©2000
Model City
Tax Code
|
 |
.
| Contact: |
Tax
Audit Supervisor
(480) 350-2955
|
Taxpayer
Problem
Resolution Officer:
|
Ken
Jones
(480) 350-8504
|
| Collection
By: |
Self |
| Sales
Tax %: |
1; 1.2 (effective December 1, 1993); 1.7 (effective January 1, 1997)
1.8 (effective 1/1/01) |
| Use
Tax %: |
1;
1.2 (effective December 1, 1993); 1.7 (effective January 1, 1997)
1.8 (effective 1/1/01) |
| Interest
Rate %/month: |
(same as state) |
| License
Fee: |
Range
of $50.00-$10.00 plus a $20.00 application fee (see 16-300 below) |
| Length
of License: |
1
year |
| Criminal
Penalty: |
Class
1 |
| Date
Code Effective: |
7-1-87 |
| Chapter
#: |
16
|
Amendments
or Special Provisions:
1.
Impose an additional 2% bed tax. Increased to 3% effective January 1,
2003.
2. Amendment to
Sec. 16-300 as follows:
Sec. 16-300.
Licensing requirements.
(a) The following
persons shall make application to the Tax Collector for a Privilege
License, accompanied by a non-refundable original application fee
of twenty dollars ($20.00), plus a license fee of fifty dollars
($50.00) per year for monthly taxpayers, twenty-five ($25.00) per
year for quarterly taxpayers, or ten dollars ($10.00) per year for
annual taxpayers as prescribed by Section 16-530 (a) and (b). No
person shall engage in or continue in business or engage in such
activities until he shall have such a license:
(1) Every
person desiring to engage or continue in business activities within
the City upon which a Privilege Tax is imposed by this Chapter.
(2) Every
person, engaging or continuing in business within the City, storing
or using tangible personal property in this City upon which a
Use Tax is imposed by this Chapter.
(3) (Reserved)
3. Amendment to
Sec. 16-310 (a) and (d) as follows:
Sec. 16-310.
Licensing: duration of license; transferability; display.
(a) Except
as provided in Section 16-320, the Privilege License shall be valid
only for the calendar year in which it is issued unless renewed
each year by filing renewal information as required by the tax collector
and paying a renewal fee of fifty dollars ($50.00) per year for
monthly taxpayers, twenty-five ($25.00) per year for quarterly taxpayers,
or ten dollars ($10.00) per year for annual taxpayers as prescribed
by Section 16-530 (a) and (b) on or before the last business day
of January each year. Information for renewal must be received within
the Tax Collector's office by such date to be deemed filed and paid
timely.
(d) Any taxpayer
who fails to renew his license on or before the date provided in
subsection (a) above shall be deemed to be operating without a license.
After such date taxpayer is required to pay a fifteen dollar ($15.00)
late renewal penalty, in addition to the annual license renewal
fee provided in Subsection (a) above.
4. Amendment to
Sec. 16-410(a)(2) and (3) (retroactive effective date of 2/1/95) as
follows:
(2) (Reserved)
(3) health
spas and fitness centers which charge for the use of their premises,
whether on a per-event use or for long-term usage, such as membership
fees.
Web.
Rev. Date: 3-20-2008
©2001 Model City Tax Code
All rights reserved.
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