Ordinance - 1290ORDINANCE NO. 1290
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY
OF WEST COVINA AMENDING SECTION 6235.6 OF, AND
ADDING SECTIONS 2622 AND 6235y.Y TO, THE WEST-
COVINA MUNICIPAL CODE, RELATING TO BUSINESS
LICENSE TAXES FOR SANITARY LANDFILL DISPOSAL
FACILITIES, DECLARING THE URGENCY HEREOF AND
• PROVIDING THAT THIS ORDINANCE SHALL BECOME
EFFECTIVE IMMEDIATELY.
The City Council of the City of West Covina does ordain
as follows:
SECTION 1. Section 2622 is added to the West Covina
Municipal Code to read:
112622. PARK. AND RECREATION PROJECTS.
There is hereby appropriated and shall be paid into said
Capital Outlay Fund the proceeds of the business license tax
levied on sanitary landfill disposal facilities pursuant to
Section 6235.7�of this Code. The funds so paid into the
Capital Outlay Fund shall be expended for park and recreational
capital outlay projects."
SECTION 2. Section 6235.6 of the West Covina Municipal
Code is hereby amended by repealing therefrom subparagraph 5 reading
as follows:
"5. Land Fills and Dumps - $500.00/yr."
SECTION 3. Section 6235.',7�l s added to the West Covina
• Municipal Code to read:
"6235/7". CATEGORY CODE V. Sanitary Landfills and Disposal
Facilities.
All sanitary landfill and disposal facilities and sites
shall pay a business license tax in an amount equal to 50 of
the gross receipts received from the disposal of waste matter
on the site, provided that the total annual amount of the tax
shall not be less than $100,000.00. The business license tax
shall be due and payable in monthly installments commencing on
April 1, 1976. The first such installment shall be due and
payable on May 15, 1976 and monthly thereafter. The monthly
installments shall be in the amount of $8333.00. On-or.before
March.l of.each calendar year the -licensee shall file_a
statement of gross receipts from the operation of any sanitary
landfill and disposal site which is subject to taxation pursuant
to this section. If the total amount of the tax paid by the
licensee during the preceding calendar year is less than 50
of the licensee's gross receipts; the balance of the amount
due shall be paid at the same time the declaration is filed
with the City Clerk. No such declaration shall be conclusive
as to the matter set forth therein nor shall the filing of the
same preclude the City from collecting by appropriate action
such sums as are actually due and payable. Such declaration and
each of the several items therein contained shall be subject to
• audit and verification by the City Clerk who is hereby authorized
to examine, audit and inspect the books and records of the licensee
as may be necessary in his judgment to verify or ascertain the
amount of license fee due.
•
It shall be unlawful for the City tax and license
collector or any person having an administrative duty under
the provisions of this section to make known in any manner
whatsoever the business affairs, operations or information
obtained by an investigation of records of any licensee or
the amount or source of income, profits, losses, expenditures,
or any particular thereof, set forth in any declaration required
to be filed by this section. However, nothing contained herein
shall prevent the disclosure of the names and addresses of persons
to whom licenses have been issued and the general type or nature
of their business, the disclosure of general statistics
regarding taxes collected or business done in the City or the
disclosure by way of public meetings,or otherwise,of such
information as may be necessary to the City Council in order
to permit it to be fully advised as to the facts when a tax-
payer files a claim for refund of license taxes or submits
an offer of compromise with regard to a claim asserted against
him by the City for license taxes or when acting upon any
other matter.
The business license taxes levied pursuant to this section
shall not be subject to the business improvement area taxes
levied pursuant to Section 6263 of this code."
SECTION 4. This ordinance provides for the levy of taxes
for the usual and necessary expenses of the City and shall become
operative on April 1, 1976. 75% of any other business license tax
paid by any business required to be licensed pursuant to this
ordinance for the calendar year 1976 shall be refunded.
SECTION 5. This ordinance is declared to be an ordinance
• for the immediate protection of the public health, safety and
general welfare. The facts constituting the urgency are as follows:
The existing business license taxes imposed upon landfills
and dumps are wholly inadequate to compensate the City for the
costs of necessary inspections and regulation and make no contri-
bution to the general support of City government. In order that
sanitary landfill and disposal sites contribute their fair share
to the support of City government, it is necessary that this ordi-
nace become effective immediately.
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 February, 1976.
• ATTEST:
City Clerk
-2-
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r
• 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 t he foregoing Ordinance No. 1290 was
regularly introduced and placed upon its first reading at a regular
meeting of the City Council on the 23rd day of February, 1976. That,
thereafter, said ordinance was duly.adopted and passed at a regular
meeting of the City Council on the 23rd day of February, 1976, by
the following vote, to wit:
AYES: Councilmen: Shearer, Miller, Browne, Tice, Chappell.
NOES: Councilmen: None
ABSENT:Councilmen: None
APPRQVED AS TO FORM:
ty Attorney
•
•
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