Resolution - 9402RESOLUTION NO. 9402
is
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, 1997, 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
TAX RATES.
WHEREAS, the City Council of the City of West Covina, 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 No's. 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 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,
1997, and will not be increased as of January 1, 1997, 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. 1385, as amended by Ordinance No. 1442, Section 1.
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.
r 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 per year.
SECTION 6. That the portion of said taxes herein above suspended shall terminate as of
December 31, 1997, 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 Section 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. 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 thisl7th day of Decemher 1996.
Ma or
ATTEST:
U YC.J
City Clerk --.-
I HEREBY CERTIFY that the foregoing Resolution No. 94D7 was duly adopted by the
City Council of the City of West Covina at a regular meeting thereof held on the 17th day of
Decemher 1996, by the following vote of the Council:
AYES: COUNCILMEMBERS
NOES: COUNCILMEMBERS
ABSENT: COUNCILMEMBERS
ABSTAIN: COUNCILMEMBERS
APPROVED AS TO FORM:
M$0 U A--h �R . 4 �
City torney
1997 Business License Fees
Herfert, Manners, McFadden, Wong, Touhey
None
None
None
City Clerk