HomeMy WebLinkAboutOrdinance 84.09 Privilege tax on retail sales of liquor within the townORDINANCE NO. 84.09
AN ORDINANCE PROVIDING FOR A TAX ON THE PRIVILEGE OF ENGAGING OR CONTINUING
IN THE BUSINESS OF SELLING SPIRITUOUS LIQUOR AT RETAIL WITHIN THE CORPORATE
LIMITS OF THE ToWN OF MAi~ANA
WHEREAS A.R.S. Section 4-223 specifically permits a municipality to levy a
tax on the privilege of engaging or continuing in the business of selling spirtuous
liquors at retail within the corporate limits of that municipality,
NOW, THEREFORE, BE IT ORDAINED BY THE COMMON COUNCIL OF THE TOWN OF MARANA that:
Section 1, EXEMPTIONS. This Ordinance is not applicable to wholesalers
licensed under Arizona Revised Statute Section 4-209.
Section 2. FEES. Every person, firm, _3rporation or other entity applying
for a spirituous liquor license, under the provisions of A.R.S. Section 4-101 et
seq., whether it be for an original license or transfer of license, shall tender
to the Town of Marana a fee of $ 50.00. Said fee shall be tendered to the Town
of Marana contemporaneous with the filing of an application for original license
or transfer of license to the Arizona State Department of Liquor Licenses and Con-
trol.
Section 3. PENALTY. The failure of any person, firm, corporation or other
entity to comply with the provisions of this Ordinance, and to pay any and all fees
when due, shall be a Class One Misdemeanor.
PASSED AND ADOPTED by the Town Council of Marana, Arizona this
day of September 1984.
25th
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