HomeMy WebLinkAboutOrdinance 2021.022 Amending the Town Tax Code and increasing the Town's Transaction Privilege Tax GABRIELLA CP,ZARES-KELLY, RECORDER of 1:1
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Recorded By: DEE
EP SEQUENCE: 20213010109
DEPUTY RECORDER
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SMARA - b 10/28/2021
TOWN OF MARANA \IZO14 9:57:14
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MARANA ORDINANCE NO. 2021.022
RELATING TO TRANSACTION PRIVILEGE TAX; AMENDING THE TOWN TAX
CODE BY INCREASING THE TAX RATE ON CERTAIN ACTIVITIES BY ONE-HALF
CENT FOR THE DESIGN AND CONSTRUCTION,AND FIXTURES,FURNITURE AND
EQUIPMENT, FOR A NEW MULTI-GENERATIONAL COMMUNITY CENTER AND
AQUATIC CENTER; 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 ADOPTING LOCAL OPTION V
OF THE MODEL CITY TAX CODE ESTABLISHING AN ALTERNATE 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 priv-
ilege 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 Model City Tax Code includes an optional Local Option V allow-
ing for an alternate tax structure for certain sales/purchases; 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
Ordinance No. 96.03,which has been amended from time to time; and
WHEREAS the Town Council finds that it is in the best interests of the community
to amend 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 multi-generational
Community Center and Aquatic Center, and to adopt Local Option V of the Model City
Tax Code pursuant to the terms of this ordinance.
NOW, THEREFORE, BE IT ORDAINED BY THE MAYOR AND COUNCIL OF
THE TOWN OF MARANA, ARIZONA, AS FOLLOWS:
SECTION 1.The tax rate for all activities taxed in the Town Tax Code,except those
activities listed in this Section 1, is hereby increased by one-half cent. The tax rate in each
of the following sections of the Town Tax Code shall not be increased pursuant to this
ordinance:
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Marana Ordinance No.2021.022
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