HomeMy WebLinkAboutOrdinance 2018.020 Amending the Town Tax Code by decreasing the tax rate on certain activities by one-half cent F. ANN RODRIGUEZ, RECORDER VIII VIII II I II VIII VIII VIII I II II I I I I III II I IIII
Recorded By: KES yov tIM
DEPUTY RECORDER Q+ P SEQUENCE: 20182920054
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SMARA 10/19/2018
TOWN OF MARANA `41111,1, / 10:22:51
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MARANA ORDINANCE NO. 2018.020
RELATING TO TRANSACTION PRIVILEGE TAX;AMENDING THE TOWN TAX CODE
BY DECREASING THE TAX RATE ON CERTAIN ACTIVITIES.BY ONE-HALF CENT;
AMENDING SECTIONS 8-460 (RETAIL SALES; MEASURE OF TAX; BURDEN OF
PROOF;EXCLUSIONS) AND 8-610(USE TAX: IMPOSITION OF TAX;PRESUMPTION)
OF THE TOWN TAX CODE BY REPEALING LOCAL OPTION V OF THE MODEL CITY
TAX CODE WHICH ESTABLISHED A TWO-TIERED TAX STRUCTURE FOR CERTAIN
SALES/PURCHASES; AND DESIGNATING AN EFFECTIVE DATE
WHEREAS A.R.S. §42-6002 provides a procedure for the levy of transaction privi-
lege taxes by a city or town; and
WHEREAS A.R.S. §9-240 provides that the Town Council shall have control of the
finances of the town; and
WHEREAS the Town Council has adopted the Model City Tax Code as defined by
A.R.S. §42-6051; and
WHEREAS the Town Council adopted title 8 of the Marana Town Code, adopting
the tax code of the Town of Marana ("Town Tax Code") and any amendments to it via Or-
dinance No. 96.03; and
WHEREAS the Model City Tax Code includes an optional Local Option V establish-
ing a two-tiered tax structure for certain sales/purchases; and
WHEREAS on April 28, 2015, the Town Council adopted Ordinance No. 2015.011
amending the Town Tax Code to adopt a dedicated one-half cent sales tax for the design
and construction,and fixtures,furniture and equipment for a new police department build-
ing, and to adopt Local Option V of the Model City Tax Code; and
WHEREAS Section 3 of Ordinance No. 2015.011 provides that when the Town has
collected$18,000,000 pursuant to the sales tax increase,the Finance Director shall notify the
Arizona Department of Revenue to cease collection of the increase at the earliest opportuni-
ty, in accordance with legal and administrative requirements then in effect; and
WHEREAS the Town anticipates that it will reach$18,000,000 in collections pursuant
to the sales tax increase set forth in Ordinance No. 2015.011 as of the December 2018 sales
tax collections; and
WHEREAS the Town Council finds that it is in the best interests of the community to
amend the Town Tax Code to repeal the sales tax increase set forth in Ordinance
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Marana Ordinance No.2018.020