HomeMy WebLinkAboutORD641ORDINANCE NO.641
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 8-6 SWAP MEET OPERATIONS,
REGARDING LICENSE REQUIREMENTS FOR SWAP MEET VENDORS;
REPEALING ANY CONFLICTING PROVISIONS;PROVIDING FOR
SEVERABILITY;AND PROVIDING FOR PENALTIES.
BE IT ORDAINED BY THE MAYOR AND CITY COUNCIL OF THE CITY OF APACHE
JUNCTION,ARIZONA,AS FOLLOWS:
SECTION I IN GENERAL
That the Apache Junction City Code,Chapter 8 BUSINESS,Article 8-6 SWAP_MEET OPERATIONS,shall be amended to read as follows:
ARTICLE 8-6 SWAP MEET OPERATIONS
Section 8-6-3 Unlawful Practices of Swap Meet Vendors
I t shall be unlawful for a swap meet vendor to fail to comply with the
requirements of this chapter and,in particular:
A.To fail to file with the City of Apache Junction a report of all
retail and wholesale transactions,calculated on a daily basis,and
based upon the swap meet vendors'daily gross receipts.Such report
shall be filed with the City Clerk's office immediately after the
vendors'last transaction or at no time later than 5:00 p.m.on
Tuesday of each week subsequent to the last transaction.
D.To fail to post,at the swap meet vendor's assigned location,in a
conspicuous place so as to be clearly seen by the public,the city
clerk and the agents of the city clerk's office,any current valid
Business Occupational License or Transaction Privilege Sales Tax
License issued by either the city or the state to the swap meet
vendor.
Section 8-6-4 Regulations
E.The swap meet vendor shall pay directly to the City of Apache
Junction all such fees as established by Sections 8-6-8 and 8-6-9 of
this Code.
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F.The swap meet vendor shall pay directly to the State of Arizona,
Department of Revenue,all Transaction Privilege Taxes (Sales Tax)
owed either to the City of Apache Junction or the State of Arizona,
as required by Code.
Section 8-6-6 License Required
A.I t shall be unlawful for any swap meet vendor to commence,transact,
or carry on any trade,business,game or amusement,calling,
profession or occupation,as set out in this chapter,without first
having obtained a license from the city to do so,or without first
complying with any and all regulations of such trade,business,game
or amusement,calling,profession or occupation designated in this
chapter.
B.The practicing,transaction or carrying on of any trade,business,
game or amusement,calling,profession or occupation specified in
this code without complying with any and all regulations of such
trades,businesses,games or amusements,callings,professions or
occupations,continued in this chapter shall constitute a separate
violation of this chapter for each and every day that such trade,
business,game or amusement,calling,profession or occupation is
practiced,transacted or carried on.
C.The granting of a license is not deemed as evidence or proof that
the swap meet vendor has complied with the provisions of this
chapter or any other provisions of the Apache Junction City Code,
nor shall i t stop the prosecution by the city for any violation of
this code.
D.A license shall be required for each business as provided in Section
8-5-2 of this chapter.
E.Should questions as to form of business arise,interpretations of
this section shall be based upon form indicia contained in the
following:Arizona Revised Statutes;Internal Revenue Code and
Rules and Regulations peescribed by the Internal Revenue Service.
Section 8-6-7 Issuance of License By Clerk;Contents
A.It shall be the duty of the clerk to prepare and issue a license
under this chapter for every person required to pay a license tax
hereunder,and to state in each license the amount thereof,the
period of time covered thereby,the name of the person for whom
issued,the trade,business game or amusement,calling profession or
occupation to be practiced,transacted or carried on.
B.It shall be the duty of the clerk,before issuing a license under
this chapter,to require from every applicant a sworn statement of
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application,on a form to be furnished by the clerk,which shall
provide the following information:business trade name,location of
business,permanent location of business,business mailing address,
business owner,home street address,home and business telephone
numbers,exact nature of business,number of employees,date
business began in the city,transaction privilege tax number as
issued by the state for both city and state taxes,title and
signature of the applicant,and a certified statement that
information contained herein is true and correct.
C.No license shall be issued under this chapter until such application
is on file with the city clerk to include a copy of the receipt or
proof of sales tax number as issued by the state for both the city
and the state.
Section 8-6-8 Schedule (Effective September 1,1988)
A.The Business Occupational License Tax as set out in the following
schedule is hereby established for any swap meet vendor and shall be
paid by each person,partnership,association,company or
corporation who shall practice,transact,carry on or engage in such
trades,businesses,games or amusements,callings,professions or
occupations.The license tax set out herein shall be based on a
twelve month period,and shall be due and payable on or before the
last day of the month,twelve months from the month of issuance,and
shall be renewable each twelve month period thereafter.The
schedule shall be as follows:
SWAP MEET VENDOR (Vendors in new items and used items purchased for
purposes of resale)
INITIAL FEE:$45.00
RENEWAL FEE:$45.00
B.All transfers of ownership shall be considered to be a new business
and,as such,shall be required to obtain a valid,current license
and comply with all requirements of this chapter.
C.The requirements as set forth in this section shall apply to any
swap meet vendor engaged in the sale of any new or used goods,
objects,wares,commodities,personalities and intangibles,real
estate,amusements,food concessions,services,or any antique
goods,objects or wares.All such fees shall be paid to the City of
Apache Junction prior to the rental or lease of any such space or
stall,except as indicated in this section.
D.Any vendor selling new items or used items purchased for purposes of
resale who has prepaid for the rental or lease of any space or stall
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or who has a contractual agreement with the swap meet proprietor for
the rental or lease of a space or stall shall be considered a "full
time"swap meet vendor.Such vendor shall be required to obtain
such license as required by this article prior to any display or
sale of merchandise.
E.Any vendor selling new items or used items purchased for purposes of
resale who has not prepaid for the rental or lease of any space or
stall or who does not have a contractual agreement with the swap
meet proprietor for the rental or lease of any space or stall shall
be required to comply with the following schedule:
1.If the rental or lease of any such space or stall occurs at a
time when city offices are open for business,such vendor shall
be required to obtain the license as listed in Section
8-6-8(A).Such license shall be obtained prior to the sale of
any merchandise.
2.If the lease or rental of such space or stall occurs when city
offices are not open for business,such vendor shall be
required to (a)pay to the swap meet proprietor a City Space
Rental Fee in the amount of fifty cents per day for each space
or stall leased or rented;(b)pay to the swap meet proprietor
a Business License Deposit Fee in the amount of $25.00 per day
which will be applied to the cost of the license as listed in
Section 8-6-8(A);(c)obtain the license as required by this
article on the next regular city business day or at no time
later than three days after payment of the license deposit fee.
Failure to obtain the license required by this section shall
result in forfeiture of the license deposit fee.Such space
rental fees and business license deposit fee shall be charged
for each day any such vendor listed under Section 8-6-8(E)(2)
rents or leases a space or stall at a swap meet.
3.Any vendor as listed under Section 8-6-8(D)or 8-6-8(E)shall
be required to comply with all other provisions of this article
as would apply to "full time"vendors.
F.Those individuals leasing or renting a space or stall at a swap meet
other than those engaging in the rental of real property,may be
considered to be engaged in "yard sales/garage sales"activities for
the purpose of this article provided that they are engaged in
activities such as the sale of personal,household items,none of
which have been purchased for resale,on no more than three days
during any calendar year.However,upon the implementation of a
computer system by the swap meet proprietor,the maximum number of
days permitted under this subsection shall be expanded to no more
than six days per calendar year.Such sales shall not apply to any
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individual selling new goods,used goods purchased for purposes of
resale,antiques,rare coins,stamps or any other items that may be
considered as collectibles.Such sales shall not include food or
beverage items.
Vendors under this subsection shall pay to the swap meet proprietor
a City Space Rental Fee in the amount of fifty cents per day for
each space or stall rented or leased.When any such vendor listed
under this subsection reaches the maximum number of days permitted,
such vendor shall be required to comply with the licensing
requirements of Section 8-6-8 of this article.
Section 8-6-9 Taxes Delinquent;Penalties
A.When any license tax provided for herein shall become due and unpaid
for at least twenty days,the same shall become delinquent and the
clerk shall,commencing on the twenty-first day,add thereto a
penalty.This penalty shall accrue based on the number of days the
license remains delinquent in accordance with the following
schedule:
21 days -30 days
31 days -45 days
46 days -60 days
61 days -90 days
$10.00
$15.00
$25.00
$50.00
B.No license shall be issued by the clerk until the license fees and
taxes that are delinquent and the penalties added thereto have been
paid in full.
Section 8-6-10 Sales Made on Wholesale Basis
A.Any swap meet vendor selling any item on a wholesale basis shall be
required to provide the following information for such sale:Name
and full address of purchaser;business name and address;telephone
numbers of purchaser and business;wholesaler's license number and
state of issue;purchaser's driver's license number and appropriate
state and federal identification numbers i f applicable.
B.Any sales made under this section shall be recorded by the vendor to
include a description of the item,quantity and cost.
C.Any swap meet vendor failing to comply with the requirements of this
section when making any sale on a wholesale basis shall be held
responsible for the payment of any sales tax due on the sale.
Section 8-6-11 Exemption for Non -Profit and Charitable Organizations
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•
Any non-profit and charitable organization which has properly registered
such status with the city and acquired such status from the proper state
and federal authorities may be exempt from the requirements of this
article.Such organizations shall still be required to obtain required
county health permits i f selling food or beverage items and to comply
with any other provisions of this chapter pertaining to non-profit and
charitable organizations.
Section 8-6-12 Civil Court Action;Tax Liability
A.In any action brought under or arising out of any provisions of this
chapter,the fact that the defendant,himself,herself,or itself,
or any agents or employees,is engaged in any trade,business,game
or amusement,calling,profession or occupation for the transaction
of business for which a license is required by this chapter or that
such party exhibited a sign indicating such trade,business,game or
amusement,calling,profession or occupation,shall be prima facie
evidence of the liability of such party to pay a license tax and
transaction privilege tax (sales tax).
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 are hereby repealed.
SECTION III PROVIDING FOR SEVERABILITY
I f 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.
SECTION IV PROVIDING FOR PENALTIES
Any person found guilty of violating any provision of this code shall be
guilty of a misdemeanor and,upon conviction thereof,shall be punished by a
fine of not to exceed one -thousand dollars or by imprisonment for a period of
not to exceed six months,or by both such fine and imprisonment.Each day that
a violation continues shall be a separate offense punishable as hereinabove
described.
PASSED AND ADOPTED BY THE MAYOR AND CITY COUNCIL OF THE CITY OF APACHE JUNCTION,
ARIZONA,THIS 2ND DAY OF AUGUST ,1988.
SIGNED AND ATTESTED TO THIS 26TH DAY OF AUGUST
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,1988.
ATTEST:
KATHLEEN CONNELLY
City Clerk
APPROVED AS TO FORM:
Ak 1
XA i R
City AttorneyCity\Attorney
ORDINANCE NO.641
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NRMAN S.HILL
Mayor
By Kenneth Bluntschly,Vice Mayor