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ORDINANCE NO. 307
AN ORDINANCE OF THE CITY OF IRWINDALE
ADDING NEW SECTIONS 6260, 6261 and 6262
TO THE IRWINDALE MUNICIPAL CODE RELATING
TO BUSINESS LICENSES.
THE CITY COUNC;[L^,OF THE CITY OF "IRWINDALE, DOES ORDAIN:
SECTION 1. The following sections are hereby added to the
Irwindale Municipal Code:
Section 6260 Payment Dates
Where not otherwise mentioned in this code
as to payment dates, all licenses, including
mining.tax, dump tax and not otherwise classified,
shall be paid quarterly on the first of July,
October, January and April of each year, and the
delinquency payments, set forth in Section 6205
shall apply from such dates.
Section 6261 Audit
The City License Collector and/or City Auditbr-
is hereby authorized to inspect the books of any
licensee holding a business license involving a fee
of $300 or more, in order to verify the amount of
tax payable. Each such licensee shall make the
books available for reasonable inspection and
audit for such purposes, and failure to do so
shall be grounds for revocation of the business
license.
Section 6262 Sales Tax Information
Every person requesting issuance or renewal
of a business license, based on other than a flat
rate, shall upon request submit copies of the last
sales tax return of such company or in the
alternative the front page of the income tax
return of such company in order to permit a pre -
audit of the proposed licensee's taxable operations
within the city.
The sales tax return will suffice in cases where
the company is taxed on taxable sales; however, the
first page of the income tax return shall be filed
in all other cases.
The front page of the income tax return as used
herein, shall mean: in the case of a corporation -
Page 1 of Form 1120; in the case of a partnership -
Page 1 of Form 1065; in the case of an individual -
Page 1 of Schedule C, Form 1040.
34
Ordinance No. 307
SECTION 2. The City Clerk shall certify to the
adoption of this Ordinance, and shall cause the same to be
processed in the manner prescribed by law.
APPROVED and ADOPTED this 13th day of January, 1977.
Pat S. Miranda, Mayor
ATTEST: /✓. /�c�¢,c�
Margay6t S. Barbosa, City Clerk
STATE OF CALIFORNIA )
COUNTY OF,LOS ANGELES ) ss.
CITY OF IRWINDALE )
I, ,Margaret S. Barbosa, City Clerk of the City of
Irwindale, do hereby certify that the foregoing Ordinance,
being Ordinance No. 307, was approved at first reading on
December 9, 1976, regular meeting, and was duly passed,
approved and adopted by said Council, approved and signed by
the Mayor and attested by the City Clerk at a regular greeting
held on the 13th day of January, 1977, by the following vote:
AYES: COUNCILMEN: Barbosa, Breceda, Michael Miranda,
Tapia and Mayor Miranda.
NOES: COUNCILMEN: None
ABSENT: COUNCILMEN: None
Marg et S. Barbosa, City Clerk