HomeMy WebLinkAboutOrd 2004-02 ORDINANCE NO. 04-02
AN ORDINANCE OF THE MAYOR AND COUNCIL OF THE TOWN OF
FOUNTAIN HILLS, ARIZONA, AMENDING THE TOWN OF FOUNTAIN
TAX CODE RELATING TO THE PRIVILEGE LICENSE TAX BY
INCREASING THE RATE OF TAXATION ON ADVERTISING FROM ZERO
PERCENT (0%) TO TWO AND SIX TENTHS PERCENT (2.6%); PROVIDING
PENALTIES FOR THE VIOLATION THEREOF; PROVIDING FOR
SEVERABILITY; DESIGNATING AN EFFECTIVE DATE AND PROVIDING
FOR APPLICATION OF TAX TO CERTAIN CONTRACTS.
BE IT ORDAINED BY THE MAYOR AND COUNCIL OF THE TOWN OF
FOUNTAIN HILLS, ARIZONA, as follows:
SECTION 1. That Section 8A-405, Advertising, of the Town of Fountain Hills Tax Code
is hereby amended to read as follows:
Sec. 8A-405. Advertising.
(a) The tax rate shall be at an amount equal to zere TWO AND SIX-TENTHS percent (02.6%)
of the gross income from the business activity upon every person engaging or continuing in
the business of"local advertising" by billboards, direct mail, radio, television, or by any other
means. However, commission and fees retained by an advertising agency shall not be
(iv includable in gross income from "local advertising". All delivery or disseminating of
information directly to the public or any portion thereof for a consideration shall be
considered "Local Advertising", except the following:
SECTION 2. That any person found guilty of violating any provision of this Ordinance
shall be guilty of a class one misdemeanor.
SECTION 3. That 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, such decision shall not affect the validity of the remaining portions
thereof.
SECTION 4. That the provisions of this Ordinance and the increase in tax rate provided
herein shall become effective on April 1, 2003.
SECTION 5. That the additional tax imposed pursuant to this Ordinance shall not apply
to contracts entered into prior to the effective date of this Ordinance.
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PASSED AND ADOPTED BY the Mayor and Council of the Town of Fountain Hills,
Arizona, January 15, 2004.
F N 0 UNTAIN HILLS: ATTESTED TO:
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W. J. c ols, ayor Bevelyn J. Ben r, wn Clerk
REVIEWED BY:__ .,- ^7
APPROVED AS TO FORM:
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Tim G. Pickering, Town Manager An ew J. McGuire, Town Attorney
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