(a) For the
purposes of this Section only, the following definitions shall apply:
(1) "Landlord"
means any lessor of real property under a pre-existing lease.
(2) "Pre-existing
Lease" means any written lease, license for use, or rental
agreement entered into prior to December 1, 1967; except for the
following:
(A) any
bilateral amendment to such written agreement which was entered
into subsequent to December 1, 1967, wherein the length of the
term or the size of the premises affected is changed or both.
(B) any
such agreement for lodging or lodging space.
(3) "Rent"
means all consideration paid by the tenant to his landlord or
to another in payment of or diminution of his own or his landlord's
obligation in connection with the real property occupied by the
tenant, whether or not such occupancy is designated as a rent,
lease or license for use of real property.
(4) "Tenant"
means any lessee of real property under a pre-existing lease.
(b) The tax
rate shall be at an amount of _______ percent (___%) of the gross
rent paid by a tenant, to the extent of his occupancy of real property
in this City under a pre-existing lease, upon such tenant, for the
privilege of such occupancy, subject to the provisions of this Section.
(c) Exclusions.
The tax imposed by this Section shall not apply to:
(1) occupancy
by a tenant which the Constitution or laws of the United States
or of the State of Arizona prohibit the City from taxing.
(2) occupancy
by a tenant of a landlord which the Constitution or laws of the
United States or of the State of Arizona prohibit the City from
taxing.
(3) occupancy
of lodging or lodging space.
(4) occupancy
of real property under other than a pre-existing lease.
(d) Duty
of landlords. Every landlord of a tenant subject to the tax:
(1) shall
collect the tax imposed by this Section from the tenant liable
for the tax at the same time as and together with the tenant's
periodic or other payment of rent. The tax required to be collected
shall constitute a debt owed by the landlord to the City.
(2) shall
be considered a taxpayer subject to all licensing, recordkeeping,
and reporting requirements of this Chapter.
(e) Duty
of tenants. Every tenant liable for the tax:
(1) shall,
in any instance in which the tax has not been collected by his
landlord, remit such tax to the Tax Collector, and in such case,
be subject to all licensing and reporting requirements of this
Chapter.
(2) shall
maintain, and provide upon request, books and records sufficient
for the Tax Collector to determine the tax liability of such tenant.
(f) Interest
and civil penalties shall be the liability of the landlord
collecting and remitting the tax; provided, however, that if the
landlord can present clear and convincing evidence that the delinquency
was caused by the tenant, then said interest and penalties shall
be the liability of the tenant.
(g) Extension
of rights of appeal to include tenants and landlords.
(1) Any landlord
or tenant may avail himself of the provisions of Sections ___-570
through ___-575, relating to appeals, and, except as modified
hereunder, all provisions of said Sections shall apply.
(2) For the
purposes of preserving appeal rights, an assessment against a
landlord may be protested and appealed by any tenant paying or
liable to pay the tax for the occupancy included in such assessment.
(3) Payment
of the tax herein imposed to a landlord by a tenant shall be deemed
payment of the tax for the tenant for the purposes of allowing
a protest to be initiated under Sections ___-570 through ___-575.
(4) The filing
of a protest petition by a tenant shall not relieve the landlord
of his obligation to report and remit the protested tax, or any
subsequent periodic payments of tax governed by the initial protest.
(h) Refunds.
Any refunds of taxes authorized by this Chapter shall be made to
the tenant. Any refunds of interest and civil penalties authorized
by this Chapter shall be made to the person liable for such, as
provided in subsection (f) above.)++
