Ordinance - 1766ORDINANCE NO. 1766
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF WEST
COVINA, CALIFORNIA AMENDING, CATEGORY S OF SECTION
14-68 OF THE WEST COVINA MUNICIPAL CODE RELATING TO
• THE BUSINESS LICENSE TAX IMPOSED ON SMALL COLLECTION
FACILITIES AND REVERSE VENDING MACHINES.
WHEREAS, the California Beverage Container
Recycling and Litter Reduction Act (Calif. Stats. 1986, Ch.
1290, hereinafter, "Recycling Act") was adopted to encourage
the efficient and large-scale recyling of beverage
containers;
WHEREAS, the Recycling Act requires the
establishment of at least one recycling center within one-
half mile of every supermarket;
WHEREAS, the recycling facilities most accessible
to consumers, specifically "Small Collection Facilities" and
"Reverse Vending Machines" (as those terms are defined at
Sections 26-685.92(b) and 26-685.93 of the West Covina
Municipal Code) may not be profitable, at least in their
early years of operation;
WHEREAS, the City of West Covina desires to
encourage the level of solid waste recycling, and in
particular, the success of Small Collection Facilities and
Reverse Vending Machines, thereby improving the environment
through the reduced use of land fills;
WHEREAS, under the current Business License Tax,
Small Collection Facilities and Reverse Vending Machines
would be taxed as Junk Dealers;
WHEREAS, the City of West Covina desires to
establish a category in the Business License Tax for Small
Collection Facilities and Reverse Vending Machines separate
from Junk Dealers, so that the City may temporarily reduce
the Business License Tax for the former in order to
encourage their success; and
WHEREAS, because Small Collection Facilities and
Reverse Vending Machines are presently.taxed as Junk
Dealers, the establishment of a separate taxation category
for the former does not amount and is not intended to create
a new tax within the meaning of Section 53720 et sea of the
Government Code;
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF
WEST COVINA DOES HEREBY ORDAIN AS FOLLOWS:
SECTION 1. Category S of Section 14-68 of the
West Covina Municipal Code is hereby amended to add the
• following:
"26. Small collection facilities and reverse
vending machines.
"The City Council may, by resolution, suspend or
reduce all or any portion of said tax imposed on
•
small collection facilities and reverse vending
machines for a period of time as it determines to
be equitable in order to adjust the impact of said
tax. At the end of said period of suspension, the
tax shall automatically be reinstated in accordance
with the amounts set forth therein."
SECTION 2. The City Clerk shall certify to the
adoption of this ordinance and cause the same to be
published in the manner required by law.
APPROVED and ADOPTED this __3thday of FF hriiary ,
HEf,�tf�/
ATTEST:
City Cle k
STATE OF CALIFORNIA )
COUNTY OF LOS ANGELES ) SS.
CITY OF WEST COVINA )
I HEREBY CERTIFY that the foregoing Ordinance No.
was regularly introduced and placed upon its first
reading at a regular meeting of the City Council on the 25th
day of January , 1988. That, thereafter, said ordinance
was duly adopted and passed at a regular meeting of the City
Council on the Wday of Feb. 1988, by the following
vote of the Council, to wit:
AYES: Councilmen: Bacon, Planners, Chappell
NOES: Councilmen: None
ABSENT: Councilmen: Shearer, Tennant
City Clerk
APPROVED AS TO FORM:
AW City Attorney
_---- - - -2-
CERTIFICATION
I, JANET BERRY, Deputy City Clerk of the City of West Covina, State
of California, do hereby certify that a true and accurate copy of
Ordinance No. 174 G was published, pursuant to law, in the San
• Gabriel Valley Tribune, a newspaper of general circulation published
and circulated in the City of West Covina.
valm000
Janet Berry, City Clerk
City of West Covina, Ca ornia
DATED: S •�