Resolution - 9645RESOLUTION NO. 9645
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, 1999, SUSPENDING A
• PORTION OF THE BUSINESS LICENSE FEE FOR
CATEGORY A -II COMMERCIAL PROPERTY RENTAL,
AND SUSPENDING ALL OF THE BUSINESS LICENSE
TAXES IMPOSED UNDER SECTION A -III COMMERCIAL
RENTALS, AND A PORTION OF THE BUSINESS LICENSE
TAXES IMPOSED ON CATERGORY 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 applies the Consumer
Price Index as prepared and released by the Federal Government or any other
governmental agency for the Los Angeles 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 at their present rates with no addition.
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, 1999, and will not be increased as of January 1, 1999, 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 -II 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 revenue or fraction thereafter.
SECTION 4. That all of said business license tax for category A -III 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 per year.
SECTION 6. That the portion of said taxes herein above suspended shall
terminate as of December 31, 1999, 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, as previously adopted pursuant to Chapter 14 of the West Covina Municipal
Code without any increase 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 this 15th day of December, 1998.
Mayor
ATTEST:
City Clerk Janet Ber
ndez
I HEREBY CERTIFY that the foregoing Resolution No. 9645 was duly adopted
by the City Council of the City of West Covina at a regular meeting thereof held on the
15th day of December, 1998, by the following vote of the Council:
AYES: Herfert, Howard, Touhey, Wong
NOES: None
ABSENT: Melendez
ABSTAIN: None
City Clerk net Ber
APPROVED AS TO FORM:
al/e� jna tjg�
City'Attorney Elizab th M rtyn
•
is
SCHEDULE OF FEES
TYPE°QF
FEES' _;
CURRENT CHARGE
1
Transfer Fee
$5.00
(per Section 14-28 of the West Covina
Municipal Code)
2
Microwave Pay Television System
'/2 of 1 percent of gross receipts with a
(per Section 14-57 of the West Covina
minimum charge of $100.
Municipal Code)
3
CATEGORY CODE A: A-1
$57 minimum for the first two units plus
Residential Rentals
$11.40 for each additional unit.
4
CATEGORY CODE A: A -II
Rental without land lease: Minimum of
Office and Commercial Rentals
$50 for the first $5,000 of rental revenues
plus $10 per each $1,000 or fraction
thereafter.
Land Lease
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.
5
CATERGORY CODE P: PI
Corporation - $57 base fee plus $57 for
Professions
each professional employee and $11.50
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.
6
CATEGORY CODE P: PII
Minimum of $57 plus $11.40 for each
Services
employee or additional working owner,
partner or principal
7
CATEGORY CODE C:
Contractors subject to a job fee - $11.40
Contractors
Contractors not subject to a job fee -
$68.50
8
CATEGORY CODE R:
Daily fee of $5 per day or:
Retail
Minimum of $57 plus $11.40 for each
employee and $11.40 for each additional
working owner, partner or principal.
9
CATEGORY CODE M:
Minimum of $57 plus $11.40 for each
Manufacturers, wholesalers, newspaper
employee and $11.40 for each additional
publishing, grocers, meat markets, transfer
working owner, partner or principal.
and storage companies and businesses of
a like or similar nature.
10
CATEGORY CODE V:
10% of gross receipts with a minimum of
Sanitary Landfills and Disposal Sites
$100,000.
11
CATEGORY CODE S:
Finance Companies
Exempt
Savings & Loan Associations
Exempt
Dance License
$286 or $42.50 per dance
Skating and Roller Rink
$114
Theaters and Movies
17 cents per seat for the first 500 plus 8
cents for each seat thereafter
Gyms and Figure Salons
$102
Billiard Parlors
$57
Bowling Alleys 1
$57 plus $8.30 per alley
Mailing and Telephone Service
$57
•
Peddlers and Solicitors
$16.60 per day or $171 per year per
individual or $228.50 per year per
company
Junk Dealers
$286 or $16.50 per day
Bankruptcy, Liquidation and like
30 day sale - $42.50
sales
60 day sale - $85.00
90 day sale - $114.00
Carnivals and Circuses
$286 for the first day plus $143 for each
day thereafter
House Movers
$171 or $42.50 per day
Taxicab Operators
$34 per cab or $285 per year per company
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
Service Vehicles
$34 per vehicle or $571 per company
Shoe Shine Stand
$11.40 if not inside other business
Amusement Show
$8.25 per ride
Gardeners
$34 per vehicle
Laundromat:
• Laundromat
Minimum of $45.50 plus $1 for each coin
operated machine over 30 in number
• Other coin operated washers
Owner installed - $1 for each machine
and 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
Vending Machines:
• Cigarette
$16 for the first $1,000 or less of gross
receipts plus 1/10th of 1% of any additional
gross receipts
• Photo Machine
$12 for the first $1,000 of less of gross
receipts plus 1/1 Oth of 1 % of any additional
gross receipts
• Stamp Machine
$3 for the first $500 or less of gross
receipts plus 1/10th of 1 % of any additional
gross receipts.
• Bulk Machine
$1 for the first $100 or less of gross
receipts plus 1/10th of 1 % of any additional
gross receipts
Other coin operated vending
machines:
•
Ll
• Requiring 10 cents or less to
$5 for the first $500 or less of gross
operate
receipts plus 1/10th of 1 % of the gross
receipts in excess of $1,000
• Requiring more than 10 cents to
$10 for the first $1,000 or less of gross
operate
receipts plus 1/10th 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 plus 1/10th of 1 % of any additional
gross receipts
Other coin -operated machines —
Game and amusement machines
other than video
• Requiring less than 10
$11.40 per machine
cents to operate
• Requiring 10 cents or
$22.80 per machine
more to operate
Others coin -operated vending
machines
• Requiring 10 cents or
$5 per machine
less to operate
• Requiring more than 10
$11.40 per machine
cents but less than 25
cents to operate
• Requiring 25 cents or
$16.60 per machine
more to operate
Video Games:
• Incidental to business
$25 per machine
• Per company
$500 for the first $50,000 in gross receipts
or fraction thereof, plus 1 % of gross
receipts in excess of $50,000
Small Collection Facilities &
$10 per year
Reverse Vending Machines
12
CATEGORY Z:
Minimum of $50 for the first $5,000 of
Miscellaneous Businesses
gross receipts plus $10 per each $1,000 or
fraction thereafter