HomeMy WebLinkAboutOrd 2015-11ORDINANCE 15-11
AN ORDINANCE OF THE MAYOR AND COUNCIL OF THE TOWN OF
FOUNTAIN HILLS,ARIZONA,RELATING TO THE TRANSACTION
PRIVILEGE TAX;ADOPTING "THE 2012-2014 AMENDMENTS TO THE
TAX CODE OF THE TOWN OF FOUNTAIN HILLS"BY REFERENCE;
ESTABLISHING EFFECTIVE DATES;PROVIDING FOR SEVERABILITY
AND PROVIDING PENALTIES FOR VIOLATIONS.
BE IT ORDAINED BY THE MAYOR AND COUNCIL OF THE TOWN OF
FOUNTAIN HILLS,ARIZONA,as follows:
SECTION 1. The document known as the "2012-2014 Amendments to the Tax Code of
the Town of Fountain Hills,"(the "Tax Code Amendments"),one copy of which ison file in the
office of the Town Clerk,which document was made a public record by Resolution No.2015-56
of the Town of Fountain Hills,Arizona,is hereby referred to,adopted and made a part hereof as
if fully set out in this Ordinance.
SECTION 2.Any person found guilty of violating any provision of the Tax Code
Amendments shall be guilty of a class one misdemeanor.Each day that a violation continues
shall be a separate offense punishableas herein above described.
SECTION 3. If any section,subsection,sentence,clause,phrase or portion of this
Ordinance or any part of the Tax Code Amendments adopted herein by reference is for 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 of this
Ordinance.
SECTION 4. The provisions of this Ordinance conform the Town Tax Code to the
Model City Tax Code, which is controlling.The provisions of each section are effective as
stated in each section and are as provided by the Municipal Tax Code Commission upon
approval of the stated change to the Model City Tax Code.Provisions subject to a retroactive
effective date at the time of approval by the Municipal Tax Code Commission favor taxpayers by
reducing an imposition of the tax or increasing an allowable deduction,exemption,or exclusion.
Provisions that increase the imposition of the tax or decrease the application of a deduction
exemption,or exclusion had a prospective effective date at the time of approval by the Municipal
Tax Code Commission.Provisions creating a new Option state the first effective date the new
Option is available for selection.Provisions eliminating an existing Option state the last
effective date of the eliminated Option.
SECTION 5. The Mayor,the Town Manager,the Town Clerk and the Town Attorney
are hereby authorized and directed to execute all documents and take allsteps necessary to carry
out the purpose and intent of this Ordinance.
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