HomeMy WebLinkAboutORD707ORDINANCE NO.707
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 8A-1,CITY TAX CODE OF
THE CITY OF APACHE JUNCTION,ARIZONA,BY IMPOSING A
TWO -LEVEL TAX STRUCTURE ON THE SALE AND OR PURCHASE OF
CERTAIN ITEMS;REPEALING ANY CONFLICTING PROVISIONS;AND
PROVIDING FOR SEVERABILITY.
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 8A-1,City Tax Code of the City of Apache Junction,Arizona,
be amended to read as follows:
Section 8A-460.Retail Sales:Measure of Tax;Burden of Proof;
Exclusions.
d.Notwithstanding the provisions of subsection (a)
above,when the gross income from the sale of a
single item of tangible personal property exceeds
two -thousand dollars ($2,000),the two percent
(2%)tax rate shall apply to the first $2,000.
Above $2,000,the measure of tax shall be at a
rate of one percent (1%).
SECTION I I EFFECTIVE DATE
The effective date of this amendment to the City Tax Code of
the City of Apache Junction,Arizona,shall be January 1,1990.
SECTION III 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reference are hereby repealed.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 IV PROVIDING FOR SEVERABILITY
If any section,subsection,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 competenet jurisdiction,such decision shall not affect
the validity of the remaining portions thereof.
ORDINANCE NO.707
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PASSED AND ADOPTED BY THE MAYOR AND CITY COUNCIL OF THE CITY
OF APACHE JUNCTION,ARIZONA,THIS 21ST DAY OF NOVEMBER ,1989.
SIGNED AND ATTESTED TO THIS 1ST DAY OF DECEMBER ,1989.
KENNETH BLUNTSCHLY
Ma)or
ATTEST:
ATHLEEN CONNELLY
City Clerk
APPROVED AS TO FORM:
DAVID F:—ALEXANDER
CitAAttorney
ORDINANCE NO.707
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