Ordinance - 1360ORDINANCE NO. 1360
AN ORDINANCE OF THE CITY COUNCIL
OF THE CITY OF WEST COVINA ADDING
SECTION 6235.10 TO THE WEST COVINA
MUNICIPAL CODE RELATING TO BUSINESS
. LICENSE TAXES FOR MICROWAVE PAY
TELEVISION SYSTEMS
The City Council of the City of West Covina does ordain as follows:
Section 1. Section 6235.10 is added to the West Covina Municipal
Code to read:
"Section 6235.10 MICROWAVE .PAY TELEVISION_ SYSTEMS
Each operator of a microwave pay television transmission
system which has one or more receiving terminals within
the City of West Covina shall pay a business license tax
in an amount equal to one-half of one percent of the gross
receipts received from subscribers within the City of
West Covina; provided that the total amount of tax'for
a calendar year or a portion thereof shall not be less
than $100.
The minimum amount of the license tax shall be due and
payable at the time the application for the license is
filed. Within 30 days after the end of the calendar
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 shall file a declar-
ation under penalty of perjury specifying the total
amount of gross receipts received by the licensee from
subscribers within the City of West Covina during the
license period. If any additional taxes are due upon
the basis of the gross receipts received from subscribers
within the City of West Covina, the additional tax shall
be paid at the time the declaration is filed and before
any renewal license is issued. 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 License Collector 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 License Collector 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, proceeds, losses, expenditures or any particulars
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 taxpayer
files a claim for refund of license taxes or submits
an offerrof compromise with regard to a claim asserted
against him by the City for license taxes or when acting
upon any other matter.
• As used in this section, "gross receipts" means the total
number of dollars actually received by the licensee
from subscribers within the City of West Covina during
the license period without any deduction whatsoever.
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.
Any licensee who transmits'or permits the transmission
of any obscene motion picture which is received on any
receiving terminal located within the City limits of
the City of West Covina is guilty of a misdemeanor and
the business license issued to such licensee may be
revoked after notice and an opportunity to be heard before
the City Council, in accordance with the procedure pro-
vided for in this Chapter. As used in this Section,
"obscene" means that which the average person, applying
contemporary standards in the City of West Covina, would
find, taken as a whole, (1) appeals to the prurient
interests; (2) which represents, depicts and describes,
in a patently offensive way, ultimate sexual acts, normal
or perverted, actual or simulated, masturbation, excretory
functions and lewd exhibition of the genitals, and
(3) which, taken as a whole, does not have serious literary,
artistic, political or scientific value."
• Section 2. This ordinance provides for the levy of taxes for
the usual and necessary expenses of the City and shall become
operative on January 1, 1978.
Section 3. 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 28th day of November ,
1977.
AT TEST
City Clerk
•
-2-
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. 1360 was
regularly introduced and placed upon its first reading at a regular
meeting of the City Council on the 14th day of November ,
1977. That, thereafter, said Ordinance was duly adopted and passed
at a regular meeting of the City Council on the 28th day of
November 1977, by the following vote, to wit:
AYES: Councilmen: Miller, Chappell, Browne, Tice, Shearer.
.NOES: Councilmen: None
ABSENT: Councilmen: None
APPROVED AS TO FORM:
6L4�� W
_" I %
•t City Attorn—IT
0
City Clerk
-3 -