Ordinance - 1806t
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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 )
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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'
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CERTIFICATION
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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
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DATED: