West Covina Municipal Code § 14-67 Effect of monthly rates; when due; prorating; refunding

The amount of any license imposed in this article shall be deemed a debt due the city from the person required to pay the same, and an immediate cause of action shall accrue to the city for the collection thereof in any court of competent jurisdiction. The amounts set forth in section 14-68 of this Code can be adjusted, suspended or amended by resolution of the city council.

(Code 1962, § 6202; Ord. No. 1486, § 6, 8-25-80)

(a) Where a license fee in this article is fixed at a monthly rate, the same shall apply to the calendar month or fraction thereof, unless otherwise herein provided.

(b) All calendar year licenses shall be due and payable in lawful money of the United States in advance on the first day of January of each year. Any person without a fixed location in the city but that is doing business within the city for less than the full year and for which business an annual license fee is provided shall be required to pay the amount of the license fee for a full year, except that the fee for any such license issued on or after July first of any year for the remainder of such calendar year to a person not subject to be licensed by the city for the conduct of such business during any part of the first six (6) months of such year shall be fifty (50) percent of the annual license fee prescribed for such business.

(c) All quarterly license fees shall be due and payable in lawful money of the United States on the first day of January, April, July and October of each year. Whenever the license fee is a quarterly tax measured by gross receipts, the applicant for the license shall, at the time of making application therefor, file with the city a statement setting forth the nature of the business and its location, and at the expiration of the first quarterly tax period subsequent to commencement of business, and for every quarter thereafter, such persons shall file with the city a statement setting forth the gross receipts of the business for the quarter then expired and shall pay at such time a license fee computed at the rate specified for that classification of business.

(d) If a person opens a new business with a fixed place of business in the city during any year, the license fee for that year only shall be prorated on a quarterly basis commencing with the quarter in which the person opened the new business.

(e) Except as otherwise herein provided, license fees, other than annual, required under this article, shall not be prorated and shall be due and payable in advance in lawful money of the United States. Any license fee paid, whether erroneously or otherwise, shall not be refunded, except in the event that the method of collection is changed or altered during any calendar year.

(f) All fiscal year license fees shall be due and payable in lawful money of the United States in advance on the first day of July of each year. Any person without a fixed location within the city but that is doing business within the city for less than the full fiscal year and for which business an annual license fee is provided shall be required to pay the amount of the license fee for a full fiscal year, except that the fee for any such license issued on or after January first of any year for the remainder of such fiscal year to a person not subject to be licensed by the city for the conduct of such business during any part of the first six (6) months of such fiscal year shall be fifty (50) percent of the annual license fee prescribed for such business.

(Code 1960, §§ 6209, 6210; Ord. No. 1404, § 1, 9-25-78; Ord. No. 1486, § 7, 8-25-80; Ord. No. 1660, §§ 2, 3, 12-20-84)

The several rates for licenses for the pursuit of businesses, trades and occupations hereinafter set forth, and to be paid by the owners or agents thereof, shall be those fees fixed and established from time to time by the city council by resolution and are subject to the category codes and restrictions as follows:

Category Code A: A-I Residential Rentals

Apartments, hotels, motels, mobile home parks, convalescent homes, nursing homes, hospitals and businesses of a like nature or similar character.

Any hospital, the property of which is exempt from taxation pursuant to Section 1c of Article XIII of the Constitution of the State of California, shall be exempt from the payment of the license fee prescribed by this section. An application for exemption shall be filed annually during the month of January. The application shall declare whether or not the property of the hospital was exempted from the payment of property taxes for the current fiscal year. The license collector shall transmit the application to the city council. If the application meets the requirements for exemption, the exemption shall be allowed by the city council.

Category Code A: A-II Office and Commercial Rentals

Offices, stores, industrial plants or any building or structure of any kind on land located in the city and rented to a tenant for purposes other than dwelling, sleeping, or lodging. This includes the letting of every kind and character, whether by an owner, lessee or sublessee, of such types of rentals. Where a land lease is in effect for the purpose of effectuating the use of the property for the purposes noted in this category, then such rents from said land shall also be subject to the business licensing provisions herein.

All rentals received by one (1) individual or entity can be combined in one (1) license.

In the case of a gross receipts tax, the fees prescribed in the schedule of fees for the first unit of gross receipts shall be due and payable at the time the application for the license is filed. As used in this category "gross receipts" means the total amount charged or received during the license period without any deduction whatsoever. The license collector shall specify the information to be provided in the license application, including requiring that the licensee submit a copy of the tax return filed with the California Franchise Tax Board relative to all revenues received by the licensee within the city during the license year.

Within thirty (30) days after the end of the calendar year for which the license is issued or upon the transfer of ownership of the property or at the time an application is filed for the renewal of the license, whichever is earlier, the licensee or applicant, as the case may be shall file a declaration under penalty of perjury specifying the total amount of gross receipts received during the license period. If any additional taxes are due upon the basis of the gross receipts from such properties, the additional tax shall be paid at the time the declaration is filed and before any renewal license is issued.

The city council may, by resolution, suspend all or any portion of said tax imposed under Category A-II for a period of time as it determines to be equitable in order to adjust the impact of said tax. At the end of said period of suspension, the tax shall automatically be reinstated in accordance with the amounts set forth in the schedule of fees.

Category Code A: A-III Commercial Tenants Occupancy Tax

For the privilege of occupancy of offices, stores, industrial plants, any building or structure of any kind on land located in the city and rented to a tenant for purposes other than dwelling, sleeping or lodging, an excise tax is hereby imposed upon every tenant of such premises.

Where a land lease is in effect for the purpose of effectuating the use of the property for the purposes noted in this category, then such charges from said land shall also be subject to the excise tax provided for in the schedule of fees.

In the case of a gross receipts tax, the fees prescribed in the schedule of fees for the first unit gross receipts shall be due and payable at the time the application for the license is filed. As used in this category "gross receipts" means the total amount charged or received during the license period without any deduction whatsoever. The license collector shall specify the information to be provided in the license application, including requiring that the licensee submit a copy of the tax return filed with the California Franchise Tax Board relative to all revenues received by the licensee within the city during the license year.

Within thirty (30) days after the end of the calendar year for which the license is issued or upon the transfer of ownership of the property or at the time an application is filed for the renewal of the license, whichever is earlier, the licensee or applicant, as the case may be shall file a declaration under penalty of perjury specifying the total amount of gross receipts received during the license period. If any additional taxes are due upon the basis of the gross receipts from such properties, the additional tax shall be paid at the time the declaration is filed and before any renewal license is issued.

Exempted under this Category A-III are tenants of an entity subject to taxation under Category A-I or A-II.

The city council may, by resolution, suspend all or any portion of said tax imposed under Category A-III for a period of time as it determines to be equitable in order to adjust the impact of said tax. At the end of said period of suspension, the tax shall automatically be reinstated in accordance with the amounts set forth in the schedule of fees.

Category Code P: P-I Professions

Accountant, public

Architect

Attorney

Bond counsel

Certified public accountant

Chemical engineer

Chemist

Chiropodist

Chiropractor

Civil engineer

Computer consultant

Construction engineer

Consulting engineer

Dentist

Economic consultant

Electrical engineer

Environmental consultant

Financial consultant

Geologist

Labor relations consultant

Landscape architect

Lighting consultant

Management consultant

Market feasibility consultant

Mechanical engineer

Mortician

Oculist

Optometrist

Oral surgeon

Osteopath physician

Physician

Physician and surgeon

Planning consultant

Sanitation engineer

Soils engineer

Surgeon

Traffic transportation engineer

Veterinarian

Similar and like professions are to be included as well in this category.

Category Code P: P-II Services

Abstractor of title

Advertising counsel

Agricultural advisor

Appraiser

Assayer

Auditor

Bail bond broker

Barber shop

Beauty shop

Business management consultant

Bookkeeper

Car washing

Child nurseries

Claim adjuster

Dancing academy

Dealers in securities

Dental labs

Designer

Detective

Detective agency

Draftsman

Drugless practitioner

Dry cleaner

Dry cleaner service

Electrologist

Employment agency

Fine arts or music school

Fortune teller

Herbalist

Hypnotherapist

Herbalist

Industrial relations consultants

Insurance adjuster

Insurance agent or broker

Interior decorator

Investment counselor

Escrow office

Laundries (professional)

Lapidary

Masseur, masseuse

Naturopath

Private patrol

Photographer

Real estate offices

Stock and bond broker

Surveyor

Swimming instructor

Taxidermist

Trade or business school

Travel bureau

Tree removing

Tree surgery

Tree trimming

Rental of vehicles or equipment

Watch repairing

X-ray technician

Wholesale jobbing

Similar and like professions are to be included as well in this category.

Category Code V: Sanitary Landfills and Disposal Facilities

All sanitary landfill and disposal facilities and sites shall pay a business license tax computed on a monthly basis in an amount set forth in the schedule of fees. Said tax incurred for the months July, 1985, through June, 1986, shall be due and payable at the end of the twelfth month after the following month for which the tax is computed. Interest on said tax shall be due and payable at the same time as said tax. Interest shall be computed from the first day of the second month following the month for which the tax is computed at the average of the short term investment rate of the city for the twelve (12) months preceding the date upon which said tax becomes due and payable. Notwithstanding the foregoing, beginning in July, 1986, said tax for each month shall be due and payable, without any interest thereon, the last day of the following month for which the tax is computed.

A statement of gross receipts from the operation of any such facility which is subject to taxation pursuant to this section shall be filed by the last day of the month following the month for which the tax is computed.

Such statement of gross receipts shall not be conclusive as to the matter set forth therein, nor shall the filing of the same preclude the city from collecting, by appropriate action, such sums as are actually due and payable. Such statement and each of the several items therein contained shall be subject to audit and verification by the city tax collector to inspect the books and records of the licensee as may be necessary to verify or ascertain the amount of the license fee due.

Category Code R

Retail businesses listed below, and all other persons engaged in the business of making sales at retail where seventy-five (75) percent of the total revenues of such business are derived from such sales, except as otherwise provided in this article.

Appliance stores

Auto accessories

Bakeries

Bookstores

Candy shops

Carpet and rug stores

Children's wear

Department stores

Drugstores

Florists

Furniture

Gift shops

Hardware

Health food stores

Ice cream stores

Jewelry stores

Ladies wear

Liquor stores

Mattress shops

Men's stores

Music stores

Newspaper offices

New car dealers

Pet stores

Pool supply stores

Printers

TV-Radio stores

Restaurants

Taverns and bars

Service stations

Shoe stores

Shoe repair

Sporting goods

Toy stores

Variety stores

Wallpaper and paint stores

Yardage and drapery stores

Category Code M

Manufacturers, wholesalers, newspaper publishing, grocers, meat markets, transfer and storage companies, and businesses of a like nature or similar character.

Category Code S: Special Businesses.

Fixed fees shall be as established in the schedule of fees for the below:

1. Finance companies.

2. Savings and loan associations.

3. Dance:

(a) Public.

(b) Cabaret dancing.

4. Skating and roller rink.

5. Theaters and movies.

6. Gyms and figure salons.

7. Billiard parlors.

8. Bowling alleys.

9. Mailing and telephone service.

10. Laundromats and coin-operated washers and dryers:

(a) Laundromat: Coin-operated.

(b) All other coin-operated washers and dryers:

(1) Installed and maintained by the owner of the property or his lessee.

(2) Installed and maintained by an individual or company not the owner or lessee of the property.

11. Vending machines. Every person who is exclusively engaged in the business of renting, leasing or operating coin-operated vending machines shall pay an annual license tax on each such machine located within the city, calculated upon the gross receipts from the machine, as established in the schedule of fees.

(a) A cigarette vending machine.

(b) A photo-machine.

(c) A stamp machine.

(d) A bulk vending machine; as used in this paragraph, a bulk vending machine is a nonelectrically operated vending machine containing unsorted nuts, confections or merchandise which, upon insertion of the coin, dispenses the same in portions at random without selection by the customer.

(e) Any other coin-operated vending machines exclusive of video game machines:

(1) Requiring ten cents ($0.10) or less to operate.

(2) Requiring more than ten cents ($0.10) to operate.

The fees prescribed in this subsection for the first unit of gross receipts shall be due and payable at the time the application for the license is filed. Within thirty (30) days after the end of the calendar year for which the license is issued or at the time an application is filed for the renewal of the license, whichever is earlier, the licensee or applicant, as the case may be, shall file a declaration under penalty of perjury specifying the total amount of gross receipts received from the operation of the machine during the license period. If any additional taxes are due upon the basis of the gross receipts from any such machine, the additional tax shall be paid at the time the declaration is filed and before any renewal license is issued. In addition, the license collector may require the licensee to submit a copy of the sales and use tax return filed relative to each licensed machine or may require any other substantiating information specified in section 16002.5 of the Business and Professions Code.

As used in this subsection "gross receipts" means the total number of dollars actually removed from the machine during the license period without any deduction whatsoever.

12. Vending machines, alternative tax: As an alternative to paying the business licenses specified in subsection 11 of this Category Code S, every person who is exclusively engaged in the business of renting, leasing or operating coin-operated vending machines within the city may elect to, or if the provisions of subsection 11 are held to be invalid for any reason, shall, pay an annual license tax calculated on the gross receipts from all such machines located in the city as established in the schedule of fees.

The fees prescribed therein for the first unit of gross receipts shall be due and payable at the time the application for the license is filed. Within thirty (30) days after the end of the calendar year for which the license is issued or at the time an application is filed for the renewal of the license, whichever is earlier, the licensee or applicant, as the case may be, shall file a declaration under penalty of perjury specifying the total amount of gross receipts received from the operation of all machines within the city during the license period. If any additional taxes are due upon the basis of the gross receipts from such machines, the additional tax shall be paid at the time the declaration is filed and before any renewal license is issued. In addition, the license collector may require the licensee to submit a copy of the sales and use tax return filed relative to all machines operated by the licensee within the city during the license year or may require any other substantiating information specified in section 16002.5 of the Business and Professions Code.

As used in this subsection "gross receipts" means the actual number of dollars actually removed from all machines operated in the city during the license period without any deduction whatsoever.

13. Peddlers and solicitors.

14. Junk dealers.

15. Bankruptcy, liquidation and like sales.

16. Carnivals and circuses.

17. Other coin-operated machines:

(a) Game and amusement machines:

(1) Requiring less than ten cents ($0.10) to operate.

(2) Requiring ten cents ($0.10) or more to operate.

(b) Any other coin-operated vending machine exclusive of video game machines which is not licensed under subsection 11 or 12 of this category code S:

(1) Requiring ten cents ($0.10) or less to operate.

(2) Requiring more than ten cents ($0.10) but less than twenty-five cents ($0.25) to operate.

(3) Requiring twenty-five cents ($0.25) or more to operate.

(c) Video game machines which are not licensed under subsection 25 of this category code S shall be subject to fees as established by resolution.

18. House movers.

19. Taxicab operators.

20. Delivery or sale of goods or services by vehicle or on foot within the city:

(a) Wholesale delivery.

(b) Retail delivery.

(c) Mobile food vendors.

(d) Laundry, dry cleaning or uniform service routes.

(e) All other route sales or rentals.

21. Mobile services not otherwise listed under this category.

22. Shoeshine stand.

23. Amusement shows.

24. Gardeners.

25. Video game machines:

(a) Every person who is exclusively engaged in the business of renting, leasing or operating coin-operated video machines shall pay an annual license tax calculated on the gross receipts from all such machines located in the city as established by resolution.

The fees prescribed therein for the first unit of gross receipts shall be due and payable at the time the application for the license is filed. Within thirty (30) days after the end of the calendar year for which the license is issued or at the time an application is filed for the renewal of the license, whichever is earlier, the licensee or applicant, as the case may be, shall file a declaration under penalty of perjury specifying the total amount of gross receipts received from the operation of all machines within the city during the license period. If any additional taxes are due upon the basis of the gross receipts from such machines, the additional tax shall be paid at the time the declaration is filed and before any renewal license is issued. In addition, the license collector may require the licensee to submit a copy of the sales and use tax return filed relative to all machines operated by the licensee within the city during the license year or may require any other substantiating information specified in section 16002.5 of the Business and Professions Code.

As used in this subsection, "gross receipts" means the actual number of dollars actually removed from all machines operated in the city during the license period without any deduction whatsoever.

(b) Alternative tax: As an alternative to paying the business license specified in subsection 25(a) of this category code S, every person who is exclusively engaged in the business of renting, leasing or operating coin-operated video game machines within the city may elect to pay a flat fee per machine as established by resolution.

26. Small collection facilities and reverse vending machines. The city council may, by resolution, suspend or reduce all or any portion of said tax imposed on small collection facilities and reverse vending machines for a period of time as it determines to be equitable in order to adjust the impact of said tax. At the end of said period of suspension, the tax shall automatically be reinstated in accordance with the amounts set forth therein.

It shall be unlawful for the city tax and license collector or any person having an administrative duty under the provisions of this section to make known in any manner whatsoever the business affairs, operations or information obtained by an investigation of records of any licensee or the amount or source of income, profits, losses, expenditures, or any particular thereof, set forth in any declaration required to be filed by this section. However, nothing contained herein shall prevent the disclosure of the names and addresses of persons to whom licenses have been issued and the general type or nature of their business, the disclosure of general statistics regarding taxes collected or business done in the city or the disclosure by way of public meetings, or otherwise, of such information as may be necessary to the city council in order to permit it to be fully advised as to the facts when a taxpayer files a claim for refund of license taxes or submits an offer of compromise with regard to a claim asserted against him by the city for license taxes or when acting upon any other matter.

The business license taxes levied pursuant to this section shall be subject to the business improvement area taxes levied pursuant to section 14-84, except as noted elsewhere in this Code.

Category Code Z: Miscellaneous Businesses

Any business not categorized above shall be taxed on the gross receipts attributable to business conducted within the city unless another method of collection is required by law.

In the case of a gross receipts tax, the fees prescribed in the schedule of fees for the first unit of gross receipts shall be due and payable at the time the application for the license is filed. As used in this category "gross receipts" means the total amount charged or received during the license period without any deduction whatsoever. The license collector shall specify the information to be provided in the license application, including requiring that the licensee submit a copy of the tax return filed with the California Franchise Tax Board relative to all revenues received by the licensee within the city during the license year.

Within thirty (30) days after the end of the calendar year for which the license is issued or upon the transfer of ownership of the property or at the time an application is filed for the renewal of the license, whichever is earlier, the licensee or applicants, as the case may be, shall file a declaration under penalty of perjury specifying the total amount of gross receipts received during the license period. If any additional taxes are due upon the basis of the gross receipts from such properties, the additional tax shall be paid at the time the declaration is filed and before any renewal license is issued.

The city council may, by resolution, suspend all or any portion of said tax imposed under Category Z for a period of time as it determines to be equitable in order to adjust the impact of said tax. At the end of said period of suspension, the tax shall automatically be reinstated in accordance with the amounts set forth in the schedule of fees.

(Code 1960, § 6235; Ord. No. 1261, §§ 1—3, 12-23-74; Ord. No. 1262, § 1, 1-27-75; Ord. No. 1290, § 3, 2-23-76; Ord. No. 1311, § 8, 8-9-76; Ord. No. 1385, § 1, 6-26-78; Ord. No. 1386, § 2, 6-26-78; Ord. No. 1391, § 1, 7-24-78; Ord. No. 1486, § 8, 8-25-80; Ord. No. 1510, § 1, 4-27-81; Ord. No. 1524, § 1, 10-12-81; Ord. No. 1683, § 1, 6-24-85; Ord. No. 1700, §§ 1—4, 10-28-85; Ord. No. 1709, §§ 2, 3, 1-13-86; Ord. No. 1766, § 1, 2-8-88; Ord. No. 1806, §§ 1, 2, 2-13-89; Ord. No. 1807, § 1, 2-13-89; Ord. No. 1859, § 1, 10-1-90; Ord. No. 2196, § 3(Exh. A(1)), 9-1-09; Ord. No. 2463, § 7, 1-7-20; Ord. No. 2466, § 8, 12-17-19)