Chapter 4.08
CITY TAX CODE

Sections:

4.08.010    City Tax Code and Amendments 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 (1) Percent Tax–Capital Improvements

4.08.090    Violation

4.08.010 City Tax Code and Amendments 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, is referred to, adopted and made a part hereof as if fully set out in this chapter, the provisions thereof to become effective as set forth in "The 2012-2014 Amendments to the Tax Code of the City of Winslow, Arizona." (Ord. 1354 § 2, 2020: Ord. 1224 (part), 2014: Ord. 582 § 1, 1988)

4.08.030 Jet Fuel Tax Amendments Adopted by Reference

Those certain documents 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 documents were made a public record by Resolution No. 906 of the City, one (1) referred to, adopted and made a part hereof as if fully set out in this section. (Ord. 1224 (part), 2014: Ord. 628 §§ 1, 2, 1992)

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Article V of the City tax code and Regulation 9-555.1 are repealed. (Ord. 1224 (part), 2014: 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, 2016, a one (1) percent 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, with twenty-five (25) percent of this one (1) percent additional tax thereof to be provided to the Winslow Memorial Hospital (dba Little Colorado Medical Center), a nonprofit corporation, as established by resolution, or until such time as said facility be sold, transferred or conveyed or no longer necessary to pay operating expenses, including, but not limited to, indebtedness and/or future equipment acquisition. The provisions of this article and the tax imposed shall cease on and after July 15, 2021, unless reauthorized by the qualified electors of the City at an election called for this purpose. (Ord. 1263 § 2, 2016: Ord. 1224 (part), 2014: 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 twenty (20) years from July 1, 2017, a transaction privilege tax of two (2) percent 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, 2037, unless reauthorized by the qualified electors of the City at an election called for this purpose. (Ord. 1265 § 2, 2016: Ord. 1224 (part), 2014: Ord. 1180 § 2, 2012: Ord. 1034 § 2, 2007)

4.08.070 Transaction Privilege Sales Tax–Restaurants and Bars

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 a period of twenty (20) years from July 1, 2018, a transaction privilege tax of two (2) percent of the gross income from restaurants and bars.

The provisions of the tax imposed herein shall cease on or after June 30, 2038, unless reauthorized by the qualified electors of the City at an election called for this purpose. (Ord. 1306 § 2, 2018: Ord. 1224 (part), 2014: Ord. 1202 § 2, 2013: Ord. 1063 § 2, 2008)

4.08.080 One (1) Percent Tax–Capital Improvements

The one (1) percent 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, 2016, 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, 2036, unless reauthorized by the qualified electors of the City at an election called for this purpose. (Ord. 1234 § 2, 2014: Ord. 1224 (part), 2014: Ord. 1064 § 2, 2008)

4.08.090 Violation

Any person found to have violated any term of this chapter shall be guilty of a Class 1 misdemeanor for each day of the violation. (Ord. 1224 (part), 2014)