HomeMy WebLinkAboutOrdinance 92.07 Adopting supplementary local audit procedures for the tax codeORDINANCE NO. 92.07
AN ORDINANCE OF THE TOWN OF MARANA, ARIZONA, RELATING TO THE
PRIVILEGE LICENSE TAX; ADOPTING "SUPPLEMENTARY LOCALAUDIT PROCEDURES
FOR THE TOWN TAX CODE OF THE TOWN OF MARANA, ARIZONA; BY REFERENCE;
REPEALING ARTICLE V - ADMINISTRATION OF THE TOWN TAX CODEAND REPEAL-
ING REGULATION 1-555.1; PROVIDING PENALTIES FOR THE VIOLATION THEREOF;
PROVIDING SEVERABILITY; AND ESTABLISHING AN EFFECTIVE DATE.
BE IT ORDAINED by the Mayor and Council of the Town of Marana,
Arizona:
SECTION 1. That certain document known as "Supplementary Local
Audit Procedures for the Town Tax Code of the Town of Marana,
Arizona," three copies of which are on file in the office of the Town
Clerk, which document was made a public record by Resolution No. 92-15
of the Town of Marana, Arizona, is hereby referred to, adopted and
made a part hereof as if fully set out in this ordinance.
SECTION 2. Article V of the Town Tax Code and Regulation 1-555.1
are hereby repealed.
SECTION 3. Any person found guilty of violating any provision
of these amendments to the Town Tax Code shall be guilty of a Class
One misdemeanor. Each day that a violation continues shall be a
separate offense punishable as hereinabove described.
SECTION 4. If any section, subsection, sentence, clause, phrase
or portion of this ordinance or any part of these amendments to the
Town Tax 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 5. The provisions of this ordinance and the amendments
to the Town Tax Code adopted herein shall become effective on July 3,
1992.
PASSED AND ADOPTED by the Town Council of the Town of
Ari~zona, this 2nd day of June, 1992.
Marana,
MAYOR
AS TO FORM:,