ARTICLE I.
IN GENERAL
Sec. 8-01 City Tax Code—Adopted.
That certain document known as “The City Tax Code of the City of Kingman, Arizona,” three (3) copies of which are on file in the office of the city clerk of the City of Kingman, Arizona, which document was made a public record by Resolution No. 1141 of the City of Kingman, Arizona, is hereby referred to, adopted and made a part hereof as if fully set out in this section, the provisions thereof to become effective on the first day of July, 1987.
(Ord. No. 650-1, § 1, 5-18-87, made pub. rec. by Res. No. 1141, 5-18-87; Ord. No. 1909, § 2, 8-18-20)
Editor’s note: The 1988 Amendments to The City Tax Code were adopted by Ord. No. 700, adopted Apr. 4, 1988, and made a public record by Res. No. 1203, adopted Apr. 4, 1988. The 1990 Amendments were adopted by Ord. No. 822-R, adopted June 4, 1990, and made a public record by Res. No. 1438, adopted June 4, 1990. The 1996 Amendments were adopted by Ord. No. 1102, adopted Nov. 18, 1996 and made a public record by Res. No. 3113, adopted Nov. 18, 1996. The 1998 Amendments were adopted by Ord. No. 1175, on May 18, 1998 and made a public record by Res. No. 3279, adopted May 18, 1998. The 1999 Amendments were adopted by Ord. No. 1234, on Oct. 18, 1999 and made a public record by Res. No. 3473, adopted Oct. 18, 1999. The 2001 Amendments were adopted by Ord. No. 1316 on Nov. 5, 2001, and made a public record by Res. No. 3682, adopted Nov. 5, 2001. The 2002 Amendments were adopted by Ord. No. 1372, on Apr. 21, 2003, and made a public record by Res. No. 3837, adopted Apr. 21, 2003. The 2006 Amendments were adopted by Ord. No. 1543, on June 5, 2006, and made a public record by Res. No. 4304, adopted June 5, 2006. The 2007 Amendments were adopted by Ord. No. 1561, on Feb. 5, 2007, and made a public record by Res. No. 4388. The 2008 Amendments were adopted by Ord. No. 1614, on April 7, 2008, and Ord. No. 1614R, on May 19, 2008, and made a public record by Res. No. 4514, adopted April 7, 2008. The 2009 Amendments were adopted by Ord. No. 1661, on August 17, 2009, and Ord. No. 1668, on November 2, 2009, and made a public record by Res. No. 4626, adopted August 3, 2009. The 2010-11 Amendments were adopted by Ord. No. 1709, on September 20, 2011, and made a public record by Res. No. 4746, adopted September 20, 2011. The 2011 Amendments were adopted by Ord. No. 1716, adopted September 20, 2011. The 2013 Amendments were adopted by Ord. No. 1749, adopted April 19, 2013; Ord. No. 1751, adopted April 19, 2013; and Ord. No. 1751R, adopted May 7, 2013. The 2015 Amendments were adopted by Ord. No. 1793, adopted January 20, 2015. The 2016 Amendments were adopted by Ord. No. 1799R, adopted April 5, 2016. Increases to the City’s transaction privilege and use tax were adopted by Ord. No. 1830R, approved retroactively by Ord. No. 1853 to be effective as of August 15, 2017. Decreases to the City’s transaction privilege and use tax were adopted by Ord. No. 1881, adopted December 4, 2018.
Sec. 8-02 Same—Violations.
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. No. 650-1, § 2, 5-18-87; Ord. No. 1614, § 2, 4-7-08; Ord. No. 1614R, § 2, 5-19-08; Ord. No. 1668, § 2, 11-2-09; Ord. No. 1909, § 2, 8-18-20)
Cross references: General penalty, § 1-8.
Sec. 8-03 Supermajority vote required to modify tax rate.
Any modification to the City of Kingman tax code that increases the transaction privilege and use tax rate requires an affirmative vote by five (5) members of the city council.
(Ord. No. 1863, § 1, 6-5-18; Ord. No. 1909, § 2, 8-18-20)
Sec. 8-04 Supermajority vote required for rededication.
(a) Any rededication of the transaction privilege and use tax from a council specified use requires an affirmative vote by six (6) members of the city council.
(b) “Council specified use” means those transaction privilege and use tax revenues that are dedicated to a specific use by ordinance or resolution.
(Ord. No. 1867, § 1, 6-5-18; Ord. No. 1909, § 2, 8-18-20)