Ordinance - 1211ORDINANCE NO. 1211
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF WEST COVINA
'is AMENDING SECTION 6235.6 OF CHAPTER 2, ARTICLE VI OF THE WEST
COVINA MUNICIPAL CODE, RELATING TO LICENSE FEES AND VENDING
MACHINES.
The City Council of the City of West Covina does ordain
as follows:
SECTION 1. Sub -Section 12 of Section 6235.6 of Chapter 2
of Article VI of the West Covina Municipal Code relating to
vending machines is hereby amended to read as follows:
12. Vending Machines:
Every person engaged in the business of renting,
leasing or operating, or who in conjunction with any
other business houses or maintains coin -operated vending
machines, shall pay an annual license tax on each such
machine, calculated upon the gross receipts from the
machine, as follows:
(a) A Cigarette Vending Machine - $16.00 for the first
$1,000 or less of gross receipts plus one -tenth of one
percent (1/10 of 1%) of the amount of gross receipts in
excess of $1,000.
(b) A Photo -Machine - $12.00 for the first $1,000 or less
of gross receipts plus one -tenth of one percent (1/10 of
1%) of the amount of gross receipts in excess of $1,000.
(c) A Stamp Machine - $3.00 for the first $500 or less
of gross receipts plus one -tenth of one percent (1/10 of
1%) of the amount of gross receipts in excess of $500.
(d) A Bulk Vending Machine - $1.00 for the first $100 or
less of gross receipts plus one -tenth of one percent (1/10
of 17o) of the amount of gross receipts in excess of $100.
As used in this paragraph, a bulk vending machine is a
non -electrically operated vending machine containing un-
sorted nuts, confections or merchandise which, upon in-
sertion of the coin, dispenses the same in portions at
random without selection by the customer.
(e) Any Other Coin -Operated Vending Machines:
1. Requiring 10� or less to operate - $5.00 for the
first $500 or less of gross receipts, plus one -
tenth of one percent (1/10 of 1%) of the amount
of gross receipts in excess of $500.
2. Requiring more than 10� to operate - $10.00 for
the first $1,000 or less of gross receipts, plus
one -tenth of one percent (1/10 of 17o) of the
amount of gross receipts in excess of $1,000.
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The fees prescribed in this Sub -Section for the first unit
of gross receipts shall be due and payable at the time the ap-
plication for the license is filed. Within 30 days after the
end of the fiscal year for which the license is issued or at
the time an application is filed for the renewal of the license,
whichever is earlier, the licensee or applicant as the case may
be, shall file a declaration under penalty of perjury specify-
ing the total amount of gross receipts received from the opera-
tion of the machine during the license period. If any additional
a, taxes are due upon the basis of the gross receipts from any such
machine, the additional tax shall be paid at the time the declara-
tion is filed and before any renewal license is issued. In
addition, the license collector may require the licensee to sub-
mit a copy of the sales and use tax return filed relative to
each licensed machine or may require any other substantiating
information specified in Section 16002.5 of the Business and
Professions Code.
As used in this Section "gross receipts" means the total
number of dollars actually removed from the machine during the
license period without any deduction whatsoever.
SECTION 2. This Ordinance relates to taxes for the usual
and current expenses of the City and shall take effect immedi-
ately upon its adoption. This Ordinance shall become operative
on January 1, 1973.
SECTION 3. The City Clerk shall certify to the adoption
of this Ordinance and shall cause a copy to be published as re-
quired by law.
PASSED and APPROVED this 26th day of
STATE OF CALIFORNIA
COUNTY OF LOS ANGELES
CITY OF WEST COVINA
December , 1972.
I, Lela W. Preston, City Clerk of the City of West Covina,
do hereby certify that the foregoing Ordinance No. 1211 was
regularly introduced and placed upon its first reading at a
regular meeting of the City Council on the 26th day of
December , 1972. That, thereafter, said Ordinance was
duly adopted and passed at a regular meeting of the City Council
on the 26th day of December , 1972, by the following
vote, to wit:
AYES: Shearer, Nichols, Chappell, Young
NOES: None
ABSENT: Lloyd__ 4', /�
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City C1 rk
APP OVED AS TO FORM:
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