HomeMy WebLinkAboutOrdinance 2022.015 Rescinding Ordinance No. 2022.011; Amending the Town Tax Code by Decreasing the Tax Rate on The Sale of Manufactured Buildings under Secion 8-427 by One-Half Cent GABRIELLA CAZARES-KELLY, RECORDER �`�
Recorded By: AMH II I I II I II II III II III I I I III I II
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DEPUTY RECORDER h
SEQUENCE: 20222660557
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SMARA !N PIMA COUNTY
R}CORDER S OF 1 ICTOWN OF MARANA '��`��\`,\...."'-F_ r 0914:45:22
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MARANA ORDINANCE NO. 2022.015
RELATING TO TRANSACTION PRIVILEGE TAX; RESCINDING ORDINANCE NO.
2022.011; AMENDING THE TOWN TAX CODE BY DECREASING THE TAX RATE ON
THE SALE OF MANUFACTURED BUILDINGS UNDER TOWN TAX CODE SECTION
8-427 BY ONE-HALF CENT; AND DESIGNATING AN EFFECTIVE DATE
WHEREAS A.R.S. §42-6002 provides a procedure for the levy of transaction
privilege 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
Ordinance No. 96.03, which has been amended from time to time; and
WHEREAS the Town Council adopted Ordinance No. 2021.022 on October 19,
2021, amending the Town Tax Code by increasing the tax rate on certain activities by
one-half cent effective January 1, 2022, to fund the new multi-generational Community
Center and Aquatic Center; and
WHEREAS Section 1 of Ordinance No. 2021.022 exempted several enumerated
activities from the one-half cent tax increase; and
WHEREAS the Town Council adopted Ordinance No. 2022.011 on August 3, 2022,
adding the sale of manufactured buildings under Town Tax Code Section 8-427 to the list
of activities exempted from the one-half cent tax increase,with an intended effective date
of November 1, 2022; and
WHEREAS following the adoption of Ordinance No. 2022.011, the Arizona
Department of Revenue expressed concern that Ordinance No. 2022.011 amended
Ordinance No. 2021.022, which was effective January 1, 2022, rather than decreasing the
transaction privilege tax rate on manufactured buildings by one-half cent beginning
November 1, 2022; and
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Ordinance No.2022.015 - 1 -
WHEREAS the Town Council finds that it is in the best interests of the community
to rescind Ordinance No. 2022.011 and decrease the tax rate on the sale of manufactured
homes by one-half cent by this ordinance.
BE IT ORDAINED BY THE MAYOR AND COUNCIL OF THE TOWN OF
MARANA, as follows:
Section 1. Marana Ordinance No. 2022.011 is hereby rescinded.
Section 2. The tax rate for the sale of manufactured buildings under Marana Tax
Code Section 8-427 is decreased from two-and-a-half percent to two percent.
Section 3. The various Town officers and employees are authorized and directed
to perform all acts necessary or desirable to give effect to this ordinance.
Section 4. All 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 5. 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, the decision shall not affect the validity of the remaining
portions of this ordinance.
Section 6. This ordinance shall become effective on December 1, 2022.
PASSED AND ADOPTED BY THE MAYOR AND COUNCIL OF THE TOWN OF MARANA,
ARIZONA, this 20th day of September, 2022.
Mayor d Honea
ATTEST: APPR• . - a AS TO FORM:
i •
David L. Udall, Town Clerk J;j'airall, Town Attorney
MARANA AZ
ESSAB'.;SWe fi 1977
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