HomeMy WebLinkAboutORD809ORDINANCE NO.809
AN ORDINANCE OF THE MAYOR AND CITY COUNCIL OF THE CITY OF APACHE
JUNCTION,ARIZONA,AMENDING THE APACHE JUNCTION TAX CODE BY
ADOPTING A TRANSIENT RENTAL TAX;ESTABLISHING AN EFFECTIVE DATE;
REPEALING ANY CONFLICTING PROVISIONS;PROVIDING FOR SEVERABIL,7 1
AND PROVIDING FOR PENALTIES.
Be i t ordained by the Mayor and City Council of the City /df Apache
Junction,Arizona,that:
SECTION I IN GENERAL
That the Apache Junction Tax Code is amended by,g4ding/Section 8A-447 and
Regulation 8A-447.1 to read as follows:
Section 8A-447.Rental,leasing,and licenpirig fof use of real property:
additinnal tay unnn tranciant lndninn i V /
In addition to the taxes leviecUsipro0-ded in Section 8A-444,there is
hereby levied and shall be coll ted livi adOtional tax in an amount equal to
percent (%)of theNg oss income from the business activity of
any hotel engaging or continuing w\lihin,t e City in the business of charging
for lodging and/or lodging space fu4f'niyhed 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 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.
Regulation 8A-447.1.Gross ip6ome from rental,leasing,and licensing for use
of real property as lodging 7'r lodging space to transients.
(a)I f the charge ade 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 a/7 represents only the charge of the use of the room and/or
lodging/spacespace shall be distinctly set out and billed to such
trans;ent by such hotel as a separate item,or the entire charge
shal)be deemed charge for use of lodging space subject to the tax
impbsed 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.809
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adopted herein shall be effective on
(c)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 EFFECTIVE DATE
The provisions of this ordinance and the amendment of the tax code....,19 .
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 code4dopted herein by reference is,for any
reason,held to be invalid or unconstitutional by any court of competent
jurisdiction,such decision shall not affect the validity of the remaining
potions thereof.
SECTION V PROVIDING PENALTIES
Any person found guilty of violating any provision of these amendments
to the tax code shal,Il be guilty of a class one misdemeanor.Each day that a
violation continuWshall be separate offense punishable as herein above
described.
PASSED AND ADOPTED BY THE MAYOR AND CITY COUNCIL OF THE CITY OF APACHE
JUNCTION THIS,/DAY OF ,1991.
SIGNED AND/ATTESTED TO THIS DAY OF ,1991.
ORDINANCE NO.809
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THOMAS DAMIANO
Mayor
ATTEST:
KATHLEEN CONNELLY
City Clerk
c%9
ORDINANCE NO.809
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