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ORDINANCE NO. 1449
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ORDINANCE NO. 1449
AN ORDINANCE OF THE MAYOR AND CITY COUNCIL OF THE CITY
OF APACHE JUNCTION, ARIZONA, RELATING TO THE TAX CODE
OF THE CITY OF APACHE JUNCTION; ADOPTING NEW
TRANSACTION PRIVILEGE AND USE TAX LICENSE FEES, ANNUAL
RENEWAL AND RENEWAL FEES AS SET FORTH IN THE MODEL
CITY TAX CODE; DESIGNATING AN EFFECTIVE DATE;
PROVIDING FOR PENALTIES; REPEALING ANY CONFLICTING
PROVISIONS; PROVIDING FOR SEVERABILITY; AND PROVIDING
FOR NOTICE.
WHEREAS, Arizona Revised Statutes § 9-240(B)(26) conveys
upon the mayor and council the power to levy taxes including a
transaction privilege tax and use tax; and
WHEREAS, the Model City Tax Code as set forth in state law
provides for adoption of and changes to transaction privilege
and use tax licenses, annual renewals and renewal fees for
Arizona municipal governments; and
WHEREAS, in adopting the Tax Code for the City of Apache
Junction in August 1987, the then mayor and council adopted a
transaction privilege tax license fee which was subsequently
amended in April 2007; and
WHEREAS, on April 17, 2017, the mayor and council discussed
adopting a new transaction privilege tax license fee and renewal
fee and gave direction to staff on May 2, 2017 to research and
return with recommendations regarding these fees; and
WHEREAS, on July 17, 2017, the mayor and council were
presented with staff recommendations and gave direction on July
18, 2017, to proceed with revising the applicable section of the
Tax Code for the City of Apache Junction and based on the text
of the Model City Tax Code for the city transaction privilege
and use tax license fees, annual renewal and renewal fees; and
WHEREAS, the mayor and council further directed that staff
comply with the requirements of state law in advertising these
proposed fee changes and bring back the changes for further
consideration and adoption at the September 19, 2017 meeting;
and
ORDINANCE NO. 1449
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WHEREAS, pursuant to Arizona Revised Statutes § 9-499.15
(B), the city provided sixty-day written notice of the proposed
adoption of the revised city transaction privilege tax license
fee and annual renewal fee on the city’s website
(www.ajcity.net) before the date of the public hearing when this
ordinance is to be considered; and
WHEREAS, pursuant to Arizona Revised Statutes § 42-6054
(D), the city provided a minimum fifteen-day notice of this
public hearing by publication in a newspaper of general
circulation in the city on August 23, 2017.
NOW THEREFORE, BE IT ORDAINED BY THE MAYOR AND CITY COUNCIL
OF APACHE JUNCTION, ARIZONA, AS FOLLOWS:
SECTION I IN GENERAL
That the Tax Code of the City of Apache Junction, Arizona is
amended by revising Article III, Licensing and Recordkeeping,
Section 8A-320 to read as follows:
Article III – Licensing and Recordkeeping
Sec. 8A-320. License fees; annual renewal; renewal fees
(a) The Transaction Privilege and Use Tax License shall be
valid upon receipt of a non-refundable license fee of two
dollars ($2.00), except for a license to engage in the
business activity of residential or commercial real
property rental, leasing and licensing for use as
separately identified in this Section. The Transaction
Privilege and Use Tax License shall be valid only for the
calendar year in which it is issued unless renewed each
year by filing the appropriate application for license
renewal and paying an annual license renewal fee of two
dollars ($2.00) for each license, subject to the
limitations in A.R.S. § 42-5005. Such annual renewal fee
shall be due and payable on January 1 of each year and
shall be considered delinquent if not paid and received on
or before the last business day of January.
(b) The Transaction Privilege and Use Tax License to engage
in the business activity of residential real property
rental, leasing and licensing for use shall be valid only
ORDINANCE NO. 1449
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upon receipt of a non-refundable license fee of two dollars
($2.00). The Transaction Privilege and Use Tax License
shall be valid only for the calendar year in which it is
issued unless renewed each year by filing the appropriate
application for license renewal and paying an annual
license renewal fee of two dollars ($2.00) for each
license, subject to the limitations in A.R.S. § 42-5005.
Such fee shall be due and payable on January 1 of each year
and shall be considered delinquent if not paid and received
on or before the last business day of January.
SECTION II DESIGNATING AN EFFECTIVE DATE
The provisions of this ordinance shall become effective December
1, 2017.
SECTION III PROVIDING FOR PENALTIES
Any person found guilty of violating any provision of these
amendments to the tax code shall be guilty of a class one
misdemeanor and shall be prosecuted pursuant to Article 1-8 of
the Apache Junction City Code, Chapter 1: GENERAL, Article 1-1
GENERAL, Section 1-1-11 PENALTY, and the Tax Code of the City of
Apache Junction, ARTICLE V – ADMINISTRATION, Section 8A-580,
Criminal Penalties.
SECTION IV REPEALING ANY CONFLICTING PROVISIONS:
All ordinances and parts of ordinances in conflict with the
provisions of this ordinance or any part of the codes adopted
herein by reference are hereby repealed.
SECTION V PROVIDING FOR SEVERABILITY:
If any section, subsection, sentence, phrase, clause or portion
of this ordinance 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.
SECTION VI PROVIDING FOR NOTICE
Pursuant to A.R.S. §42-6053(E), staff shall provide a fully
executed copy of this ordinance to the Municipal Tax Code
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Commission and the Arizona Department of Revenue within ten
calendar days after the passage date of this ordinance.
PASSED AND ADOPTED BY THE MAYOR AND CITY COUNCIL OF THE CITY OF
APACHE JUNCTION, ARIZONA, THIS DAY OF ,
2017.
SIGNED AND ATTESTED TO THIS DAY OF , 2017.
______________________
JEFF SERDY
Mayor
ATTEST:
______________________
KATHLEEN CONNELLY
City Clerk
APPROVED AS TO FORM:
______________________
RICHARD JOEL STERN
City Attorney