HomeMy WebLinkAboutORD895ORDINANCE NO.895
AN ORDINANCE OF THE MAYOR AND CITY COUNCIL OF THE CITY OF APACHE
JUNCTION,ARIZONA,RELATING TO THE PRIVILEGE LICENSE TAX;AMENDING
THE CITY TAX CODE BY IMPOSING A TAX ON TRANSIENT LODGING;SPECIFYING
THE USES OF THE PROCEEDS OF THE TAX ON TRANSIENT LODGING;REPEALING
ANY CONFLICTING PROVISIONS;PROVIDING FOR SEVERABILITY;PROVIDING
PENALTIES;AND DESIGNATING AN EFFECTIVE DATE.
BE IT ORDAINED BY THE MAYOR AND CITY COUNCIL OF THE CITY OF APACHE JUNCTION,
ARIZONA:
SECTION I IN GENERAL
That the City Tax Code Section 8A-447 is amended to read as follows:
Sec.8A-447.(ReseFved)Rental,Leasing,and Licensing for use of Real
Property:Additional Tax Upon Transient Lodging.
In addition to the taxes levied as provided in Section 8A-444,there is hereby
levied and shall be collected an additional tax in an amount equal to two percent
(2%)of the gross income from the business activity of any hotel engaging or
continuing within the city in the business of charging for lodging and/or lodging
space furnished to any transient."Transient"means any person who,for any
period of not more than thirty (30)consecutive days,either at his own expense
or at the expense of another,obtains lodging or the use of any lodging space in
any hotel for which lodging or use of lodging space a charge is made.
That the City Tax Code Regulation 8A-447.1 is amended to read as follows:
Regulation 8A-447.1.(ReseFved) Gross Income from Rental, Leasing, and Licensing
for Use of Real Property as Lodging or Lodging Space to Transients.
(a)I f the charge made by a hotel to a transient includes any charge for
services or accommodations in addition to that of lodging and/or the use
of lodging space,then such portion of the total charge as represents only
the charge for the use of the room and/or lodging space shall be
distinctly set out and billed to such transient by such hotel as a
separate item,or the entire charge shall be deemed charge for use of
lodging space subject to the tax imposed by Section 8A-447.
(b)A separately itemized charge for use of the furnishings contained in
lodging or lodging space rented,leased,or licensed to a transient shall
be deemed gross income from the business of renting,leasing,and
licensing lodging to a transient.Furthermore,in regard to such tangible
personal property,such person is deemed not in the business of rental,
leasing,and licensing of tangible personal property for all purposes of
this chapter.
ORDINANCE NO.895
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Cc)Complimentary Food and Drink.Persons engaged in the business of rental,
leasing,and licensing of lodging to transients shall include charges for
complimentary food and drink as gross income from the business of rental,
leasing,and licensing of lodging to transients,and shall not be deemed
in the restaurant business for all purposes of this chapter,unless such
charges:
(1)Are made only at the request of the transient,or as a separate,
optional charge for consuming specific food or drink (for example,
"room service"charges);and
(2)Are commensurate with charges for like quantity and type of food
consumed by patrons of persons engaged in the restaurant business.
Section I I Proceeds of Tax
The proceeds from the tax imposed pursuant to Section I of this ordinance shall
be appropriated annually by the City Council for economic development activities.
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
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 decision shall not affect the validity of the remaining
portions thereof.
SECTION V PENALTY
Any person found guilty of violating any provision of these amendments to the tax
code shall be guilty of a class one misdemeanor.Each day that a violation
continues shall be a separate offense punishable as herein above described.
SECTION VI EFFECTIVE DATE
The provisions of this ordinance shall become effective on August 1,1994.
APPROVED AND ADOPTED BY THE MAYOR AND CITY COUNCIL OF THE CITY OF APACHE
JUNCTION,ARIZONA,THIS 3RD DAY OF MAY ,1994.
SIGNED AND ATTESTED TO THIS 4714 DAY OF MAY ,1994.
ORDINANCE NO.895
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ATTEST:
rdil-e-- e4"14 -KATHLEEN CONNEa g - f , L
City Clerk
i i
APP,O)/iEDAS 7,5,W:,
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fi1if2GITIBUIcioAttorney
ORDINANCE NO.895
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