HomeMy WebLinkAboutOrdinance 98.02 Amending the town tax code
MARANA ORDINANCE NO. 98.02
AN ORDINANCE OF THE TOWN OF MARANA, ARIZONA, RELATING TO THE PRIVILEGE
LICENSE TAX; AMENDING THE TOWN TAX CODE BY INCREASING THE TAX RATE ON
CONTRACTING ACTMTIES; PROVIDING PENALTIES FOR THE VIOLATION THEREOF;
PROVIDING FOR SEVERABILITY AND DESIGNATING AN EFFECTIVE DATE.
BE IT ORDAINED BY THE MAYOR AND COUNCIL OF THE TOWN OF MARANA,
ARIZONA:
Section 1. The tax rate in each of the following sections of the town tax code is increased from two
percent (2%) to three percent (3%):
Section 8-415 Construction contracting: construction contractors.
Section 8-416 Construction contracting: speculative builders.
Section 8-417 Construction contracting: owner-builders who are not speculative
builders.
Section 2. 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 3. If any section, subsection, sentence, clause, phrase or portion of this ordinance 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 4. The additional tax imposed pursuant to Section 1 of this ordinance shall not apply to
contracts entered into prior to the effective date of this ordinance.
Section 5. The provisions of this ordinance shall become effective on May 1, 1998.
Manilla, Arizona Ordinance 98.02
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PASSED AND ADOPTED by the Mayor and Council of the Town of Maran a, Arizona this
3rd day of February, 1998.
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APPROVED AS TO FORM:
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Daniel J. Hochuli
Town Attorney
Marana, Arizona Ordinance 98.02
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