Ordinance - 535ORDINANCE NO. 535
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY -OF
WEST COVINA AMENDING CERTAIN PROVISIONS OF ORDI-
NANCE NO. 142 RELATING TO TAXES BASED UPON THE
NUMBER OF EMPLOYEES.
The City Council of the City of West Covina does ordain
as follows:
SECTION 1. Ordinance No. 142 entitled "AN ORDINANCE OF
THE CITY OF WEST COVINA PROVIDING FOR THE LICENSING`OF ITHOLESALE
AND RETAIL BUSINESS, TRADES, AND OCCUPATIONS CARRIED ON IN SAID
CITY AND REPEALING ALL ORDINANCES IN CONFLICT HEREWITH." is hereby
• amended by the addition to Section 7 thereof of a new Subsection
(h) reading as follows:
"(h) whenever any license tax mentioned in this ordi-
nance is based upon the number of employees, the term 'employee'
shall include all proprietors, partners, managers, officers, office
and directional personnel and all other employees who are actively
engaged in the business within the City. The number of employees
shall be the average number engaged in the business,during the pre-
ceding fiscal year or during such portion thereof as the business
was in operation. In the case of beginning businesses, the average
number of employees for the remainder of the year shall be esti-
mated by the applicant and the tax paid on the estimate but shall
be adjusted to the actual number within thirty days after the close
of the fiscal year. The application for business license each year
shall correctly set forth the number of employees applicable to the
determination of the license fee."
SECTION 2. Subsection (29) of Section 28 of said Ordi-
nance No. 142 is hereby amended to read as follows:
• "(29) COMMERCIAL BUSINESS: For every person conduct-
ing a commercial business, other than a manufacturing or industrial
type of business and not otherwise herein specifically provided
for, the sum of $24.00 per annum, or portion thereof, plus the sum
• of $5.00 per annum per each employee over three in number; provided,
however, that where the whole stock in trade averages less than
$500.00 then the license shall be $24.00 per annum, or fraction
thereof."
SECTION 3. Subsection (58) of Section 28 of said Ordi-
nance No. 142 is hereby amended to read as follows:
"(58) MANUFACTURING; INDUSTRIAL; UNLISTED: For every
person carrying on any manufacturing or industrial business, or any
other business, trade, profession or occupation not herein specifi-
cally provided for, the sum of $24.00 per annum or fraction thereof,
and for each additional employee over three in .number, the sum of
$5.00 per year in addition thereto.
SECTION 4. Sections 1, 2 and 3 of this ordinance shall
be operative as of July 1, 1957.
SECTION 5. This ordinance, being an ordinance fixing
the rate of taxes to be levied, shall take effect immediately upon
its passage.
SECTION 6. The City Clerk shall certify to the adop-
tion of this ordinance and shall cause the same to be published as
required by law.
Passed and approved this 21�th. day of June, 1957•
May Pro Tem
STATE OF CALIFORNIA
COUNTY OF LOS ANGELES SS.
CITY OF WEST COVINA
Deputy
, L Iela.._W Preston::/, City Clerk of the City of West Covina,
do hereby certify that the above Ordinance No.535 was regularly
introduced and placed,upon its first reading at a regular meeting of
the City Council on the 17th day of June, 1957. That, thereafter,
said ordinance was duly adopted and passed at a regular meeting of
the City Council on the 24th day of June , 1957, by the fol-
lowing vote, to -wit:
AYES Councilmen: Barnes, Brown, Pittenger, Mayor Pro teen Mottinger
• NOES Councilmen: None
ABSENT: Councilmen: Mayor Kay
•
Deputy City Clerk