Ordinance - 1581ORDINANCE NO. 1581
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF WEST
COVINA, CALIFORNIA AMENDING THE WEST COVINA MUNICIPAL
CODE RELATING TO GAMES OF SKILL OR SCIENCE.
The City Council of the City of West Covina does ordain as follows:
• SECTION 1. Section 14-56 of the West Covina Municipal Code
relating to Games of Skill or Science; is hereby amended to read as follows:
Section 14-56. GAMES OF SKILL OR SCIENCE.
"(a) Any person exclusively engaged in the business of renting,
leasing or operating games of skill or science is subject to the
tax imposed both by Section 14-68, Category Code S, Subsection
25, and by Chapter 14, Article III of this Chapter.
(b) Any person who is engaged in the operation, maintenance or
conduct of games of skill or science as an accessory use to the
main use of the premises is subject to the tax imposed both by
Section 14-68, Category Code S, Subsection 17 (c),and-by.
Chapter 14, Article III of this Chapter."
SECTION 2. Section 5-92 is hereby added to Article V, Division
2, of the West Covina Municipal Code to read as follows:
Section 5-92. REVOCATION FOR BUSINESS LICENSE CODE VIOLATION.
"I"h- permit for the operation, maintenance or conduct of games
of skill or science may be revoked by the city license collector
without hearing, or previous notice if the owner of the games of
skill or science has failed to obtain a valid current business
license for such video games as required by Section 14-68,
Category Code S, Section 17 (c) or Section 25 of this Code.
Upon the revocation of the permit all games of skill or science
shall be immediately removed from the premises."
SECTION 3. Section 14-68, Category Code S 11 (e) of the West Covina
Municipal Code is hereby.amended to read as follows:
"(e) Any other coin -operated vending machines exclusive of video
game machines:
(1) Requiring ten cents ($0..10) or less to operate.
(2) Requiring more than ten cents ($0.10) to operate."
SECTION 4. Subsection 25 is hereby added to Section 14-68, Category
Code S of the West Covina Municipal Code as follows:
"25. Video game machines:
(a) Every person who is exclusively engaged in the.business
of renting, leasing, or operating coin -operated video
machines shall pay an annual license tax calculated on
the gross receipts from all such machines located in the
city as established by resolution.
• The fees prescribed therein for the first unit of gross
receipts shall be due and payable at the time the applica-
tion for the license is filed. Within thirty (3.0), .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 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
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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 during the license year 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 actual
number of dollars actually removed from all machines operated
in the city during the license period without any deduction
whatsoever.
(b) Alternative tax: as an alternative to paying the business
license specified in subsection 25 (a) of this Category
Code S, every person who is exclusively engaged in the busi-
ness of renting, leasing or operating coin -operated video
game machines within the city may elect to pay a flat fee
per machine as established by resolution."
SECTION 5. Section 14-68, Category Code S 17 (b) of the West Covina
Municipal Code is hereby amended to read as follows:
Any other coin -operated vending machine exclusive of video game
machines which is not licensed under subsection 11 or 12 of this
Category Code S:
(1) Requiring ten cents ($0.10) or less to operate.
(2) Requiring more than ten cents ($0.10) but less than twenty-
five cents ($0.25) to operate.
(3) Requiring twenty-five cents ($0.25) or more to.operate."
SECTION 6. Subsection (c) is hereby added to Section 14-68, Category
Code S 17 of the West.Covina Municipal Code as follows:
"(c) Video game machines which are not licensed under subsection
25 of this Category Code S shall be subject to fees as established
by resolution."
PASSED and APPROVED this
ATTEST:
City C er
STATE OF CALIFORNIA )
COUNTY OF LOS ANGELES ) ss
CITY OF WEST COVINA )
28th day of February 1983.
Mayor
I, HELENE M. MOONEY, City Clerk of the City of West Covina, do
hereby certify that the foregoing Ordinance No. 1581 was regularly introduced
and placed upon its first reading at a regular meeting of the City Council on
the 14th day of February , 1983. That thereafter, said ordinance was duly
adopted and passed at a regular meeting of the City Council on the 28thday of
February , 1983, by the following vote, to wit:
AYES: Councilmen: Bacon, Shearer, Chappell-, Tice
NOES: Councilmen: None
ABSENT: Councilmen: Tennant
ABSTAIN: Councilmen: None
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C E.R T I F I C A T I O N ;
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State of California )
County of Los Angeles ) ss.
City of West Covina. )
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I, JANET BERRY, Deputy City Clerk of the.City of i
West Covina., State of California., do hereby certify
that a true and accurate copy of Ordinance No. Ig I
was published, pursuant to law, in the West .Covina.
Tribune, a newspaper of general circula.tion published
and circulated in the City of West Covina.
�}r"Ja.net Berry, Deputy City Clerk
City of West Covina, California
Dated A,,A o�
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