HomeMy WebLinkAboutOrd 2003-01 ORDINANCE NO.03-01
AN ORDINANCE OF THE MAYOR AND COUNCIL OF THE TOWN OF
FOUNTAIN HILLS, ARIZONA, RELATING TO THE PRIVILEGE LICENSE
TAX; AMENDING THE TOWN TAX CODE BY INCREASING THE RATE OF
TAXATION FROM ONE AND SIX TENTHS PERCENT (1.6%) TO TWO AND
SIX TENTHS PERCENT (2.6%); PROVIDING PENALTIES FOR THE
VIOLATION THEREOF; PROVIDING FOR SEVERABILITY; DECLARING AN
EMERGENCY; DESIGNATING AN EFFECTIVE DATE AND PROVIDING FOR
APPLICATION OF THE TAX TO CERTAIN CONTRACTS.
BE IT ORDAINED BY THE MAYOR AND COUNCIL OF THE TOWN OF FOUNTAIN
HILLS, ARIZONA:
Section 1. That the tax rate in each of the following sections of the Town Tax Code is hereby set
at two and six-tenths percent (2.6%):
Section 8A-410 Amusements, exhibitions, and similar activities.
Section 8A-415 Construction contracting: construction contractors.
Section 8A-416 Construction contracting: speculative builders.
Section 8A-417 Construction contracting: owner-builders who are not speculative
builders.
Section 8A-425 Job printing.
Section 8A-427 Manufactured buildings
Section 8A-430 Timbering and other extraction.
Section 8A-435 Publishing and periodicals distribution.
Section 8A-444 Hotels.
Section 8A-445 Rental, leasing, and licensing for use of real property.
Section 8A-450 Rental, leasing, and licensing for use of tangible personal property.
Section 8A-455 Restaurants and Bars
Section 8A-460 Retail sales: measure of tax; burden of proof; exclusions.
Section 8A-470 Telecommunications Services
Section 8A-475 Transporting for hire.
Section 8A-480 Utility services.
Section 8A-610 Use tax: imposition of tax; presumption
Section 2. Any person found guilty of violating any provision of this Ordinance shall be guilty
of a class 1 misdemeanor.
Section 3. If any section, subsection, sentence, clause, phrase or portion of this Ordinance is for
L. 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.
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Section 4. By reason of the urgent need to provide funding for critical Town services the
immediate operation of the provisions of this Ordinance is necessary for the preservation of the public
peace, health and safety, and an emergency is hereby declared to exist. This Ordinance will be in full
force and effect immediately upon passage and adoption and it is so enacted.
Section 5. The increase in tax rate provided herein shall become effective on April 1, 2003, and
shall remain in full force and effect only until such time as earlier to occur of (i) formation of a fire
district that provides fire and emergency medical services to the entire incorporated area of the Town of
Fountain Hills and the levy and collection of a secondary property tax by said district to fund such fire
and emergency medical services or(ii) approval of a primary property tax by the qualified electors of the
Town of Fountain Hills at the special election on May 20, 2003, and the levy and collection thereof.
Section 6. The additional tax imposed pursuant to this Ordinance shall not apply to contracts
entered into prior to the effective date of this Ordinance.
PASSED AND ADOPTED by the Mayor and Council of the Town of Fountain Hills, Arizona,
January 16, 2003.
FOR THE TOWN OF FOUNTAIN HILLS: ATTEST:
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Jon t eydler, ayor , Cassie B. Hansen, Town Clerk
L ' 'V 1 r:Y: 7 APPROVED AS TO FORM:
1 a
Timothy G. Pickering, n Tanager Andrew J. cGuire,Town Attorney
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