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Ordinance - 1806t • s ORDINANCE NO. 1806 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF WEST COVINA, CALIFORNIA, AMENDING CHAPTER 14, SECTION 68, OF THE WEST COVINA MUNICIPAL CODE RELATING TO BUSINESS CATEGORY CODES A:A-II AND A:A-III. The City Council of the City of West Covina does hereby ordain as follows: SECTION 1. Section 14-68, Category Code A:A-II of the West Covina Municipal Code is hereby amended to read as follows: Category Code A:A-II Office and Commercial Rentals Offices, stores, industrial plants or any building or structure of any kind on land located in the city and rented to a tenant for purposes other than dwelling, sleeping, or lodging. This includes the letting of every kind and character, whether by an owner, lessee or sublessee, 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. All rentals received by one (1) individual or entity can be combined in one (1) license. In the case of a gross receipts tax, the fees prescribed in the schedule of fees for the first unit of gross receipts shall be due and payable at the time the application for the license is filed. As used in this category "gross receipts" means the total amount charged or received during the license period without any deduction whatsoever. The license collector shall specify the information to be provided in the license application, including requiring that the licensee submit a copy of the tax return filed with the California Franchise Tax Board relative to all revenues received by the licensee within the city during the license year. Within thirty (30) days after the end of the calendar year for which the license is issued or upon the transfer of ownership of the property 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 during the license period. If any additional taxes are due upon the basis of the gross receipts from such properties, the additional tax shall be paid at the time the declaration is filed and before any renewal license is issued. The city council may, by resolution, suspend all or any portion of said tax imposed under Category A -II 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 in the schedule of fees. SECTION 2. Section 14-68, Category Code A:A-III of the West Covina Municipal Code is hereby amended to read as follows: Category Code A:A-III Commercial Tenants Occupancy Tax For the priviledge of occupancy of offices, stores, industrial plants, any building or structure of any kind on land located in the city 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. Where a land lease is in effect for the,ppurpose of effectuating the use of the property for the purposes noted in this category, then such charges from said land shall also be subject to the excise tax provided for in the schedule of fees. In the case of a gross receipts tax, the fees prescribed in the schedule of fees for the first unit gross receipts shall be due and payable at the time the application for the license is filed. As used in this category "gross receipts" means the total amount charged or received during the license period without any deduction whatsoever. The license collector shall specify the information to be provided in the license application, including requiring that the licensee submit a copy of the tax return filed with the California Franchise Tax Board relative to all revenues received by the licensee within the city during the license year. Within thirty (30) days after the end of the calendar year for which the license is issued or upon the transfer of ownership of the property 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 during the license period. If any additional taxes are due upon the basis of the gross receipts from such properties, the additional tax shall be paid at the time the declaration is filed and before any renewal license is issued. Exempted under this Category A -III are tenants of an entity subject to taxation under Category A -I or A -II. The city council may, by resolution, suspend all or any portion of said tax imposed under Category A -III 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 in the schedule of fees. SECTION 3. Effective date. This ordinance shall be effective 30 days from the date of its adoption. SECTION 4. The City Clerk shall certify to the adoption of this ordinance and shall cause the same to be published in a manner required by law. ATTEST: PASSED and APPROVED this 13th day of February , 1989. �J CITY CLERK STATE OF CALIFORNIA ) COUNTY OF LOS ANGELES ) ss. 4BCITY OF WEST COVINA ) - 2 - L C, I, Janet Berry , City Clerk of the City of West Covina, do hereby certify that the foregoing Ordinance No. 1806 was regularly introduced and placed upon its first reading at a regular meeting of the City Council on the 23rdJay of January , 1989. That thereafter, said Ordinance was duly adopted and passed at a regular meeting of the City Council on the 13thday of February_, 1989, by the following vote, to wit: AYES: Councilmembers: NOES: Councilmembers: ABSENT: Councilmembers: APPROVED AS TO FORM: McFadden, Lewis, Bacon, Manners None Tarozzi CITY CLER' - 3 - r CERTIFICATION • I., JANET BERRY, City Clerk of the City of West .Covina, State of California, do hereby certify that a true and accurate copy of Ordinance No. 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. Janet Berry, Citytornia City of West Covina, C "�7,-Ly DATED: