanie Sikkema, Finance Director
Fiscal Impact
FISCAL IMPACT:
Based on prior year actuals, approximately $950,000 of average annual sales tax generated from the
Fashion Plaza expansion will be allocated back to the City's General Fund.
Attachments
Attachment No. 1 - Ordinance No. 2504
Attachment No. 2 - Ordinance No. 2505
Attachment No. 3 - Ordinance No. 1
Attachment No. 4 - Ordinance No. 1818
CITY COUNCIL GOALS & OBJECTIVES: Achieve Fiscal Sustainability and Financial Stability
EXPANSION PARCELS:
Assessor's Parcel
No.:
8474-8-03=
8474-8-04
8474-8-05 . 8474-8-06
8474-8-08
8474-8-11
8474-3-32 8474-3-33
8474-3-35
8474-3-36
8474-3-37 8474-3-56
8474-7-07
8474-7-900
8474-7-901
AGENCY TRACT:
.8474-8-900
8474-3-34
8474-7-01
That portion of Lots 133 and 143 of E. J. Baldwin's 4th subdivision of part/
of Rancho La Puente, in the City of West Covina, in the County of Los
Angeles,State 6f California, as shownon map recorded in Book 8 Page 186
of Maps, in the office of the County Recorder of said County, bounded by
the following described lines: -
Beginning at the most easterly corner of said Lot 143, thence North 4810
46' 34" West along the northeasterly line of said Lot 143, 386.06 feet to
the True Point of Beginning; thence South00o 25' 10" West, 133.80 feet;
thence North 890 34' 501' West, 59.00 feet; thence South 000 Z5' 10" Went,
41.34 feet; thence North 890 341 50" West, 58.75feet; thence South 000
25' 10" West, 120, 19 feet to a point onto the northerly line=of West Covina
Parkway (80 feet wide) as described in Deeds to the City of West Covina,
recorded on April 6, 1960, as Instrument No. 1937 in BookD-805
Page 520 of said Official Records and recorded on February 18, 1963, an
Instrument No. 3131, in Book'D-1924,. Page 296 of said Official Records,
said line being a curve concave southerly and having a radius of 4645.00
feet, a radial line to said point bearing North 020 31' 011' West; thence
westerly.along said curve, through a central angle of 00.36' 43" and an
arc length of 49,6.1 feet to the intersection with a line parallel to and
distant 335. 00 feet southwesterly, measured at right angles, from the
northeasterly line of said Lot 143; thence North 48046' 34" West, along
-
said parallel line, 609.43 feet to the southeasterly line of Sunset Place,
as established by resolution of the City of West Covina, a certified copy
of said resolution being recorded on August 16, 1962, as Document No. 3829
in Book D-1725, page 481, Official Records of said County; thence North
410 13' 52" East, along said southeasterly line, 172, 57 feet to the beginning
of a tangent curve concave northwesterly and having a radius of 840. 00
feet; thence northeasterly, along said curve, through a central angle of
110 08' 57" and an arc length of 163.46 feet to the intersection with the
prolongation of the northeasterly line of said Lot 143; thence South 480
46, 34" East, along said prolongation and said northeasterly line;
557.07 feet to theTruePoint of Beginning.
Page of 14,,"
BROADWAY TRACT:
Those portions of Lots 133, 144 and Lot 156 of E.
Fourth subdivision of a portion of the Rancho La
City of West Covina, County of Los Angeles, State
as per map recorded in Book 8, Page 186 of Maps,
of the County Recorder of said County, described
J. Baldwin's
Puente in the
o' California,
in the office
as follows:
BEGINNING at the most Southerly corner of saga Lot 144;
Thence along the Southwesterly line of said Lot 144, North
48° 46' 34" West 386.06 feet to the TRUE POINT OF BEGINNING;
Thence continuing along the Southwesterly line of said tot 144
North 48" 46' 34" West 541.22 feet to the most Westerly corner of
said Lot 144; Thence continuing along the prolongation of said
Southwesterly line of said Lot 144 North 486 46' 34" West 15.85
feet to a point on the Southeasterly line of Sunset Place, as .
established by resolution of the City of West Covina, a certified
copy of said resolution being recorded on August 16, 1962, as
Document No. 3B29, in Book D-1725, Page 481, Official Records .of
said -County; said point being on a curve concave Northwesterly with
a radius of 840.00 feet, a radial line to said point bears North 590
55' 05" West; Thence Northeasterly along said curve and the South-
easterly right of way line of said Sunset Place, through a central
angle of 130 17' 39" an arc distance of 194.90 feet to the end of
said curve; Thence tangent to last mentioned curve and along the
Southeasterly line of said Sunset Place,North 16' 47' 16" East
321.44 feet to the most Southerly terminus of that certain curve
in. the Southerly line of the land described in the deed to the
State of California, recorded on August 20, 1971, as Instrument No.
417, in Book D-5165, Page 33 of said Official Records; said .certain
curve being a tangent curve concave Southeasterly and having a
radius of 25.00 feet; Thence. Northeasterly along said last mentioned
curve, through a central angle of 730 37' 54" an arc distance of 32.13
feet; Thence continuing along said last mentioned Southerly line;
being a line parallel with and distant Southerly 32 feet, measured
at right angles, from .the Northerly line of said Lot 133, and the
Rasterly.prolongation of said parallel line, South 89" 34' SO" East
1164.85 feet, to the Easterly terminus of that certain course in
.the Southerly line of the land described in the deed to the State
of California, recorded on September 28, 1970, as Instrument No. 248,
in Book D-4843, Page 631 of said Official Records, said certain course
having a bearing and length of South 890 34' 50" East 136.03 feet,
for the purpose of this description; Thence continuing along said
last. mentioned Southerly line, as follows:
Easterly along a tangent curve concave Southerly having a radius of
19B4.00 feet, through a central angle of 40 52' 08" an arc distance
.0f•168.60 feet, and tangent to said curve, South 84° 42' 42" East
239.62 feet; Thence Easterly along a tangent curve concave Northerly
having a radius of 2080.00 feet, through a central angle of 01"
27' 06" an arc distance of 52.80 feet to a point, a radial line to
said. point bears North 03" 50' 02" East: Thence South 41" 11' 10"
Vest, 232.54.feet; Thence North 48" 48' 50" West, 201.22 feet;
Thence South 410 11' 10" West, 304.71 feet to a line parallel with
and distant Southerly 338.82 feet, measured at'right angles from the
Northerly line of said Lot 144; Thence along said last mentioned
line North 89° 34' 50" West 741.49 feet; Thence South 410 11' 10"
Nest, 350.85 feet; Thence South 480 48' 50" East, 79.51 feet;
Thence South 006 25' 10" West, 244.92 feet to the TRUE POINT OF .
BEGINNING.
Page 9 of 141:>
BROADWAY TRACT (TBA);
That portion of Lots 143 and 144 of E. J.-Baldwin's 4th subdivision of part
of Rancho La Puente, in the City of West Covina, in the County of Loa
Angeles, State of California, as shown on map recorded in Book 8 Page 186
of Maps, in the, office 6f the County Recorder,.of said County; bounded by
the following described lines;
Beginning at the moat southerly corner of said Lot 144; thence North
410 13' 33" East along the southeasterly line of said Lot 144 a distance
Of 161. 13 feet; thence North 890 34' 50" West, 141, 52 feet to the True
Point of Beginning; thence South 000 25' 10" West, 160. 89 feet to a point
in the northerly line of West Covina Parkway as described in deeds to
the City of West Covina, recorded on April 6, 1960, as Instrument No.
1937 in Book -D-805 Page 520 of said Official Records and recorded on
February 18, 1963 as Instrument No. 3131 in Book D-1924 Page 296
of said Official Records, said point being on a curve concave southerly „
with a radius of 4645. 00 feet, a radial line to said point bears North
020 05' 41" East; thencecontinuingsouthwesterly along the northerly
line of said West Covina Parkway, through a central.angle of 020 33' 57"
an arc distance of 208. 01 feet; thence North 000 25' 10" East, 159.46
feet; thence South 890 34'. 50" East, 208.-00 feet to the True Point of
Beginning.
BULLOCKS' TRACT
That portionof Lot 144 and 156 of E. J. Baldwin's 4th subdivision of part
of Ranch La Puente, in the City of West Covina, in the County of Los
Angeles, State of California, as shown on map recorded on Book 8 Page
186 of Maps, in the office of the County Recorder of said County, bounded
by the following described lines:
Beginning at the most southerly corner of. said Lot 144; thence North
419 13' 33" East, along the southeasterly line of said Lot 144, 998.49
feet to the True Point of Beginning; thence .North 48" 48' 50" West 64. 61
feet; thence North 41' 11' 10" East, 327. 00 feet; thence South 48s
48' 50" East 290, 50 feet; thence North 41s 11' 10" East 304.67 feet to
a point on the southerly line of West Garvey Avenue, said pointbeing�
on a. curve .concave northerly and having a radius of 2080 feet, a radial line
to said point bearing South a 40' 19" West; thence easterly, along said,
curve, through a central angle of 00 15' 09" and an arc length of
9. 17 feet to a tangent line parallel to and distant 67. 00 feet southerly,
measured at right angles, from the northerly line of said Lot 1.56; -
thence South 89' 34' 50" East, along said parallel line, 70.04 feet;
thence South 41s 11' 10" West 683. 37 feet; thence North 48' 48' 50" West
285.89 feet to the True Point of Beginning.
Page 10 of r14"
J. C. PENNEY'S TRACT:
That portion of Lots 143, 144 and 155 of E. J. Baldwin's 4th
subdivision of part of Rancho La Puente, in the City of West
Covina, in the County of Los Angeles, State of California, as shown
on map recorded in Book 8, Page 186 of Maps, in the office of the
County Recorder of said County, bounded by the following described
lines:
BEGINNING at the most Southerly corner of said Lot 144; thence North
48' 46' 34" West, 386.06 feet to the True Point of Beginning; thence
North 00' 25' 10" East, 195.68 feet; thence South 89' 34' 50" East,
231.15 feet; thence North 64' 46' 43" East, 55.46 feet; thence South
$9' 34' 50" East 98.00 feet; thence North 00' 25' 10" East, 61.00
feet; thence South 89' 34' 50" East, 348.00 feet; thence South 00' 25'
10" West, 6.1.60 feet; thence South 89' 34' 50" Fast, 15.00 feet; thence
South 00' 25' 10" West, ).84.00 feet; thence North 89' 34' 50" West,
378.00 feet; thence North oo' 25' 10" East, 125.00 feet; thence North
89. 34' 50" West, 129.51 feet; thence North 33' 34' 50" West, 6.03
feet; thence North 89' 34' 50" West, 183.27 feet; thence South 00' 25'
10" West, 455.46 feet to a point on the Northerly line of West Covina
Parkway as described in Deeds to the City of West Covina, recorded on
April 6, 1960, as Instrument No. 1937 in Book D-805, Page 520 of said
Official Records and recorded on February 18, 19'63 as Instrument No. 3131,
in Book D-1924, Page 296, of said Official Records, said line being
a curve concave Southerly and having a radius of 4645.00 feet, a
radial line to said point bearing North 0" 28' 16" West; Thence
Westerly, along said curve, through a central angle of 0' 35' 32"
and an arc length of 48.01 feet; Thence North 0' 25' 10" East,
290.79 feet totheTRUE POINT OF BEGINNING..
Page 11 of 441
J. C. PENNEY'S TRACT (TBA):
That portion of Lot.155 of E. J. Baldwin's 4th subdivision of part of
Rancho La Puente, in the City of West Covina, in theCountyof Los
Angeles, State of California, as shown on. map recorded in Book 8
Page 186of Maps, in the office of the County Recorder of said County,
bounded by the following described lines: _ 4
Beginning at the most westerly corner of said Lot 155; thence North
410 13' 33" East along the Northwesterly line of -Bald Lot 155 a distance
of IZ3.47 feet; thence South 890 34' 50" East, 662. 84 fact to the True Point
of Be.g,hning.; thence continuing South 890 34' 50" East 255, 17 feet; thence
South 000 25' 10" West 161.62 feet to a point In the northerly lino of
Went Covina Parkway a described In Deeds to. the City of We at Covina,
recorded on April 6, 1960, as instrument No. 1937 in Book D-805
Page 520 of said.official records and recorded on February, 18; 1963, -
as instrument No. 3131, in Book D-1924 Page.296 of said official
records; thence North 850 31' 37" Weal along the northerly line of said
West Covina Parkway distance of 59.13 feet to a point of tangency with
a curve concave southerly with a radius of 790 feet, a radial line to said
point bears North 040 t8' Z3" East; thence continuing southwesterly along
the northerly line of said Went Covina Parkway,through a central angle
of 120 10' 40" an arc distance of 167.91 feet to the end of said curve;
thence tangent to last mentioned curve and along said northerly line
of West Covina Parkway South 82° 17' 43" West, 28. 99 feet; thence North
00 Z5' 10" East, 16.7.48 feet to the True Point of Beginning.
ROADBED PARCELS:
That portion of California Avenue located north of West Covina Parkway
and south of Garvey Avenue and that portion of Garvey Avenue located to
the north of California,to the west of Vincent Avenue and to the south
of the San Bernardino Freeway.
Page 12 of 14
HOOK RAMP PARCEL
DESCRIPTION: THE LAND REFERRED TO HEREIN IS SITUATED IN THE COUNTY
OF LOS ANGELES, STATE OF CALIFORNIA, AND IS DESCRIBED AS FOLLOWS:
THOSE PORTIONS OF LOTS 156, 168 AND 169 OF E. J. BALDWIN'S
FOURTH SUBDIVISION OF PART OF THE RANCHO LA PUENTE, IN THE CITY
OF WEST COVINA, AS.PER MAP RECORDED IN BOOK 8, PAGE 186 OF MAPS
IN THE OFFICE OF THE COUNTY RECORDER, TOGETHER WITH PORTIONS OF
CALIFORNIA AVENUE, DESCRIBED AS A WHOLE AS FOLLOWS:
BEGINNING AT A POINT IN THE EASTERLY LINE OF THE LAND DESCRIBED
AS "SOUTH 12 DEGREES 56' 59" EAST 148.60 FEET" IN THE DEED
RECORDED MARCH 16, 1973 AS INSTRUMENT NO. 4561 OF OFFICIAL
RECORDS, IN THE OFFICE OF SAID COUNTY RECORDER, DISTANT ALONG
SAID COURSE, NORTH 12 DEGREES 56' 59" WEST 89.96 FEET FROM THE
SOUTHERLY TERMINUS THEREOF; THENCE ALONG THE BOUNDARY LINES OF
THE LAND DESCRIBED IN SAID DEED AS FOLLOWS:
SOUTH 12 DEGREES 56' 59" EAST, 148.60 FEET, SOUTHERLY ALONG A
CURVE CONCAVE WESTERLY HAVING A RADIUS OF 105 FEET, THROUGH A
CENTRAL ANGLE OF 38 DEGREES 58' 57" AN ARC LENGTH OF 71.44FEET,
SOUTHWESTERLY ALONG A COMPOUND CURVE CONCAVE NORTHWESTERLY
HAVING A RADIUS OF 68 FEET THROUGH A CENTRAL ANGLE OF 67 DEGREES
28' 02" AN ARC DISTANCE OF 80.07 FEET, NORTH 86 DEGREES 30' 00"
WEST, 19.18 FEET, NORTH 37 DEGREES 06' 09" WEST, 36.89 FEET TO
A POINT IN A CURVE CONCAVE EASTERLY AND HAVING A RADIUS OF
123.00 FEET, NORTHERLY ALONG SAID CURVE FROM A TANGENT BEARING
NORTH 3 DEGREES 30' 00" EAST THROUGH AN ANGLE OF 16 DEGREES 37'
45" AN ARC DISTANCE OF 35.70 FEET; AND NORTH 69 DEGREES 52' 15"
WEST, 8.00 FEET TO A POINT IN A CURVE CONCAVE SOUTHEASTERLY AND
HAVING A RADIUS OF 131.00 FEET; THENCE SOUTHWESTERLY ALONG SAID
CURVE FROM A TANGENT BEARING SOUTH 20 DEGREES 07' 45" WEST
THROUGH AN ANGLE OF 16 DEGREES 37' 4511, AN ARC DISTANCE OF 38.02
FEET, THENCE TANGENT SOUTH 3 DEGREES 30' 00" WEST 118.59 FEET;
THENCE SOUTH 86 DEGREES 30' 00" EAST 8.29 FEET; THENCE SOUTHERLY
ALONG A NON -TANGENT CURVE, CONCAVE WESTERLY HAVING A RADIUS OF
189 FEET, FROM A TANGENT WHICH BEARS SOUTH 2 DEGREES 40' 09"
WEST, THROUGH A CENTRAL ANGLE OF 2 DEGREES 26' 39", AN ARC
DISTANCE OF 8.06 FEET TO THE CENTER LINE OF SAID CALIFORNIA
AVENUE; THENCE THEREON, NORTH 41 DEGREES 13' 44" EAST 40 FEET
MORE OR LESS TO THE INTERSECTION THEREOF WITH A LINE BEARING
NORTH 86 DEGREES 30' 00" WEST AND WHICH IS TANGENT TO THE
WESTERLY PROLONGATION OF THAT CERTAIN CURVE CONCAVE
NORTHWESTERLY HAVING A RADIUS OF 135.00.FEET AS DESCRIBED IN
PARCEL 1 OF.THE FINAL ORDER OF CONDEMNATION HAD IN SUPERIOR
COURT CASE NO. C 9.100, A CERTIFIED COPY OF WHICH RECORDED
OCTOBER 27, 1972 AS INSTRUMENT NO. 44,68 OF OFFICIAL RECORDS;
THENCE ALONG SAID LINE SOUTH 86 DEGREES 30' 00" EAST 21.85 FEET
TO SAID'POINT OF TANGENCY WITH SAID 135 FOOT RADIUS CURVE;,
Page 1-3 of li4
r �ZTr
THENCE EASTERLY AND NORTHERLY ALONG SAID CURVE THROUGH A CENTRAL
ANGLE OF 106 DEGREES 46' 59" AN ARC DISTANCE OF 250.82 FEET;
THENCE TANGENT NORTH 12 DEGREES 56' 59" EAST 52.58 FEET TO A
NON —TANGENT CURVE CONCAVE NORTHERLY HAVING A RADIUS OF 139.00
FEET, BEING CONCENTRIC WITH AND 3.00 FEET SOUTHERLY FROM THAT
CERTAIN CURVE HAVING A RADIUS OF 1136.00 FEET IN THE NORTHERLY
LINE OF THE LAND DESCRIBED IN DEED RECORDED APRIL 29, 1977 AS
INSTRUMENT NO. 77-445266 OF OFFICIAL RECORDS; THENCE WESTERLY
ALONG SAID 139 FOOT RADIUS CURVE THROUGH.A CENTRAL ANGLE OF 36
DEGREES 39' 12" AN ARC DISTANCE OF 88.92 FEET TO THE POINT OF
BEGINNING.
Page 14 of 14
ATTACHMENT NO. 4
ORDINANCE NO. 1818
• AN ORDINANCE OF THE CITY OF WEST COVINA AMENDING
UNIFORM LOCAL SALES AND USE TAX ORDINANCE TO PROVIDE
CREDIT FOR PAYMENT OF SALES AND USE TAXES PAID TO
THE REDEVELOPMENT AGENCY OF THE CITY OF WEST COVINA
WHEREAS, the City Council of the City of West Covina (the "City")
has heretofore adopted an ordinance adding the Uniform Local Sales and
Use Tax Ordinance of the City of West Covina to the West Covina
Municipal Code, constituting Article II of Chapter 21 of said Code (the
"City Ordinance"). pursuant to the Bradley -Burns Uniform Local Sales
and Use Tax Law of the State of California, constituting Part 1.5 of
Division 2 of the Revenue and Taxation Code of the State of California
(the "Code"); and
WHEREAS, the Redevelopment Agency of the City of West Covina (the
"Agency") is authorized pursuant to Section 7202.6 of the Code to adopt
a sales and use tax ordinance in accordance with the provisions of said
Section 7202.6, and the Agency proposes to adopt such an ordinance at
this time; and
WHEREAS, Section 7202.6 of the Code provides that the agency may
adopt such sales and use tax ordinance if the City Ordinance contains
the provision described in Section 7202.5 of the Code providing a
credit under the City Ordinance for the amount of sales and use taxes
due to the Agency; and
WHEREAS, the City Council approves of the adoption of such sales
and use tax ordinance by the Agency; and now desires to amend the City
Ordinance as set forth herein.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF WEST COVINA DOES
ORDAIN AS FOLLOWS:
Section 1. Amendment of City Ordinance. The City Ordinance is
hereby amended by adding a new Section 21-32 to Article II of Chapter
21 of the West Covina Municipal Code, to read in its entirety as
follows:
Section 21-32. Credit for taxes due to Redevelopment Agency
of the City of West Covina.
Any person subject to a sales and use tax under the provisions
of this Article shall be entitled to credit against the payment of
taxes due under this Article the amount of sales and use taxes due
to the Redevelopment Agency of the City of West Covina pursuant to
Section 7202.6 of the Revenue and Taxation Code. In the event that
the Redevelopment Agency of the City of West Covina issues
obligations secured in whole or in part by taxes levied pursuant to
the provisions of Section 7202.6 of the Revenue and Taxation Code,
the City shall not revoke this credit in whole or in part, nor
shall it reduce its sales and use tax rate, so long as such
obligations are outstanding.
. Section 2. Effective Date. This Ordinance shall take effect
thirty days following its passage and adoption.
Section 3. Publication and Posting. The City Clerk shall certify
to the passage of this Ordinance and shall cause this Ordinance to be
published and posted as required by Section 36933 of the Government
Code of the State of California.
• nance.
C1
The City Clerk shall certify to the adoption of this Ordi-
PASSED AND ADOPTED by the City Council of the City of West Covina
at a regular meeting held on the loth day of July
1989.
i
ATTEST:
V J
City Clerk
STATE OF CALIFORNIA )
COUNTY OF LOS ANGELES ) SS:
CITY OF WEST COVINA 1
I, Janet Berry , City Clerk of the City of West Covina, do
hereby certify that the foregoing Ordinance No. 1818 was
regularly introduced and placed upon its first reading at a regular
meeting of the City Council on the 26th day of June , 1989.
That, thereafter said ordinance was duly adopted at a regular meeting
of the City Council on the loth day of July 1989, by the
following vote:
AYES: McFadden, Manners, Lewis, Bacon
NOES: None
ABSENT: Tarozzi
ABSTAIN: None
City Clerk
APPROVED AS TO FORM:
9'" �.r
For Jo , Hall, il�i 1 & White,
A Professional Law Corporation
as Special Counsel
FPE275KJ -2-
C E R T I F I C A T I O N
• 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. _/� 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.
—9 ta�netBerry, City Clerl.
City of West Covina, California
DATED:__
ATTACHMENT NO. 1
ORDINANCE NO. 2504
AN ORDINANCE OF THE SUCCESSOR AGENCY TO THE
FORMER WEST COVINA REDEVELOPMENT AGENCY
REPEALING ORDINANCE NO.1 REGARDING SALES AND USE
TAXES
WHEREAS, on July 10, 1989, the former West Covina Redevelopment Agency ("Former
Agency") adopted Ordinance No. 1, enacting a sales and use tax within the Fashion Plaza
Redevelopment Project area (the "Sales and Use Tax Ordinance"); and
WHEREAS, pursuant to ABX 1 26, enacted on June 28, 2011, and as subsequently
amended by AB 1484, SB 341, and SB 107 ("Dissolution Act"), the Former Agency was dissolved
as of February 1, 2012, and the City of West Covina elected to serve as the Successor Agency
to the Former Agency; and
WHEREAS, the Successor Agency has no obligations the payment of which is secured
by a pledge of sales and use taxes levied pursuant to the Sales and Use Tax Ordinance, and the
Successor Agency does not need any of such sales and use taxes to pay any of its obligations.
and
WHEREAS, the Successor Agency now desires to repeal Ordinance No. 1 in its entirety;
WHEREAS, all legal prerequisites prior to the adoption of this Ordinance have occurred.
NOW, THEREFORE, THE SUCCESSOR AGENCY TO THE FORMER WEST COVINA
REDEVELOPMENT AGENCY DOES HEREBY ORDAIN AS FOLLOWS:
SECTION 1. Recitals. The Successor Agency finds that all of the recitals set forth herein
are true and correct.
SECTION 2. Repeal of Sales and Use Tax Ordinance. The Successor Agency hereby
repeals Ordinance No. 1 in its entirety.
SECTION 3. Environmental Compliance. Pursuant to the provisions of the California
Environmental Quality Act ("CEQA") (California Public Resources Code Sections 21000 et seq.)
and State CEQA Guidelines (Sections 15000 et seq.), the Successor Agency finds that this
Ordinance is not a "project" and further, that it can be seen with certainty that there is no possibility
that the Ordinance may have a significant effect on the environment, either directly or indirectly, and
that therefore no environmental review under the CEQA is required, pursuant to CEQA Guidelines
Section 15061(b)(3).
SECTION 4. Severability. If any section, subsection, sentence, clause, phrase, or portion
of this Ordinance 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 Ordinance. The Successor Agency hereby declares that it would have adopted this Ordinance
and each section, subsection, sentence, clause, phrase, or portion thereof, irrespective of the
fact that any one or more sections, subsections, sentences, clauses, phrases, or portions be
declared invalid or unconstitutional.
SECTION 5. Effective Date. This Ordinance shall take effect thirty (30) days after its
final passage.
SECTION 6. Certification. The Secretary shall certify to the passage and adoption of
this Ordinance and shall cause the same to be published or posted in the manner required by law.
PASSED, APPROVED AND ADOPTED this day of , 2022.
APPROVED AS TO FORM
Thomas P. Duarte
Counsel
Dario Castellanos
Chair
ATTEST
Lisa Sherrick
Secretary
I, LISA SHERRICK, Secretary to the Successor Agency to the former West Covina
Redevelopment Agency, do hereby certify that the foregoing Ordinance No. 2504 was introduced
at a regular meeting of the Successor Agency held on the 18th day of October, 2022, and adopted
at a regular meeting of the Successor Agency on the day of , 2022 by the
following vote of the Successor Agency:
AYES:
NOES:
ABSENT:
ABSTAIN:
Lisa Sherrick
Secretary
ATTACHMENT NO. 2
ORDINANCE NO. 2505
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
WEST COVINA, CALIFORNIA, REPEALING SECTION 21-32
(CREDIT FOR TAXES DUE TO REDEVELOPMENT AGENCY OF
THE CITY OF WEST COVINA) OF ARTICLE II (SALES AND USE
TAX) OF CHAPTER 21 (TAXATION) OF THE WEST COVINA
MUNICIPAL CODE
WHEREAS, in 1989, the former West Covina Redevelopment Agency took several actions
related to the formation of the West Covina Fashion Plaza Community Facilities District ("CFD"),
including establishing the CFD, determining the necessity to incur bonded indebtedness within
the CFD, authorizing the levy of a special tax within the CFD and adopting an ordinance that
allowed the Redevelopment Agency to receive sales tax generated from the expansion of the
Fashion Plaza project; and
WHEREAS, on July 10, 1989, the City Council adopted Ordinance No. 1818, adding a
new Section 21-32 to Article II of Chapter 21 of the West Covina Municipal Code; and
WHEREAS, Section 21-32 provides for a credit against the sales and use taxes due to
the City in an amount equal to the amount of sales and use taxes due to the Redevelopment
Agency pursuant to Section 7202.6 of the California Revenue and Taxation Code; and
WHEREAS, Section 21-32 also provides that in the event the Redevelopment Agency
issues obligations secured in whole or in part by taxes levied pursuant to Section 7202.6 of the
California Revenue and Taxation Code, the City shall not revoke the credit in whole or in part, nor
shall it reduce its sales and use tax rate, so long as such obligations are outstanding; and
WHEREAS, in 1990, the former Redevelopment Agency issued bonds to facilitate the
Fashion Plaza expansion. The bonds were secured by an annual special tax levy, incremental
property taxes, and incremental sales taxes generated within the CFD; and
WHEREAS, the bonds were refunded in 1996; and
WHEREAS, the refunding bonds matured in September 2022; and
WHEREAS, since the sales and use taxes generated from the Fashion Plaza expansion
are no longer pledged to any debt, the City Council may repeal Section 21-32; and
WHEREAS, the City Council now desires to repeal Section 21-32 in its entirety; and
WHEREAS, all legal prerequisites prior to the adoption of this Ordinance have occurred.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF WEST COVINA,
CALIFORNIA DOES HEREBY ORDAIN AS FOLLOWS:
SECTION 1. Recitals. The City Council finds that all of the recitals set forth herein are
true and correct.
SECTION 2. Repeal of Section 21-32. The City Council hereby repeals Section 21-32
(Credit for Taxes Due to Redevelopment Agency of the City of West Covina) of Article 11 (Sales and
Use Tax) of Chapter 21 (Taxation) of the West Covina Municipal Code in its entirety.
SECTION 3. Environmental Compliance. Pursuant to the provisions of the California
Environmental Quality Act ("CEQA") (California Public Resources Code Sections 21000 et seq.)
and State CEQA Guidelines (Sections 15000 et seq.), the City Council finds that this Ordinance is
not a "project" and further, that it can be seen with certainty that there is no possibility that the
Ordinance may have a significant effect on the environment, either directly or indirectly, and that
therefore no environmental review under the CEQA is required, pursuant to CEQA Guidelines
Section 15061(b)(3).
SECTION 4. Severability. If any section, subsection, sentence, clause, phrase, or portion
of this Ordinance 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 Ordinance. The City Council of the City of West Covina hereby declares that it would have
adopted this Ordinance and each section, subsection, sentence, clause, phrase, or portion
thereof, irrespective of the fact that any one or more sections, subsections, sentences, clauses,
phrases, or portions be declared invalid or unconstitutional.
SECTION 5. Effective Date. This Ordinance shall take effect thirty (30) days after its
final passage.
SECTION 6. Certification. The City Clerk shall certify to the passage and adoption of
this Ordinance and shall cause the same to be published or posted in the manner required by
law.
PASSED, APPROVED AND ADOPTED this day of , 2022.
APPROVED AS TO FORM
Thomas P. Duarte
City Attorney
Dario Castellanos
Mayor
ATTEST
Lisa Sherrick
Assistant City Clerk
I, LISA SHERRICK, Assistant City Clerk of the City of West Covina, California, do hereby
certify that the foregoing Ordinance No. 2505 was introduced at a regular meeting of the City
Council held on the 18th day of October, 2022, and adopted at a regular meeting of the City
Council on the day of , 2022 by the following vote of the City Council:
AYES:
NOES:
ABSENT:
ABSTAIN:
Lisa Sherrick
Assistant City Clerk
*ATTACHMENT NO. 3
ORDINANCE NO.
AN ORDINANCE OF THE REDEVELOPMENT AGENCY OF THE CITY
OF WEST COVINA ENACTING A SALES AND USE TAX
WHEREAS, the Redevelopment Agency of the City of West Covina (the
"Agency) is a public body, corporate and politic, organized and exist-
ing under the Community Redevelopment Law of the State of California,
constituting Part 1 of Division 24 of the Health and Safety Code of the
State of California; and
WHEREAS, the City Council of the City of West Covina (the "City")
has heretofore adopted the Uniform Local Sales and Use Tax Law, consti-
tuting Article II of Chapter 21 of the West Covina Municipal Code (the
"City Sales and Use Tax Law") pursuant to the Bradley -Burns Uniform
Local Sales and Use Tax law of the State of California, constituting
Part 1.5 of Division 2 of the Revenue and Taxation Code of the State of
California (the "Code"); and
WHEREAS, the Agency is authorized pursuant to Section 7202.6 of the
Code to adopt a sales and use tax ordinance in accordance with the pro-
visions of said Section 7202.6; and
WHEREAS, the Agency hereby declares that this Ordinance is enacted
to achieve the following, among other, purposes, and directs that the
provisions hereof be interpreted to accomplish those purposes:
(a) To adopt a sales and use tax which complies with the
requirements and limitations contained in Part 1.5 of Division 2 of
the Code;
(b) To adopt a sales and use tax which incorporates provi-
sions identical to those of the State of California sales and use
tax law, insofar as these provisions are not inconsistent with the
requirements and limitations contained in Part 1.5 of Division 2 of
the Code;
(c) To adopt a sales and use tax which imposes a one percent
(1%) tax and that the proceeds of said tax be utilized for the
following purposes and for other general purposes determined at the
Agency's discretion:
(i) pursuant to Section 33641 of the Health and Safety
Code of the State of California to pay principal and interest,
in whole or in part, on obligations issued by the Agency; and
(ii) to finance redevelopment projects within the
Central Business District Redevelopment Project Area of the
Agency by imposing such taxes within a portion of the Central
Business District Redevelopment Project Area the boundaries of
which portion are described more fully in Exhibit A attached
hereto and by this reference incorporated herein (the
"Redevelopment Project");
(d) To adopt a sales and use tax which does not impose a new
tax or increase an existing tax upon any person located with the
Redevelopment Project, but which results in a credit against pay-
ment of taxes due under the City Sales and Use Tax Law in accord-
ance with Section 3.20.170 of the West Covina Municipal Code;
(e) To adopt a sales and use tax to be administered and
collected by the State Board of Equalization in a manner which
adopts itself as fully as practicable to, and requires the least
possible deviation from, the existing statutory and administrative
procedures followed by the State Board of Equalization in adminis-
tering and collecting the State sales and use taxes; and
(f) To adopt a sales and use tax which can be administered in
a manner which will, to the degree possible consistent with the
provisions of Part 1.5 of Division 2 of the Code, minimize the cost
of collecting Agency sales and use taxes and at the same time mini-
mize the burden of record keeping upon persons subject to taxation
under the provisions of this Ordinance; and
WHEREAS, the Agency has determined that the adoption of such a
sales and use tax is in the pubic interests of the Agency and is not
inconsistent with the provisions of Article XIII A and Article XIII B
of the California Constitution.
NOW, THEREFORE, THE REDEVELOPMENT AGENCY OF THE CITY OF WEST COVINA
DOES ORDAIN AS FOLLOWS:
Section 1. Title of the Ordinance. This Ordinance shall be known
as the "Redevelopment Agency of the City of West Covina Sales and Use
Tax Ordinance" (the "Ordinance").
Section 2. Agency Sales Tax.
(a) (1) For the privilege of selling tangible personal pro-
perty at retail, a tax is hereby imposed by the Redevelopment
Agency of the City of West Covina (the "Agency") upon all retailers
located within the area described more fully in Exhibit A attached
hereto and by this reference incorporated herein (the "Redevelop-
ment Project") at the rate of one percent (1%) of the gross
receipts of the retailer from the sale of all tangible personal
property sold at retail within the Redevelopment Project on and
after the operative date of this Ordinance.
(2) For the purposes of this Ordinance, all retail sales are
consummated at the place of business of the retailer unless the
tangible personal property sold is delivered by the retailer or his
agent to an out-of-state destination or to a common carrier for
delivery to an out-of-state destination. The gross receipts from
such sales shall include delivery charges, when such charges are
subject to the State of California (the"State") sales and use tax,
regardless of the place to which delivery is made. In the event a
retailer has no permanent place of business in the State or has
more than one place of business, the place or places at which the
retail sales are consummated shall be determined under rules and
regulations to be prescribed and adopted by the State Board of
Equalization.
(b) (1) Except as hereinafter provided and except insofar as
they are inconsistent with the provisions of Part 1.5 of Division 2
of the Revenue and taxation Code of the State (the "Code"), all of
the provisions of Part 1 (commencing with the Section 6001) of
Division 2 of the Code, as amended and in force and effect on the
date of adoption of this Ordinance, applicable to sales taxes, are
hereby adopted and made a part of this Section 2 as though fully
set forth herein.
ff'AS