HomeMy WebLinkAboutORD52ORDINANCE NO.52
AN ORDINANCE OF THE CITY OF APACHE JUNCTION,ARIZONA AMENDING SECTION
8-3-5,ADMINISTRATION AND PROCEDURES OF CHAPTER 8,BUSINESS,OF THE CITY
CODE;PROVIDING FOR THE REPEAL OF CONFLICTING ORDINANCES; AND PROVIDING FOR
SEVERABILITY.
BE IT ORDAINED BY THE MAYOR AND CITY COUNCIL OF THE CITY OF APACHE
JUNCTION,ARIZONA AS FOLLOWS:
SECTION I
That Section 8-3-5 (H),When Tax Payable,read as follows:
Except as otherwise specified in this article,the taxes levied under this
article shall be due on or before the 1st day of the second month next
succeeding the month in which the tax accrues,and shall be delinquent
five (5)days thereafter.The taxpayer shall,on or before the 1st day of
the second month next succeeding the month in which the tax accrues,make
out a return showing the gross amount,any authorized deductions,taxable
amount and amount of the tax due for the preceding month.The taxpayer shall
be required to use the report form authorized by the tax collector,and shall
mail or deliver the same,together with remittance for the amount of tax
due,payable to the City of Apache Junction to the tax collector or any City
representative authorized to receive such payment.The tax return shall be
signed by the taxpayer or his authorized agent,and such signature shall be
evidenced that the •person signing the return verifies the accuracy of the
information supplied in the return.
1.For any taxpayers whose estimated annual liability for
taxes imposed by this article is $50.00 per annum or less,
may authorize such taxpayer to pay such taxes on an annual
basis.
2.For any taxpayer whose estimated annual liability for
taxes imposed by this article is between $50.01 and $125.00
per annum,authorize such taxpayer to pay such taxes on a
quarterly basis.
SECTION I I
That Section 8-3-5 (L),Penalty for Delinquency,read as follows:
Any taxpayer who shall have failed to pay such tax within five (5)days from
the date upon which such payment shall have become due shall be subject to
and shall pay a penalty of ten percent (10%)of the amount of such tax,
together with interest on such tax at the rate of one percent (1%)per
month or fraction thereof until paid.
SECTION III
All Ordinances and parts of Ordinances in conflict with the provisions of
this Ordinance or any part of the Code adopted herein by reference are
hereby repealed.
SECTION IV
If any section,subsection,sentence clause,phrase or portion of this
Ordinance or any part of the Code adopted herein by reference,is for any
reason held to be invalid or unconstitutional by the decision of any Court
of competent jurisdiction,such decision shall not affect the validity of
the remaining portions thereof.
Page 2 of 2
Ordinance No.52
PASSED AND ADOPTED by the Mayor and City Council this 16th day of
July ,1980.
ATTEST:
RICH OESTERLE
City Clerk
APPROVED AS TO FORM:
Cit