HomeMy WebLinkAboutOrd 2010-02ORDINANCE NO. I0 -02
AN ORDINANCE OF THE TOWN OF FOUNTAIN HILLS, ARIZONA,
RELATING TO THE PRIVILEGE LICENSE TAX; AMENDING THE TOWN
TAX CODE BY INCREASING THE TAX RATE ON TRANSIENT LODGING;
PROVIDING PENALTIES FOR THE VIOLATION THEREOF; PROVIDING
FOR SEVERABILITY, MAKING PROVISION FOR EXISTING CONTRACTS;
AND DESIGNATING AN EFFECTIVE DATE.
BE IT ORDAINED BY THE MAYOR AND COUNCIL OF THE TOWI1 OF
FOUNTAIN HILLS, ARIZONA as follows:
SEC'T[ON 1. Section 8A -447 of the Tax Code of the Town of Fountain Hills - 2008
Edition (tine "Tax Colic ") is hereby amended as follows:
Sec. 8A.447. Rental, leasing, and licensing for use of real prnj }erty: additional tax Upon
transient lodging.
In addition to the taxes levied as provided in Section 8A -444, there is hereby levied and shall be
collected an additional tax in the amount equal to Owee FOUR percent (3 4%) of the gross
income from the business activity of any hotel engaging or continuing within the Town in the
business of charging for lodging and/or lodging space furnished to any transient.
SECTION 2. Any person found guilty of violating any provision of these amendments to
the Tax. Code small be guilty of a class one misdemeanor. Each day that a violation continues shall
be a separate offense punishable as herein above described.
SECTION 3. 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. The tax imposed pursuant to Section 1 of this Ordinance shall not apply to
contracts entered into prior to the effective date of this Ordinance.
SECTION 5. The provisions of this Ordinance shall become effective on October 1, 2010.
[SIGNATURES ON FOLLOWING PAGE]
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PASSED AND ADOPTED by the Mayor and Council of the ToNNm of Fountain f lily.
Arizona, June 17, 2010.
FOR THE TOWN OF FOUNTAIN HILLS:
��7-5A-
ay . achlum, Mayor
REVIEWED BY:
C�./. OL �' b"=k2�
tu" Richard 0. Davi . Town Manager
ATTESTED TO:
ndofT own Clerk
1ITIZOVED AS TO FORM:
OZ& - 0&!��
Andrew J. McGuire, Town Attontey