DIVISION 3-05-008
MISCELLANEOUS PROVISIONS
SECTIONS:
3-05-008-0800 TAX SUNSET DATES, USE OF REVENUES, AUTHORITY TO EXTEND TAXES OR AMEND CHAPTER (Effective until July 1, 2020)
3-05-008-0800 TAX SUNSET DATES, USE OF REVENUES, AUTHORITY TO EXTEND TAXES OR AMEND CHAPTER (Effective July 1, 2020)
3-05-008-0801 TELEPHONE SERVICE LICENSE TAX
3-05-008-0802 RESERVED
3-05-008-0805 VALIDITY OF CHAPTER
3-05-008-0810 REPEAL
3-05-008-0800 TAX SUNSET DATES, USE OF REVENUES, AUTHORITY TO EXTEND TAXES OR AMEND CHAPTER (Effective until July 1, 2020)
A. Sunset Clause. The provisions of this chapter shall terminate and cease to be operative for the tax rates specified below at 11:59 p.m. on the date specified for each rate, unless extended pursuant to subsection (B) of this section:
1. For the one percent (1.0%) transaction privilege tax rate imposed by Ordinance No. 1491, as extended through November 4, 2024, by approval of a majority of the qualified electors voting in the general election held on May 18, 2010. Such tax revenues are unrestricted.
2. For the two percent (2.0%) transaction privilege tax rate imposed on lodging, restaurant and lounge businesses ("BBB tax"), by Ordinance No. 1532, as extended through March 31, 2028, by approval of a majority of the qualified electors voting in the general election held on May 18, 2010. Such tax revenues shall be used as provided for in Chapter 3-06, Hospitality Industry Tax Revenues.
3. For the eight-hundredths percent (0.08%) transaction privilege tax rate imposed by Ordinance No. 2000-14, June 30, 2020. Such tax revenues shall be used for "Safe-to-School and Other Pedestrian and Bike Projects" (Proposition 400) as described in the ordinance.
4. For the sixteen-hundredths percent (0.16%) transaction privilege tax rate imposed by Ordinance No. 2000-14, June 30, 2020. Such tax revenues shall be used for "Fourth Street Railroad Overpass" to Route 66 (Proposition 401A) as described in the ordinance.
5. For the one hundred seventy-five thousandths percent (0.175%) transaction privilege tax rate imposed by Ordinance No. 2000-14, as extended in Ordinance No. 2008-05, June 30, 2020. Such tax revenues shall be used for "Transit Improvements" (Proposition 402) as described in Ordinance No. 2000-14 and "Transit" (Proposition 401) as described in Ordinance No. 2008-05.
6. For the one hundred eighty-six thousandths percent (0.186%) transaction privilege tax rate imposed by Ordinance No. 2000-14, June 30, 2020. Such tax revenues shall be used for "Traffic Flow and Safety Improvements" (Proposition 403) as described in the ordinance.
7. For the two hundredths percent (0.02%) transaction privilege tax rate imposed by Ordinance No. 2008-05, June 30, 2020. Such tax revenues shall be used for "Hybrid Vehicles and Transit System Capital" (Proposition 402) as described in the ordinance.
8. For the two hundredths percent (0.02%) transaction privilege tax rate imposed by Ordinance No. 2008-05, June 30, 2020. Such tax revenues shall be used for transit "Service Between Downtown and the Woodlands Village Areas" through and within the Northern Arizona University campus (Proposition 403) as described in the ordinance.
9. For the four hundredths percent (0.04%) transaction privilege tax rate imposed by Ordinance No. 2008-05, June 30, 2020. Such tax revenues shall be used to "Support Mountain Line Bus Service in Areas Underserved or Not Served" (Proposition 404) as described in the ordinance.
10. For the four hundredths percent (0.04%) transaction privilege tax rate imposed by Ordinance No. 2008-05, June 30, 2020. Such tax revenues shall be used for "More Frequent Service on Some Existing Bus Routes" (Proposition 405) as described in the ordinance.
11. For the thirty-three hundredths percent (0.33%) transaction privilege tax rate imposed by Ordinance No. 2014-34, December 31, 2034. Such tax revenues shall be used for "Road Repair and Street Safety Initiative" (Proposition 406) as described in the ordinance.
12. For the twenty-three hundredths percent (0.23%) transaction privilege tax rate approved by a majority of the qualified electors voting in the November 6, 2018, general election, codified by Ordinance No. 2019-01, for the twenty (20) year period of July 1, 2019, through June 30, 2039. Such tax revenues shall be used to pay for the costs of a Lone Tree Railroad Overpass from Butler Avenue to Route 66, along with related pedestrian, bicycle, and street connections, per the "Lone Tree Overpass Sales Tax" (Proposition 420), as described in the ordinance.
B. Automatic Extension upon Electors’ Approval. The authority to levy each of the tax rates specified in subsection (A) of this section shall be subject to approval by a majority of the qualified electors voting in a regularly scheduled general election. Such approval shall constitute an automatic extension of this chapter for however long the qualified electors approve such extension at the respective tax rate approved without further action by the City Council.
C. Authority to Amend. The Council may amend this chapter as it may deem necessary with the exception of the rates or the effective term of this chapter. (Ord. 2000-14, Amended, 06/06/2000; Ord. 2008-05, Amended, 01/15/2008; Ord. 2014-16, Renumbered, 07/15/2014; Ord. 2014-34, Amended, 01/06/2015; Ord. 2019-01, Amended, 02/19/2019. Formerly 3-05-006-0600)
3-05-008-0800 TAX SUNSET DATES, USE OF REVENUES, AUTHORITY TO EXTEND TAXES OR AMEND CHAPTER (Effective July 1, 2020)
A. Sunset Clause. The provisions of this chapter shall terminate and cease to be operative for the tax rates specified below at 11:59 p.m. on the date specified for each rate, unless extended pursuant to subsection (B) of this section:
1. For the one percent (1.0%) transaction privilege tax rate imposed by Ordinance No. 1491, as extended through November 4, 2024, by approval of a majority of the qualified electors voting in the general election held on May 18, 2010. Such tax revenues are unrestricted.
2. For the two percent (2.0%) transaction privilege tax rate imposed on lodging, restaurant and lounge businesses ("BBB tax"), by Ordinance No. 1532, as extended through March 31, 2028, by approval of a majority of the qualified electors voting in the general election held on May 18, 2010. Such tax revenues shall be used as provided for in Chapter 3-06, Hospitality Industry Tax Revenues.
3. For the thirty-three hundredths percent (0.33%) transaction privilege tax rate imposed by Ordinance No. 2014-34, December 31, 2034. Such tax revenues shall be used for "Road Repair and Street Safety Initiative" (Proposition 406) as described in the ordinance.
4. For the twenty-three hundredths percent (0.23%) transaction privilege tax rate approved by a majority of the qualified electors voting in the November 6, 2018, general election, codified by Ordinance No. 2019-01, for the twenty (20) year period of July 1, 2019, through June 30, 2039. Such tax revenues shall be used to pay for the costs of a Lone Tree Railroad Overpass from Butler Avenue to Route 66, along with related pedestrian bicycle, and street connections, per the "Lone Tree Overpass Sales Tax" (Proposition 420), as described in the ordinance.
5. For the twenty-nine hundredths and five thousandths percent (0.295%) transaction privilege tax rate extended by a majority of the qualified electors voting in the November 8, 2016, election, codified by Ordinance No. 2019-01, through June 30, 2030, such tax revenues shall be used to pay for the costs of acquiring, constructing, improving, operating, and maintaining equipment and facilities for a public transit system within the City of Flagstaff, per the "Transit Tax Levy" (Proposition 411) as described in the ordinance.
6. For the forty-two hundredths and six thousandths percent (0.426%) transaction privilege tax rate extended by a majority of the qualified electors voting in the November 6, 2018, election, codified by Ordinance No. 2019-01, for the twenty-one (21) year period commencing July 1, 2020, and continuing through June 30, 2041. Such tax revenues shall be used to pay for roadway, pedestrian, bicycle and safety improvements, per the "Transportation Sales Tax" (Proposition 419), as described in the ordinance.
B. Automatic Extension upon Electors’ Approval. The authority to levy each of the tax rates specified in subsection (A) of this section shall be subject to approval by a majority of the qualified electors voting in a regularly scheduled general election. Such approval shall constitute an automatic extension of this chapter for however long the qualified electors approve such extension at the respective tax rate approved without further action by the City Council.
C. Authority to Amend. The Council may amend this chapter as it may deem necessary with the exception of the rates or the effective term of this chapter. (Ord. 2000-14, Amended, 06/06/2000; Ord. 2008-05, Amended, 01/15/2008; Ord. 2014-16, Renumbered, 07/15/2014; Ord. 2014-34, Amended, 01/06/2015; Ord. 2019-01, Amended, 02/19/2019. Formerly 3-05-006-0600)
3-05-008-0801 TELEPHONE SERVICE LICENSE TAX
Telephone Service Providers. An annual license tax of two percent (2%) shall be paid on the gross proceeds of all sales of telephone services by any provider who uses any City right-of-way. Said license tax shall be paid to the City at the end of each quarter. Gross proceeds of all sales shall include business done exclusively within the City and the State of Arizona, and will exclude any business done to or from points outside the State and telephone services provided to all U.S. governmental units.1 (Ord. 2018-22, Enacted, 06/19/2018)
3-05-008-0802 RESERVED
3-05-008-0805 VALIDITY OF CHAPTER
A. If any section, subsection, sentence, clause, phrase or portion of this chapter 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 of this section. (Ord. 1593, 12-6-88; Ord. 2014-16, Renumbered, 07/15/2014. Formerly 3-05-006-0605)
3-05-008-0810 REPEAL
A. All ordinances or parts of ordinances, including but not limited to Ordinance No. 1333, which conflict with the provisions of this chapter are hereby repealed.
B. Subsection A of this section shall be inoperable in the event that the ordinance codified in this chapter is defeated by referendum. (Ord. 1491, 6-16-87; Ord. 2014-16, Renumbered, 07/15/2014. Formerly 3-05-006-0610)
This voter-approved tax was adopted in 1962, predates the 1987 Model City Tax Code, is separately imposed, and was previously codified in Section 3-01-001-0002, License Taxes.