Chapter 4.08 CITY TAX CODE

Chapter 4.08
CITY TAX CODE

Sections:

4.08.010 City Tax Code Adopted by Reference

4.08.020 Amendments and Revisions Adopted by Reference

4.08.030 Jet Fuel Tax Amendments Adopted by Reference

4.08.040 Supplementary Local Audit Procedures Adopted by Reference

4.08.050 Additional Tax

4.08.060 Transaction Privilege Sales Tax–Lodging

4.08.070 Transaction Privilege Sales Tax–Restaurants and Bars

4.08.080 One Percent Tax–Capital Improvements

4.08.010 City Tax Code Adopted by Reference

That certain document known as the city tax code of the city of Winslow, Arizona, three (3) copies of which are on file in the office of the city clerk, which document was made a public record by Resolution No. 791 of the city, is referred to, adopted and made a part hereof as if fully set out in this chapter, the provisions thereof to become effective the 23rd day of February, 1988.

Any person found guilty of violating any provision of this code shall be guilty of a misdemeanor. Each day that a violation continues shall be a separate offense punishable as hereinabove described. (Ord. 582 § 1, 1988)

4.08.020 Amendments and Revisions Adopted by Reference

That certain document known as the 1995 amendments plus additional revisions to the city tax code of the city of Winslow, Arizona, three (3) copies of which are on file in the office of the city clerk, which document was made a public record by Resolution No. 1013 of the city, is referred to, adopted and made a part hereof as if fully set out in this section.

Any person found guilty of violating any provision of these amendments to the tax code shall be guilty of a class 1 misdemeanor. Each day that a violation continues shall be a separate offense punishable as hereinabove described. (Ord. 677 §§ 1, 3, 1995: Ord. 652 §§ 1, 2, 1993: Ord. 613 §§ 1, 3, 1990)

4.08.030 Jet Fuel Tax Amendments Adopted by Reference

That certain document known as jet fuel tax amendments to the city tax code of the city of Winslow, Arizona, three (3) copies of which are on file in the office of the city clerk, which document was made a public record by Resolution No. 906 of the city, is referred to, adopted and made a part hereof as if fully set out in this section.

4.08.040 Supplementary Local Audit Procedures Adopted by Reference

That certain document known as supplementary local audit procedures for the city tax code of the city of Winslow, Arizona, three (3) copies of which are on file in the office of the city clerk, which document was made a public record by Resolution No. 945 of the city, is referred to, adopted and made a part hereof as if fully set out in this section.

Article V of the city tax code and Regulation 9-555.1 are repealed.

Any person found guilty of violating any provision of these amendments to the tax code shall be guilty of a class 2 misdemeanor. Each day that a violation continues shall be a separate offense punishable as hereinabove described. (Ord. 645 §§ 1 – 3, 1993)

4.08.050 Additional Tax

In addition to the tax imposed pursuant to the provisions of this tax code, there shall also be extended, levied and collected by the duly authorized officers of the city of Winslow, for an additional period of five (5) years from July 15, 2011, a one percent (1%) transaction privilege sales tax on each of the taxable categories listed in Article IV of the tax code, with the exception of those categories in Sections 9-422, 9-432 and 9-447 and in the same manner provided in the other provisions of the tax code. The provisions of this section and the tax imposed shall cease on and after July 15, 2016, unless reauthorized by the qualified electors of the city at an election called for this purpose. (Ord. 1152 § 1, 2011: Ord. 998 § 2, 2006: Ord. 858, 2001; Ord. 699, 1996: Ord. 683, 1995) (Manual, Amended, 06/15/2001)

4.08.060 Transaction Privilege Sales Tax–Lodging

In addition to the tax imposed pursuant to the provisions of this tax code, there shall also be extended, levied and collected by the duly authorized officers of the city of Winslow for an additional period of five years from July 1, 2007, a transaction privilege tax of two percent (2%) of the gross income from rentals on lodging and lodging space of transients of thirty (30) days or less.

The provisions of the tax imposed herein shall cease on and after June 30, 2012, unless reauthorized by the qualified electors of the city at an election called for this purpose. (Ord. 1034 § 2, 2007)

4.08.070 Transaction Privilege Sales Tax–Restaurants and Bars

The provisions of the tax imposed herein shall cease on or after June 30, 2013, unless reauthorized by the qualified electors of the city at an election called for this purpose. (Ord. 1063 § 2, 2008)

4.08.080 One Percent Tax–Capital Improvements

The one percent (1%) transaction privilege tax approved by the qualified electors of the city on October 2, 1995, shall be levied and collected by the duly authorized officers of the city of Winslow, for a period of twenty (20) years from January 1, 1996, on the gross income from the business of every person or company engaging or continuing within the city as set forth herein on each of the taxable categories listed in Article IV of the city tax code, with the exception of those categories in the other provisions of the tax code. The collection thereof shall be used to pay the costs of capital improvements for the city.

The provisions of the tax imposed herein shall cease on or after January 1, 2016, unless reauthorized by the qualified electors of the city at an election called for this purpose. (Ord. 1064 § 2, 2008)