HomeMy WebLinkAboutOrdinance 96.19 Amending the town code relating to privilege license tax
MARANA ORDINANCE NO. 96.19
AN ORDINANCE OF THE TOWN OF MARANA, ARIZONA, RELATING TO THE PRIVILEGE
LICENSE TAX; AMENDING THE TOWN TAX CODE, SECTION 1-447 BY INCREASING THE
TAX RATE ON TRANSIENT LODGING; PROVIDING PENALTIES FOR THE VIOLATION
THEREOF; PROVIDING FOR SEVERABILITY AND DESIGNATING AN EFFECTIVE DATE.
WHEREAS, the Town of Marana has previously adopted a tax code in order to provide
regulations for taxation, and now desires to amend that tax code in order to exempt certain
residential rental, leasing and licensing oflodging.
NOW, THEREFORE, BE IT ORDAINED by the Mayor and Council of the Town of Marana
Arizona, as follows:
Section 1. Section 1-447 of the town tax code is amended to read:
Sec. 1-447. Rental, leasing, and licensing for use of real property: additional tax upon transient
lodging.
In addition to the taxes levied as provided in Section 1-444, there is hereby levied and shall be
collected an additional tax in an amount equal to ORC percent (1 % )~ PERCENT Q %) of the
gross income from the business activity of any hotel engaging or continuing within the Town 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.
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. All Marana ordinances, resolutions, or motions and parts of ordinances, resolutions, or
motions of the council in conflict with the provisions of this ordinance are hereby repealed, effective
as of the effective date of this ordinance.
Section 4. 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 5. The provisions of this ordinance shall become effective on June 1, 1996.
Marana, Arizona Ordinance 96.19
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PASSED AND ADOPTED by the Mayor and Council of the Town of Maran a, Arizona this
2nd day of April, 1996.
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Marana, Arizona Ordinance 96.19
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Mayor ED ONEA
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