HomeMy WebLinkAboutORD325ORDINANCE NO.325
AN ORDINANCE OF THE MAYOR AND CITY COUNCIL OF THE CITY OF
APACHE JUNCTION,ARIZONA,AMENDING THE APACHE JUNCTION CITY
CODE,CHAPTER 8 BUSINESS,ARTICLE 8-3 TRANSACTION PRIVILEGE
TAX,SECTION 8-3-1 DEFINITIONS AND SECTION 8-3-3 IMPOSITION
OF TAX -TAX SCHEDULE,AND BY ADDING SECTION 8-3-9 ASSIGNMENT
OF COLLECTIONS;REPEALING ANY CONFLICTING PROVISIONS;
PROVIDING FOR SEVERABILITY;AND DECLARING AN EMERGENCY.
BE IT ORDAINED BY THE MAYOR AND CITY COUNCIL OF THE CITY OF
APACHE JUNCTION,ARIZONA,AS FOLLOWS:
SECTION I IN GENERAL
That Chapter 8 BUSINESS,Article 8-3 TRANSACTION PRIVILEGE TAX,
Section 8-3-1 Definitions,be amended by adding the definitions of the terms
"advertising","local advertising",and "media"to read as follows:
A.1."Advertising"means the business of delivering or disseminating
information directly to the public or any portion of the public
for another party for consideration by media doing business in
the city.
K.1."Local Advertising"means all advertising except:
a.The advertising of a product or service which is sold or
provided both within or •without this state,and in which
the advertisement names either no commonly designated
business entity in this state or more than one commonly
designated business entity in this state.For the pur-
pose of this paragraph,"commonly designated business
entity"means a person or persons selling or providing
any product or service to its customers under a common
business name or style,even though there may be more
than one legal entity conducting business functions
using the same or substantially the same business name
or style by virtue of a franchise,license or similar
agreement.
b.The advertising of a facility or of a service or activity
in which neither the facility nor a business site carrying
on such service or activity is located in this state.
c.The advertising of a product which may only be purchased
directly from an out-of-state business entity not main-
taining a place of business in the state.
d.Political advertising for United States presidential and
vice-presidential candidates only.
e.Advertising by means of product purthase coupons redeemable
at any retail establishment carrying the product but not
product coupons redeemable only at a single commonly
designated business entity.
f .Advertising transportation services i f a substantial portion
of the transportation activity of the business entity
advertised involves interstate or foreign carriage.
1.2."Media"means persons or business entities disseminating advertising
to the public for compensation,being the intended taxpayer under
this article.Media includes newspapers,billboard companies,
television or radio stations,handbill mailers or distributors,
and similar entities.
ORDINANCE NO.325
PAGE ONE OF THREE
That Section 8-3-3 Imposition of Tax -Tax Schedule,be amended by
providing that tax on advertising shall apply to local advertising as
follows:
5.Publication of newspapers,magazines or other periodicals and
publications,when published within the city,including the
gross income derived from subscriptions sold within the city
and from local advertising and notices.Subscriptions sold
within the city for newspapers,magazines and other periodicals
and publications published without the city shall also be
taxable under this section,and local advertising sold within
the city shall likewise be taxable.
6.Job printing,engraving,embossing and copying,local adver-
tising by billboards,direct mail,radio,television or by
any means calculated to appeal to prospective purchasers or users.
That Section 8-3-9 Assignment of Collections be added to read as
follows:
Section 8-3-9 Assignment of Collections
A.Subject to Subsection B of this Section,i f a taxpayer liable for
the tax imposed:under Section 8-3-3 has a legally enforceable
agreement requiring an advertiser to reimburse the taxpayer for
the tax imposed under such section and reimbursement is not made
within ninety days of the billing by the taxpayer to the adver-
tiser for the advertising,the taxpayer may notify the tax
collector to request assignment for enforcement of the collection
of the tax reimbursement to the tax collector.On acceptance of
the assignment by the tax collector,the taxpayer's liability
for payment of the tax amount is suspended until reimbursement
is made or the agreement between the taxpayer and the advertiser
is determined not to be legally enforceable or collectible.
B.The assignment for enforcement of the collection of tax reimburse-
ment shall be accepted thirty days after receipt of the request
by the tax collector i f the taxpayer documents to the satisfaction
of the tax collector that a reasonable and diligent effort has
been made to collect the tax reimbursement.
SECTION I I REPEALING ANY CONFLICTING PROVISIONS
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 III PROVIDING FOR SEVERABILITY
I f any section,subsection,sentence,phrase,clause 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 decisions shall not affect
the validity of the remaining portions thereof.
SECTION IV DECLARING AN EMERGENCY
I t being necessary for the preservation of the peace,health and safety
of the City of Apache Junction that this ordinance become effective immedi-
ately,an emergency is hereby declared to exist and this ordinance shall
become effective immediately upon its passage and adoption.
ORDINANCE NO.325
PAGE TWO OF THREE
PASSED AND ADOPTED BY THE MAYOR AND CITY COUNCIL OF THE CITY OF
APACHE JUNCTION,ARIZONA,THIS 16TH DAY OF OCTOBER ,1984.
ATTEST:
AO /
PT ND LL J.C
Mayor
KATHLEEN CONNELLY a
City Clerk
APPROVED AS TO FORM:
AADA AL XANaVI4
City -Attorney
ORDINANCE NO.325
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