Ordinance - 1829ORDINANCE NO. 1329
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF WEST COVINA
AMENDING CHAPTER 14, SECTION 14-22, RELATING TO DETERMINING
NUMBER OF EMPLOYEES FOR LICENSING.
The City Council of the City of West Covina does ordain as follows:
• Section 1. Section 14-22, determining number of employees; for
licensing is hereby amended to read as follows:
•
(a) Whenever any license tax mentioned in this article is based
on the number of employees, the term "employee" shall include
all proprietors, partners, managers, officers, office and directional
personnel and all other employees who are actively engaged in
the business within the city, whether permanent or temporary,
full or part time. The number of employees shall be the average
number engaged in the business during the preceding calendar year
or during any such portion thereof as the business was in operation.
(b) The average number of employees shall be determined as follows:
the total number of employees employed during each of the weeks
prior to March 15, June 15, September 15, and December 15, divided
by the number of quarters for which the number of employees was
greater than zero. All calculations are to be rounded up to the
nearest whole number.
(c) In the case of beginning businesses, the number of employees
shall be estimated by the applicant and the tax paid on the estimate
but shall be adjusted to the actual number as determined under
(b) within thirty (30) days after the close of that calendar year.
(d) In the case.of beginning businesses opening in the last quarter
of the calendar year, the number of employees shall be estimated
by the applicant and the tax paid on the estimate but shall be
adjusted to the actual number as determined under this section
(d) within thirty (30) days after the close of that calendar year.
The average number of employees shall be determined as follows:
the total number of employees employed during each of the weeks
prior to October 15, November 15, and December 15, divided by
the number of months for which the number of employees was greater
than zero. All calculations are to be rounded up to the nearest
whole number. This number shall also be used to calculate the
license fee for the next calendar year.
(e) The application for business license each year shall correctly
set forth the number of employees applicable to the determination
of the license fee.
Section 2. Effective date.
This ordinance shall be effective 30 days from the date of its
adoption.
Section 3. 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.
APPROVED and ADOPTED this 13th day of rao,pmhpr , 1989•
MAYOR
ATTEST:
• CITY C ERY
STATE OF CALIFORNIA )
COUNTY OF LOS ANGELES ) ss.
CITY OF WEST COVINA )
I, Janet Berry , City Clerk of the City of West
Covina, do hereby certify that the foregoing Ordinance No. 1829 was
regularly introduced and placed upon its first reading at a regular meeting
of the City Council on the 30th day of October , 1989. That
thereafter, said Ordinance was duly adopted and passed at a regular meeting
of the City Council on the 13th day of November 1989, by
the following vote, to wit:
AYES: Councilmembers: Tarozzi, McFadden, Manners, Lewis, Bacon
NOES: Counci lmembers: None
ABSENT: Councilmembers:None
APPROVED AS TO FORM:
I•
•
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CITY C'ERK
CERTIFICATION
• I, JANET BERRY, City Clerk bf the City of West .Covina, State of
California, do hereby certify that a true and accurate copy of
Ordinance No. ,(Le?, 9—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.
v Janet Berry, City C erk
City of West Covina, CaTifornia
DATED: �l o�