Resolution - 9038I
RESOLUTION NO. 9038
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF WEST
COVINA, CALIFORNIA, SUSPENDING ANY INCREASE IN THE AMOUNT
OF CHARGES RELATING TO BUSINESS LICENSE TAX FOR THE
CALENDAR YEAR COMMENCING JANUARY 1, 1994, AND SUSPENDING
• ALL OF. THE BUSINESS LICENSE TAXES IMPOSED UNDER SECTION
A -III OFFICE AND COMMERCIAL RENTALS, AND A PORTION OF
THE BUSINESS LICENSE TAXES IMPOSED ON CATEGORY S(26)
SMALL COLLECTION FACILITIES AND REVERSE VENDING MACHINES
AND CONFIRMING THE BUSINESS LICENSE AND TRANSIENT
OCCUPANCY TAX RATES.
WHEREAS, the City Council of the City of West Covina,
under Ordinance No. 1385, Section 3, amended by Ordinance No. 1442,
Section 1 applies the Consumer Price Index as prepared and released
by the Federal Government or any other governmental agency for the
Los Angeles -Long Beach area with the month of June 1978 as the base
index to increase or decrease the rate annually as of September 1
to be effective to the subsequent calendar year commencing in
January; and
WHEREAS, the City Council may suspend all or any portion
of the Consumer Price Increase; and
WHEREAS, Ordinance Nos. 1391 and 1524 of the City of West
Covina, California provide that the City Council may suspend all or
part of the business license taxes on office and commercial rentals
via adoption of a Resolution; and
WHEREAS, the City Council does find it appropriate to
suspend a portion of subject business license taxes specified in
Ordinance No. 1391 and all of subject business license taxes
specified in Ordinance No. 1524; and
WHEREAS, Ordinance No. 1766 of the City of West Covina,
California provides that the City Council may suspend or reduce all
or part of the business license taxes on small collection
facilities and reverse vending machines by adoption of a
Resolution; and
WHEREAS, the City Council does find it appropriate 'to
temporarily reduce the business license tax applicable to small
collection facilities and reverse vending machines to a rate below
that for junk dealers; and
WHEREAS, the City Council has elected to suspend said
allowable increases; and
WHEREAS, the City Council under Section 21.45 of the West
Covina Municipal Code may set the Transient. Occupancy Tax by
resolution; and
WHEREAS, the City Council desires to confirm the existing
Transient Occupancy Tax rate of ten (10) percent; and
WHEREAS, the City Council also desires to ratify and
confirm business license tax rates.
NOW, THEREFORE, the City Council of the City of West
Covina does resolve as follows:
• SECTION 1. The tax imposed by Section 3 of the Ordinance
No. 1385, as amended by Ordinance No. 1442, Section 1, shall be in
effect for the calendar year commencing on January 1, 1994 and will
not be increased as of January 1, 1994 in an amount equal to the
increase from July 1, 1979 to the latest available Consumer Price
Index per Section 3 of Ordinance No. 1385, as amended by Ordinance
No. 1442, Section 1.
1
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SECTION 2. Section 1 of the Resolution shall not alter
the base year or prior year adjustments for increasing or
decreasing the rate in subsequent years as provided in Section 3 of
Ordinance No. 1385, as amended by Ordinance No. 1442, Section 1.
SECTION 3. That a portion of said business license tax
for category A-11 under Ordinance No. 1391 shall be suspended as
follows:
Ten dollars ($10) per $1,000 or fraction thereof for the
second $5,000 of rental revenues, plus $5 per each
additional $1,000 of rental revenues or fraction
thereafter.
SECTION 4. That all of said business license tax for
category A-111 under Ordinance No. 1524 shall be suspended as
follows:
Sixty dollars ($60) per calendar quarter for the first
$5,000 of rental charges paid, plus an additional $12 per
calendar quarter for each $1,000 of rental charges paid
or fraction thereafter.
SECTION 5. That all of the business license tax for
category S(26), small collection facilities and reverse vending
machines under Ordinance 1766 shall be reduced as follows:
From $286 or $16.50 per day to $10.00 per year.
SECTION 6. That the portion of said taxes herein above
suspended shall terminate as of December 31, 1994, at which time
this Resolution shall no longer be of any force and effect and the
full amount of said business license taxes for office and
commercial rentals and small collection facilities and reverse
vending machines shall automatically be reinstated.
SECTION 7. The Business License Taxes as modified by
Sections 3, 4 and 5 above, and as previously adopted pursuant to
Chapter 14 of the West Covina Municipal Code are ratified and
confirmed as set out in the attached schedule.
SECTION 8. The Transient Occupancy Tax rate as set forth
in Resolution 6935 shall remain at the same rate.as follows:
For the privilege of occupancy in any hotel, any
transient is subject to and shall pay a tax in the
amount of ten (10) percent of the rent charged by the
operator.
SECTION 9. That the City Clerk shall certify to the
adoption of this Resolution and cause the same to be published in
the manner required by law.
APPROVED and ADOPTED this
• / MAYOR
ATTEST(./
CITY CLERK
2
21st- day of December, 1993
0
I HEREBY CERTIFY that the foregoing Resolution No. 9038
was duly adopted by the City Council of the City of West Covina at
a regular meeting thereof held on the 21st day of December ,
1993 by the following vote of the Council:
AYES: COUNCILMEMBERS: Herfert, Manners, McFadden, Wong, Jennings
NOES: COUNCILMEMBERS: None
ABSENT: COUNCILMEMBERS: None
CITY CLERK
APPROVED 0 FORM:
CITY ATTOI
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1.
6.
3.
4.
5.
6.
7.
S.
SCHEDULE OF FEES
Type of Fee Current Charge
Transfer Fee $5.00
(per Section 14.28 of the West
Covina Municipal Code)
Microwave Pay Television System 1/2 of 1 percent of gross receipts
(per Section 14-57 of the West with a minimum charge of $100.00
Covina Municipal Code)
CATEGORY CODE A: A-1
Residential Rentals
CATEGORY CODE A: A-11
Office and Commercial Rentals
Land Lease
CATEGORY CODE P: P1
Professions
CATEGORY CODE P: P11
Services
CATEGORY CODE C:
Contractors
CATEGORY CODE R:
Retail
9. CATEGORY CODE M:
Manufacturers, wholesalers,
newspaper publishing, grocers,
meat markets, transfer and
storage companies, and
. businesses of a like or similar
nature
10. CATEGORY CODE V:
Sanitary Landfills and Disposal
Sites
1
$57.00 minimum for the first two
units plus $11.40 for each
additional unit
Rental without land lease: Minimum
of $50.00 for the first $5,000.00
of rental revenues plus $10.00 per
each $1,000.06 or fraction
thereafter
Rental with land lease: Minimum of
$60.00 per calendar quarter for the
first $5,000.00 of rental charges
paid plus $12.00 per calendar
quarter for each $1,000.00 or
fraction thereafter
Corporation - $57.00 base fee plus
$57.00 for each professional
employee and $11.40 for each non-
professional employee. Individual
or partnership - minimum $57.00
plus $11.40 for each employee and
$57.00 for each additional.working
owner, partner, or principal
Any professional, in lieu of the
yearly fee may pay a fee of $5.00
per day.
Minimum of $57.00 plus $11.40 for
each employee or additional working
owner, partner, or principal
Contractors subject to a job fee -
$11.40
Contractors not subject to a job
fee - $68.50
Daily fee of $5.00 per day or:
Minimum of $57.00 plus $11.40 for
each employee and $11.40 for each
additional working owner, partner
or principal
Minimum or $57.00 plus $11.40 for
each employee and $11.40 for each
additional working owner, partner,
or principal
10 percent of gross receipts with a
minimum of $100,000.00
11. CATEGORY CODE S:
a. Finance Companies
b. Savings & Loan Associations
C. Dance License
d. Skating and Roller Rink
e. Theaters and Movies
•
f. Gyms and Figure Salons
g. Billiard Parlors
h. Bowling Alleys .
i. Mailing and Telephone
Service
J. Peddlers and Solicitors
k. Junk Dealers
1. Bankruptcy, Liquidation,
and like sales
m. Carnivals and Circuses
n. House Movers
o. Taxicab Operators
Exempt
Exempt
$286.00 or $42.50 per dance
$114.00
174', per seat for
80 for each seat
$102.00
$57.00
the first 500 plus
thereafter
$57..00 plus $8.30 per alley
$57.00
$16.60 per day or $171.00 per year
per individual or $228.50 per year
per company
$286.00 or $16.50 per day
30 day sale - $42.50
60 day sale - $85.00
90 day sale - $114.00
$286.00 for the first day plus
$143.00 for each day thereafter
$171.00 or $42.50 per day
$34.00 per cab or $285.00 per year
per company
p.
Delivery or sale of goods
or services by vehicle or
on foot.
- Wholesale
$28.00 per vehicle or $229.00 per
company
- Retail
$34.00 per vehicle or $285.00 per.
company
- Food Vendors
$57.00 per established route
- Laundry, dry cleaning or
$57.00 per established route
uniform service
- All other route sales or
$0.00 per established route
rentals
q.
Service Vehicles
$34.00 per vehicle or $571.00 per
company
r.
Shoe Shine Stand
$11.40 if not inside other business
s.
Amusement Shows
$8.25 per ride.
t.
Gardeners
$34.00 per vehicle
u.
Laundromat
- Laundromat
Minimum of $45.50'plus $1.00 for
each coin operated machine over 30
in number
- Other coin operated
Owner installed - $1.00 for each
washers and dryers
machine
Non -owner installed - $25.00 for
the first $2,000.00 or less of
gross receipts plus $4.00 for each
additional $1,000.00 or fraction
thereof of gross receipts
v.
Vending Machines
- Cigarette
$16.00 for the first $1,000.00 or
less of gross receipts plus 1/10th
of 1 percent of any additional
gross receipts
- Photo Machine
$12.00 for the first $1,000.00 or
less of gross receipts plus 1/10th
of 1 percent of any additional
gross receipts
- Stamp Machine
$3.00 for the first $500.00 or less
of gross receipts plus 1/10th of 1
percent of any additional gross
receipts
- Bulk Machine
$1.00 for the first $100.00 or less
of gross receipts plus 1/10th of 1
percent of any additional gross
receipts
P%
Vending Machines Cont.
- Other coin -operated
vending machines
• requiring 100 or
less to operate
• requiring more than
lOC to operate
S• Alternative tax for
all vending machines
w. Other coin -operated
.machines
- game and amusement
machines other than video
• requiring less than 10C
to operate
• requiring loC or more
to operate
- other coin -operated
vending machines
• requiring 104 or less
to operate
• requiring more than lOC
but less than 25G to
operate
• requiring 250 or more
to operate
x. Video games
- incidental to business
- per company
y. Small Collection Facilities
& Reverse Vending Machines
12. CATEGORY CODE Z:
Miscellaneous Businesses
3
$5.00 for the first $500.00 or less
of gross receipts plus 1/10th of 1
percent of the gross receipts in
excess of $1,000.00
$10.00 for the ,first $1,000.00 or
less of gross receipts plus 1/10th
of 1 percent of any additional
gross receipts
$100.00 for the first $2,000.00 or
less of gross receipts from all
machines located in the City plus
1/10th of 1 percent of any
additional gross receipts
$11.40 per machine
$22.80 per machine
$5.00 per machine
$11.40 per machine
$16.60 per machine
$25.00 per machine
$500.00 for the first $50,000.00 in
gross receipts or fraction thereof,
plus 1 percent of gross receipts in
excess of $50,000.00
$10.00 per year
Minimum of $50.00 for the first
$5,000.00 of gross receipts plus
$10.00 per each $1,000.00 or
fraction thereafter