Resolution - 9522Ii
RESOLUTION NO. 9522
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, 1998, 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 l; 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,
1998, and will not be increased as of January 1, 1998, 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. 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:
is
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, 1998, 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 areratified 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 this 16th day of December , 1997.
ATTEST:
(/ 1
City Clerk
I HEREBY CERTIFY that the foregoing Resolution No. 9!i97 was duly adopted by the
City Council of the City of West Covina at a regular meeting thereof held on the 16th day of
December , 1997, by the following vote of the Council:
AYES: COUNCILMEMBERS Herfert, Howard, Nelendez, Touhey, Wong
NOES: COUNCILMEMBERS None
ABSENT: COUNCILMEMBERS None
ABSTAIN: COUNCILMEMBERS None
City Clerk
' APPROVED AS TO FORM:
2vka,�e,l--?`' 1'�yc` J
City Attorney
1997 Business License Fees
SCHEDULE OF FEES
•
TYPE OF FEES
CURRENT CHARGE
1. Transfer Fee (per Section 14.28 of the $5.00
West Covina Municipal Code).
2. Microwave Pay Television System (per '/2 of 1 percent of gross receipts with a
Section 14-57 of the West Covina minimum charge of $100.
Municipal Code).
3. CATEGORY CODE A: A-1
Residential Rentals
4. CATEGORY CODE A: A-11
Office and Commercial Rentals
Land Lease
5. CATEGORY CODE P: PI
Professions
6. CATEGORY CODE P: P11
Services
7. CATEGORY CODE C:
Contractors
8. 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.
$57 minimum for the first two units plus
$11.40 for each additional unit.
Rental without land lease: Minimum of $50
for the first $5,000 of rental revenues plus $10
per each $1,000 or fraction thereafter.
Rental with land lease: Minimum of $60 per
calendar quarter for the first $5,000 of rental
charges paid plus $12 per calendar quarter for
each $1,000 or fraction thereafter.
Corporation - $57 base fee plus $57 for each
professional employee and $11.40 for each
non-professional employee. Individual or
partnership - minimum $57 plus $11.40 for
each employee and $57 for each additional
working owner, partner or principal.
Any professional, in lieu of the yearly fee may
pay a fee of $5 per day.
Minimum of $57 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 per day or:
Minimum of $57 plus $11.40 for each
employee and $11.40 for each additional
working owner, partner or principal.
Minimum of $57 plus $11.40 for each
employee and $11.40 for each additional
working owner, partner or principal.
' 10. CATEGORY CODE V: 10% of gross receipts with a minimum of
Sanitary Landfills and Disposal Sites $100,000.
11. CATEGORY CODE S:
a.
Finance Companies
b.
Savings & Loan Associations
c.
Dance License
d.
Skating and Roller Rink
e.
Theaters and Movies
Exempt
Exempt
$286 or $42.50 per dance
$114
17C per seat for the first 500 plus 8C for each
seat thereafter
Schedule of Fees (Continued)
f.
Gyms and Figure Salons
$102
g.
Billiard Parlors
$57
h.
Bowling Alleys
$57 plus $8.30 per alley
i.
Mailing and Telephone Service
$57
j.
Peddlers and Solicitors
$16.60 per day or $171 per year per
individual or $228.50 per year per company
k.
Junk Dealers
$286 or $16.50 per day
1.
Bankruptcy, Liquidation, and like sales
30 day sale - $42.50
60 day sale - $85
90 day sale -.$114
in.
Carnivals and Circuses
$286 for the first day plus $143 for each day
thereafter
n.
House Movers
$171 or $42.50 per day
o.
Taxicab Operators
$34 per cab or $285 per year per company
p.
Delivery or sale of goods or services
by vehicle or on foot.
- Wholesale
$28 per vehicle or $229 per company
- Retail
$34 per vehicle or $285 per company
- Food Vendors
$57 per established route
- Laundry, Dry cleaning or uniform
$57 per established route
service
- All other route sales or rentals
$57 per established route
q.
Service Vehicles
$34 per vehicle or $571 per company
r.
Shoe Shine Stand
$11.40 if not inside other business $8.25 per
ride
s.
Amusement Show
$8.25 per ride
t.
Gardeners
$34 per vehicle
u.
Laundromat
- Laundromat
Minimum of $45.50 plus $1 for each coin
operated machine over 30 in number
- Other coin operated washers and
Owner installed - $1 for each machine
dryers
Non -owner installed - $25 for the first $2,000
or less of gross receipts plus $4 for each
additional $1,000 or fraction thereof of gross
receipts
v.
Vending Machines
- Cigarette
$16 for the first $1,000 or less of gross
receipts plus 1/10' of 1% of any additional
gross receipts
- Photo Machine
$12 for the fist $1,000 or less of gross receipts
plus 1/10ffi of 1% of any additional gross
receipts
- Stamp Machine
$3 for the first $500 or less of gross receipts
plus 1/10' of 1% of any additional gross
receipts
- Bulk Machine
$1 for the first $100 or less of gross receipts
`
plus 1/10`h of 1% of any additional gross
receipts
Other Coin -operated vending
machines:
'
• Requiring lOC or less to operate
$5 for the first $500 or less of gross receipts
plus 1/10" of 1% of the gross receipts in
excess of $1,000
• requiring more than 10C to operate
$10 for the first $1,000 or less of gross
receipts plus 1/10'h of 1% of any additional
gross receipts
• Alternative tax for all vending
$100 for the first $2,000 or less of gross
machines
receipts from all machines located in the City
plusl/10`h of 1% of any additional gross
receipts
Schedule of Fees (Continued)
•
0
w. Other coin -operated machines
Game and amusement machines
other than video
• requiring less than 10C to operate
• requiring 100 or more to operate
Other coin -operated vending machines
• requiring 100 or less to operate
• requiring more than IN but less
than 25C 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 Z:
Miscellaneous Businesses
c:1997 Business License Fees
$11.40 per machine
$22.80 per machine
$5 per machine
$11.40 per machine
$16.60 per machine
$25 per machine
$500 for the first $50,000 in gross receipts or
fraction thereof, plus 1 % of gross receipts in
excess of $50,000
$10 per year
Minimum of $50 for the first $5,000 of gross
receipts plus $10 per each $1,000 or fraction
thereafter