©2000 Model City
Tax Code

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Amendments or Special Provisions:

1. Sec. 37-445 (h) is amended to read:

(h) Ninety-day occupancy exemption. The tax prescribed by this Section shall not include gross income from the rental of lodging or lodging space to an individual who resides therein, provided that said individual has occupied such lodging or lodging space for ninety (90) consecutive days or more. A lessor who receives gross income from rental of lodging or lodging space to any individual who has occupied the same lodging space for ninety (90) consecutive days on or before the effective date of this exemption shall be deemed to have qualified for this exemption on the effective date of this exemption.

2. See attachment.

3. Have a 0% rate on sales or purchases of tangible personal property sold at retail after $25,000. 1.7% rate applies to first $25,000.

Article VII - Additional Tax For Certain Businesses

As to the business activities of persons from and after January 1, 1994, and until June 30, 2009, there is hereby levied and shall be collected by the collector an additional two percent (2%) of the gross proceeds of sales or gross income from the businesses of restaurants, bars, hotels and motels (as such businesses shall be defined by ordinance) for the purpose of raising revenue. It shall be the policy of the City to apply such two percent (2%) taxes at an annualized rate which may be used to pay the costs of acquisition, construction, operation, maintenance, promotion, administration repair and reconstruction for the following purposes:

1. $1,200,000 to City golf courses, the City's baseball/recreation complex and its multipurpose community center building, and necessary and appropriate service and administrative facilities appurtenant thereto.

2. $400,000 to the historic Yuma Crossing area; and

3. $200,000 to conventions and tourism.

Any balance of such two percent (2%) taxes may be applied in the manner determined by the City Council for the above purposes or to capital improvement projects approved by City electors at an election. Such elections are hereby authorized pursuant to Article IV hereof.

To the extent hereinafter provided, the privilege tax shall be measured by the amount or volume of business done by the persons on account of their business activities and in the amounts to be determined by the application of rates against gross proceeds of sales or gross income, as the case may be, as follows:

(a) At an amount equal to two percent (2%) of the gross proceeds of sales where the gross income from the transient lodging business upon every person engaged on continuing within the city in the hotel or motel business. Gross proceeds of sales or gross income, for the purpose of this subsection, shall not include the leasing or renting of hotel or motel facilities to persons who reside in such units or facilities as their permanent or principal places of residence, provided that the units or facilities are occupied by the same persons for thirty (30) consecutive days or more. The first twenty-nine (29) day period of any such lease or rental shall be subject to the tax imposed by this section.

(b) At an amount equal to two percent (2%) of the gross proceeds of sales or gross income from the business of every person engaged or continuing within the city in the business of a restaurant.

(c) At an amount equal to two percent (2%) of the gross proceeds of sales or gross income from the business of every person engaged or continuing within the city in the business of a bar.

The tax imposed by this section shall be in addition to any tax imposed by Section 29-444 and to all other licenses and taxes levied by law, whether as a condition precedent to engaging in any business taxable hereunder or for any other purpose.