Ordinance - 1385ORDINANCE NO. 1385
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF WEST COVINA,
CALIFORNIA, AMENDING SECTIONS 6235.1, 6235.2, 6235.3, 6235..4,
6235.5, AND 6235.6 OF THE WEST COVINA MUNICIPAL CODE RELATING
TO BUSINESS LICENSES AND SETTING THE AMOUNTS THEREOF.
The City Council of the City of West Covina does ordain as
follows:
SECTION 1. Sections 6235.1 through 6235.6 of the West Covina
Municipal Code are amended to read:
"6235.1 CATEGORY CODE A.
A -I RESIDENTIAL RENNTALS -
Apartments, hotels, motels, mobile home parks, convales-
cent homes, nursing homes, hospitals and businesses of a
like nature or similar character:
Minimum of $50.00 per year for the first two units plus
an additional $10.00 a .year for each unit over two in number.
Any hospital, the property of which is exempt from taxation
pursuant to Section 1 c of Article XIII of the Constitution
of the State of California, shall be exempt from the payment
of the license fee prescribed by this section. An applica-
tion for exemption shall be filed annually during the month
of January. The application shall declare whether or not
the property of the hospital was exempted from the payment
of property taxes for the current fiscal year. The City
• Clerk shall transmit the application to the City Council.
If the application meets the requirements for exemption,
the exemption shall be allowed by the City Council.
A -II OFFICE AND COMMERCIAL RENTALS
Offices, stores,.industrial plants, or any building or
structure of any kind on land located in the City of West
Covina and rented to a tenant for purposes.other than dwell-
ing, sleeping, or lodging. This includes the letting of
every kind and character, whether by an owner, lessee, or
sub -lessee, of such types of rentals. Where a land lease
is in effect for the purpose of effectuating the use of the
property for the purposes noted in this Category, then such
rents from said land shall also be subject to -the business
licensing provisions herein.
The business license tax for Category. A -II shall be:
e Minimum of $50.00 for the first $5,000.00 rental revenues
plus an additional $10.00 per $1,000.00 or fraction thereafter.
All rentals received by one individual or entity can be com-
bined in one license.
A -III COMMERCIAL TENANTS OCCUPANCY TAX
For the privilege of occupancy of offices, stores, industrial
plants, or any building or structure of any kind on land
located in the City of West Covina and rented to a tenant
for purposes other than dwelling, sleeping, or lodging, an
excise tax is hereby imposed upon every tenant of such
premises.
Ord. No. 1385
Where a land lease is in effect for the purpose of
• effectuating the use of the property for the purposes
noted in this Category, then such charges for said land
shall also be subject to the excise tax provided for
herein.
LJ
•
The tax levied hereby shall be:
Minimum of $60.00 per calendar quarter for the first
$5,000 of rental charges paid, plus an additional
$12.00 per calendar quarter for each $1,000 of rental
charge paid or fraction thereafter.
Exempted under this Group A -III are tenants.of an entity
-2-
Ord. No. 1385
"6235.2 CATEGORY CODE R.
RETAIL BUSINESSES -
Retail businesses listed below, and all other.persons
engaged in the business of making sales at retail where
75% of the total revenues of such business are derived.
from such sales, except as otherwise provided in this
Chapter:
Appliance Stores
Auto Accessories
Bakeries
Book Stores
Candy Shops
Carpet & Rug Stores
Children's Wear
Department Stores
Drug Stores
Florists
Furniture
Gift Shops
Hardware
Health Food Stores
Ice Cream Stores
Jewelry Stores
Ladies Wear
Liquor Stores
Mattress Shops
Men's Stores
Music Stores
Newspaper Offices
New Car Dealers
Pet Stores
Pool Supply Stores
Printers
TV -Radio Stores
Restaurants
Taverns and Bars
Service Stations
Shoe Stores
Shoe Repair
Sporting Goods,
Toy Stores
Variety Stores
Wallpaper & Paint Stores
Yardage & Drapery Stores
• Minimum of $50.00 a year (includes one owner, proprietor,
manager, or principal) plus $10.00 for each employee, and
$10.00 for each additional working owner, partner or
principal."
"6235.3 CATEGORY CODE M.
MANUFACTURING -
Manufacturers, wholesalers, newspaper publishing, grocers,
meat markets, transfer and storage companies, and businesses
of a like nature or similar character:
Minimum of $50.00 a year (includes one owner, proprietor,
manager, or principal) plus $10.00 for each employee, and
$10.00 for each additional working owner, partner or
principal."
"6235.4 CATEGORY CODE P.
PROFESSIONS AND SERVICES
P-I PROFESSIONS -
Attorney Chiropodist
Accountant, Public Chiropractor
Architect Civil Engineer
Certified Public Accountant Construction Engineer
Chemical Engineer Consulting Engineer
Chemist Dentist
-3-
•
Ord. No. 1385
Electrical Engineer
Geologist
Landscape Architect
Mechanical Engineer
Mortician
Oculist
Optometrist
Oral Surgeon
Osteopath Physician
Physician
Physician and Surgeon
Sanitation Engineer
Surgeon
Veterinarian
Similar and like professions are to be included as
well in this Category.
Professional corporation license tax shall be:
$50.00 base fee plus:
$50.00 for each professional employee;
$10.00 for each employee (non-professional).
Individual and partnership license tax shall be:
Minimum of $50.00 a year (includes one owner, proprietor,
manager, or principal) plus $10.00 for each employee, and
$50.00 for each additional working owner, partner or
principal."
P-II SERVICES -
Advertising Counsel
Abstractor of Title
Agricultural Advisor
Appraiser
Assayer
Auditor
Bail Bond Broker
Barber Shop
Beauty Shop
Business Management
Consultant
Bookkeeper
Car Washing
Child Nurseries
Claim Adjuster
Dancing Academy
Dealers in Securities
Dental Labs
Designer
Detective
Detective Agency
Draftsman
Drugless Practitioner
Dry Cleaner
Dry Cleaner Service
-Electrologist
Employment Agency
Fine Arts of Music School
Herbalist
Industrial Relations
Consultants
Insurance Adjuster
Insurance Agent or Broker
Interior Decorator
Investment Counselor
Escrow Office
Laundries (Professional)
Lapidary
Naturopath
Private Patrol
Photographer
Real Estate Offices
Stock and Bond Broker
Surveyor
Swimming Instructor
Taxidermist
Trade or Business School
Travel Bureau
Tree Removing
Tree Surgery
Tree Trimming
Swimming Pool Maintenance
Rental of Vehicles or
Equipment
Watch Repairing
X-Ray Technician
Wholesale Jobbing
Similar and like professions are to be included as
well in this Category.
-4-
Ord. No. 1385
The business license tax for this Category shall be:
• Minimum of $50.00 a year (includes one owner, proprietor,
manager, or principal) plus $10.00 for each employee, and
$10.00 for each additional working owner, partner or
principal."
"6235.5 CATEGORY CODE C.
CONTRACTORS -
All contractors who perform construction work in the City
and who are subject to the job fee described in this para-
graph shall pay an -annual license fee of $10.00 per year.
Such fee shall not be pro -rated. In addition, as a part
of the business license, contractors shall pay a job fee
at the time of issuance of any permit required by
Articles V and VII (limited to permits for finish grading,
retaining walls, and sewer connections), and Article VIII
of this Code. The job fee shall be paid at the same time
as the permit fee.
Exceptions:
a) An owner -builder shall be exempt from payment of any
license fee or job fee if all work performed under a
permit is done exclusively by said owner upon his own
property.
b) Permits for work within the public right-of-way or
future right-of-way shall be exempt from application
of a job fee.
Contractors not subject to the job fee referred to above
in this section shall pay an annual business license tax
of $60.00 per year or fraction of said year. There shall
be no pro -rations of the business license tax referred to
herein."
"6235.6 CATEGORY CODE S.
SPECIAL BUSINESSES -
The business license -tax for this Category is as indicated:
1. Finance Companies - $150.00 per year.
2. Savings and Loan Associations - $150.00 per year.
3. Dance Permit (a) Public, (b) Cabaret Dancing -
$250.00 per year, or $37.50 per dance.
4. Skating and Roller Rink - $100.00 per year.
5. Refer to Section 6235.8 (B.K.K.) - Ordinance #1261,
Section I (superseded by Ordinance #1386).
6. Theatres and Movies - 15¢ each seat for the first
• 500 seats plus 72� for each seat over 500 in
number per year.
7. Gyms and Figure Salons - $90.00 per year.
8. Billiard Parlors - $50.00 + $7.50 per table per year.
9. Bowling Alleys - $50.00 + $7.50 per alley per year.
10. Mailing and Telephone Service - $50.00 per year.
11. Laundromats - Refer to Ordinance #1261, Section I.
12. Vending Machines - Refer to Ordinance #1261, Section 2.
12a. Vending Machines - Refer to Ordinance #1261, Section 3.
-5-
Ord. No. 1385
13.
Peddlers and Solicitors - $15.00 per day or $150.00
per year or $200.00 per year per company.
• 14.
Junk Dealers - $15.00 per day or $250.00 per year.
15.
Bankruptcy, liquidation and like sales:
(a) 30-day sale - $37.50
(b) 60-day sale - $75.00
(c) 90-day sale - $100.00
Shall not apply to a licensed business conducted
for at least one year immediately preceding such
sale.
16.
Carnivals and Circuses - $250.00 for first day + $125.00
for each succeeding day.
17.
Other coin -operated machines - Refer to Ordinance #1262.
18.
House Movers - $150.00 per year or $37.50 per day.
19.
Taxicab Operators - $30.00 per cab or $250.00 per year
per company.
20.
Delivery or sale of goods or services by vehicle or on
foot within the City:
(a) Wholesale Delivery - $25.00 per vehicle or
$200 per company per year.
(b) Retail Delivery - $30.00 per vehicle or $250.00
per company per year.
(c) Food Vendors - $50.00 per established route
per year.
(d) Laundry, dry cleaning or uniform service routes -
$50.00 per established route per year.
(e) All other route sales or rentals - $50.00 per
vehicle or route per year.
21.
•
Service. Vehicles (place of business not in the City) -
$30.00 $500.00
per vehicle or per year per company.
22.
Shoe Shine Stand - $10.00 per year if not inside other
businesses.
23.
Amusement Shows - $7.50 per ride per year.
24.
Gardeners - $30.00 per year."
SECTION 2. This.Ordinance shall take effect immediately upon its
adoption pursuant to Section 36937 (d) of the Government. Code, since the taxes
levied hereby are for the usual and current expenses of the City.
SECTION 3. The taxes imposed by this Ordinance, other than those
levied on a basis of gross receipts, shall be increased or decreased annually
as of October 1 of each calendar year, commencing on October 1, 1979, in an
amount equal to the increase or decrease from the Base Index in the then latest
available Consumer Price Index, as prepared and released by the Federal Govern-
ment or any other governmental agency for the Los Angeles/Long Beach area. The
last index published for the month of June, 1978 shall be deemed to be the Base
Index for the purpose of this Section.
SECTION 4. Validity of Ordinance. If any Section, Sub -section,
sentence, clause, phrase or portion of this Ordinance is for any reason held
to be invalid or unconstitutional by the decision of any court of competent
jurisdiction, such decision shall not affect the validity of the remaining
. portions of this Ordinance. The City Council hereby declares that it would
have adopted this Ordinance and each Section, Sub -section, sentence, clause,
phrase, or portion thereof, irrespective of the fact that any one or more
Sections, Sub -sections, phrases or portions be declared invalid or unconsti-
tutional.
Ord. No. 1385
SECTION 5. The City Clerk shall certify to the adoption of this
• Ordinance and shall cause the same to be published in the manner prescribed
by law.
PASSED AND APPROVED this 2 6th day of June 1978.
r
ayor,
ATTEST:
City Clerk
STATE OF CALIFORNIA )
COUNTY OF LOS.ANGELES ) SS.
CITY OF WEST COVI.NA )
I, LELA W. PRESTON, City Clerk of the City of West Covina, do
hereby certify that the foregoing Ordinance No. 1385 was regularly introduced
and placed upon its first reading. a,t_an adjourned -regular -meeting of the City
Councilmen the 16th.day of June 1978. That, thereafter, said Ordinance
. was duly adopte3 and passed at a regular meeting of the City Council on the
2 6th day of June 1978, by the following vote of the City
Council, to wit:
AYES: Councilmen: Miller, Shearer, Browne, Chappell, Tice.
NOES: Councilmen: None
ABSENT: Councilmen: None
APPROVED AS TO FORM:
City Attorney
•
City Clerk
-7-