Ordinance - 1152ORDINANCE NO. 1152
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF WEST COVINA
AMENDING SECTIONS 6209 AND 6235.6 OF CHAPTER 2 ARTICLE VI OF
THE WEST COVINA MUNICIPAL CODE RELATING TO LICENSE FEES AND
COIN OPERATED WASHERS AND DRYERS AND ADDING SECTION 6213(f)
TO CHAPTER-21 ARTICLE VI OF THE WEST COVINA MUNICIPAL CODE
RELATING TO GROSS RECEIPTS.
The City Council of the City of West Covina does ordain
as follows:
SECTION 1. Section 6209 of Chapter 2 of Article VI of
the West Covina Municipal Code relating to license fees is
hereby amended to read as follows:
116209. LICENSE FEES. MONTHLY RATES. ANNUAL FEES.
Where a license fee in this Chapter is fixed
at a monthly rate, the same shall apply to the
calendar month or fraction thereof, unless other-
wise herein provided.
All annual license fees shall be due and
payable in lawful money of the United States in
advance on the first day of January of each year.
Any person doing business for less than the full
year and for which business an annual license
fee is provided shall be required to pay the
amount of the license fee for a full year, except
that the fee for any such license issued on or
after July lst of any year for the remainder of
such calendar year to a person not subject to be
licensed by the City for the conduct of such
business during any part of the first six months
of said year shall be fifty percent of the annual
license fee prescribed for such business.
All quarterly license fees shall be due and
payable in lawful money of the United States on
the lst day of January, April, July and October
of each year. Whenever the license fee is a
quarterly tax measured by gross receipts, the
applicant for the license shall, at the time of
making application therefor, file with the City
a statement setting forth the nature of the
business and its location, and at the expiration of
the first quarterly tax period subsequent to com-
mencement of business, and for every quarter there-
after, such persons shall file with the City a
statement setting forth the gross receipts of the
business for the quarter then expired and shall
pay at said time a license fee computed at the rate
specified for that classification of business.
If a person opens a new business with a fixed
place of business in the City during any year, the
license fee for that year only shall be prorated
on a quarterly basis commencing with the quarter
in which the person opened the new business."
SECTION 2. Subsection 11(b) of Section 6235.6 of Chapter 2
of Article VI of the West Covina Municipal Code relating to coin
operated washers and dryers is hereby amended to read as follows:
116235.6.11(b). All Other Coin -Operated Washers
and Dryers.
1) Installed and maintained by the owner of
the property on his lessee-$1.00/yr. for each
machine.
2) Installed and maintained by an individual
or company not the owner or lessee of the property-
$6.25/qtr. yr. or fractional part thereof for
the first two thousand dollars or less of gross
receipts, plus $1.00/qtr. yr. for each additional
$1,000.00 of gross receipts or fractional part
thereof in excess of $2, 000.00. "
SECTION 3. The -West Covina Municipal Code is hereby
amended by the addition thereto of a new Section 6213(f)
which shall read as follows:
116213(f). Gross Receipts. For the purpose of
this Chapter, the phrase "gross receipts" is de-
fined as follows:
'The total amount of the sale price of all
sales, the total amount charged or received for
the performance of any act, service or employment
of whatever nature it may be, whether such service,
act or employment is done as a part of or in con-
nection with the sale of goods, wares, merchandise
or not, for which a charge is made or credit allowed,
including all receipts, cash, credits and property
of any kind or nature, any amount for which credit
is allowed by the seller to the purchaser without
any deduction therefrom on account of the cost of
the property sold, the cost of materials, used,
labor or service costs, interest paid or payable,
losses or any other expense whatsoever; provided,
that cash discounts allowed or taken on sales
shall not be included. Gross receipts shall also
include the amount of any federal manufacturer's
or importers' excise tax included in the price of
the property sold, even though the manufacturer or
importer is also the retailer thereof and whether
or not the amount of such tax is stated as a separate
charge. But gross receipts shall not include the
amount of any federal tax imposed on or with respect
to retail sales whether imposed upon the retailer
or upon the consumer and regardless of whether or
not the amount of federal tax is stated to customers
as a separate charge, or any California state,
city, or city and county sales or use tax required by
law to be included in or added to the purchase
price and collected from the consumer or purchaser,
or such part of the sales price of any property
previously sold and returned by the purchaser to
the seller which is refunded by the seller by way
of cash or credit allowances given or taken as
part payment on any property so accepted for resale.'"
SECTION 4. This ordinance relates to taxes for the usual
and current expenses of the City and shall take effect immediately
upon its adoption.
SECTION 5. The City Clerk shall certify to the adoption
of this Ordinance and shall cause a copy to be published as
required by law.
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PASSED and APPROVED this 28th day of December , 1970.
ayor
STATE OF CALIFORNIA
COUNTY OF LOS ANGELES SS.
CITY OF WEST COVINA
I. LELA W. PRESTON, City Clerk of the City of West
Covina, do hereby certify that the foregoing Ordinance No. 1152
was regularly introduced and placed upon its first reading
at a regular meeting of the City Council on the 14th day of
December , 1970. That, thereafter, saidordinance
was duly adopted and passed at a regular meeting of the City
Council on the 28th day of December , 1970, by
the following vofe,—To wit:
AYES: Councilmen: Shearer, Nichols, Young, Lloyd, Chappell
NOES: Councilmen : None
ABSENT: Councilmen : None
Cit
y Clerk
APPROVED AS TO FORM
George W. Wakefield, City Attorney
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