Ordinance - 1261•-
ORDINANCE NO. 1261
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY
OF WEST COVINA AMENDING SECTION 6235.6 OF CHAPTER
2, ARTICLE VI OF THE WEST COVINA MUNICIPAL CODE,
RELATING TO BUSINESS LICENSE FEES APPLICABLE
TO COIN -OPERATED VENDING MACHINES AND AMUSEMENT
DEVICES.
The City Council of the City of West Covina does ordain
as follows:
SECTION 1. Subsection 11 of Section 6235.6 of Chapter
2 of Article VI of the West Covina Municipal Code relating to
laundromats and coin -operated washers and dryers is amended to
read as follows:
"ll. Laundromats and Coin -Operated Washers and Dryers:
(a) Laundromat: Coin -Operated - $40.00 per year plus
$1.00 per year for each coin -operated machine
over 30 in number.
(b) All other coin -operated Washers and Dryers:
1) Installed and maintained by the owner of the
property or his lessee - $1.00 per year
for each machine.
2) Installed and maintained by an individual or
company not the owner or lessee of the
property - $25.00 per year or fractional
part thereof for the first $2,000.00 or
less of gross receipts, plus $4.00 per year
or fractional part thereof for each additional
$1,000.00 of gross receipts or fractional part
thereof in excess of $2,000.00."
SECTION 2. Subsection 12 of Section 6235.6 of the West
Covina Municipal Code relating to vending machines is amended to
read as follows:
"12. Vending Machines:
Every person who is exclusively engaged in the business
of renting, leasing or operating, coin -operated vending
machines, shall pay an annual license tax on each such
machine located within the City of West Covina, 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 (1/10th
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 (1/10th 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 (1/10th
of 1%) 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
unsorted nuts, confections or merchandise which, upon
insertion of the coin, dispenses the same in portions at
random without selection by the customer.
• (e) Any Other Coin -Operated Vending Machines:
1. Requiring 100 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 100 to operate - $10.00 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.
The fees prescribed in this sub -section for the first
unit of gross receipts shall be due and payable at the time
the application 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 appli-
cant, as the case may be, shall file a declaration under
penalty of perjury specifying the total amount of gross
receipts received from the operation of the machine during
the license period. If any additional taxes are due upon
the basis of the gross receipts from any such machine, the
additional tax shall be paid at the time the declaration is
filed and before any renewal license is issued. In addition,
the license collector may require the licensee to submit
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 subsection 'gross receipts' means the
total number of dollars actually removed from the machine
during the license period without any deduction whatsoever."
SECTION 3. Subsection 12a is hereby added to Section
6235.6 of the West Covina Municipal Code relating to vending
machines to read as follows:
"12a. Vending Machines, Alternative Tax:
As an alternative to paying the business licenses specified
in subsection 12 of this Section 6235.6, every person who is
exclusively engaged in the business of renting, leasing or
operating coin -operated vending machines within the City of
West Covina may elect to, or if the provisions of said Section
12 are held to be invalid for any reason, shall, pay an annual
license tax calculated on the gross receipts from all such
machines located in the City of West Covina as follows:
$100.00 for the first $2,000.00 or less of gross receipts
• from all machines located within the City of West Covina
plus one -tenth of one percent (1/10 of 1%)of the amount
of gross receipts in excess of $2,000.00.
The fees prescribed in this subsection for the first unit
of gross receipts shall be due and payable at the time
the application for the license is filed. Within 30 days
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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 specifying the
total amount of gross receipts received from the
operation of all machines within the City of West
Covina during the license period. If any additional
taxes are due upon the basis of the gross receipts from
such machines, the additional tax shall be paid at the
time the declaration is filed and before any renewal
license is issued. In addition, the license collector
may require the licensee to submit a copy of the sales
and use tax return filed relative to all machines
operated by the licensee within the City of West Covina
during the license year or may require any other sub-
staitiating information specified in Section 16002.5 of the
Business and Professions Code.
As used in this subsection 'gross receipts' means the
actual number of dollars actually removed from all
machines operated in the City of West Covina during the
license period without any deduction whatsoever."
SECTION 4. Subsection 17 of Section 6235.6 of the West
Covina Municipal Code relating to game and amusement machines and
certain coin -operated vending machines is amended to read:
"17. Games and Amusement Machines and Coin -Operated Vending
Machines Which are Owned by the Licensee and Operated
as an Incident to the Operation of a Business which is
Licensed under this Chapter:
(a) Requiring less than 100 to operate - $10.00 per
machine per year.
(b) Requiring 100 or more to operate - $20.00 per
machine per year."
SECTION 5. This ordinance relates to taxes for the usual
and current expenses of the City and shall take effect immediately
upon its adoption. This ordinance shall become operative on January
1, 1975.
-SECTION 6. The City Clerk shall certify to the passage
of this ordinance and shall cause the same to be published as required
by law.
Passed and approved this 23rd day of December
g, 1974.
ATTES :
12
City Clerk
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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. 1261 was reg-
ularly introduced and placed upon its first reading, duly adopted
and passed at a regular meeting of the City Council on the 23rd
day of December ; 1974, by the following vote, to wit:
AYES: Councilmen: Browne, Miller, Chappell, Tice, Shearer
NOES: Councilmen: None
ABSENT: Councilmen: None
APPROVED AS TO FORM:
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City Attorng
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City Clerk