HomeMy WebLinkAboutOrdinance 94.16 Amending the Marana tax code
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ORDINANCE NO. 94.16
AN ORDINANCE OF THE TOWN OF MARANA, ARIZONA, AMENDING THE MARANA
TAX CODE TO DELETE ARTICLE IV, SECTION 1-405, "ADVERTISING".
WHEREAS, the Marana Tax Code currently contains a provision for taxation of local
advertising within the limits of the Town of Marana; and
WHEREAS, it appears that there is very little such advertising within the town limits,
and the administrative costs of tracking such advertising tax may exceed the actual tax collected;
and
WHEREAS, continued taxation of local advertising will limit economic development
within the town.
NOW, THEREFORE BE IT ORDAINED that the Mayor and Council of the Town of
Marana, Arizona does hereby amend the Marana Tax Code, be deleting Article IV, Section
1-405, titled "Advertising", as reflected on Exhibit A attached hereto and incorporated herein
by this reference..
PASSED AND ADOPTED by the Mayor and Council of the Town of Marana, Arizona,
this 15th day of November, 1994.
(2..~. J ::;f ~ .:d.. , -
Mayor Ora H
ATTEST:
APPROVED AS TO FORM:
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Damel J. ocnulI'
Town Attorney
Ordinance No. 94.16
Page 1 of I
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EXHIBIT A
Sec. 1-405.
AdveFtisiBg..lllm*~
(a) The tax rate sowl be at aR am01:lat eq1:lW to t'.vo pereeRt (2 %) of the gross iaeome from
business activity \if>Oa e'/ery persoa eRgagiag or coatia1:liag ia the business of "Ioeal
ad'lcrtisiag" by billboards, dir'CCt mail, radio, tclevisioa, or by any other means.
However, eomFRission and fees retained by an advertisiag ageRey sawl aot be iae11:1dable
iH gross ifleome from "local ad'..ertising". All delivery or disseminatiag of iaformatioa
dir'CCtly to the p1:lblie or aay portioa thereof for a consideration shall be eoasidcred
"Loew Advcrtisiag", except the followiag:
(1) the advertising of a product or seNiee which is sold or provided both within and
'.vithout the State by more than ooe "eommonly desigaated bw~iaess entity" withia
the Stilte, aad ifl ,;thich the advertisement names either ao "eommoflly desigaated
b1:lsiaess catity" within the State or more than one "eommooly designated business
eatity" . "Commoaly Desigaated Business ERtity" means any person selliag or
prO'lidiRg any prod1:let or service to its customers 1:Iader a commOR busiaess Rame
or style, eVeR though tecre may be more than one legal eRtity eORd1:leting business
functioas 1:Isiag the same or substantially the same busiaess Rame or stylc by
virtue of franchise, license, or similar agrcement.
(2) the advcrtisiag of a facilit), or of a service or activity iR '.vhioh neiteer tee facility
nor a busiacss site carryiHg on s1:leh service or activity is located within the State.
(3) the advertising of a product which may oRly be purchased from atld out of State
supplier.
(4) political a<t..ertising for United States PrcsidCRtial aHd Vice Presideatiw candidates
~
(5) ad',ertising by means of product purchase e01:lpORS redcemable at any retail
establish meat carrying such product but Rot product coupoas redeemable only at
a siaglc commonly dcsigaated business entity.
(6) advertising transportation services 'Nhere a substantiw portion of the transportation
activity of the business entity advertised involves iaterstatc or f{)fcign carriage,
(b) (Reserved)
Language removed designated by strikeout
Language inserted designated by r.lt.liij~
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