ORDINANCE NS240

AN ORDINANCE OF THE CITY OF WILLCOX, COCHISE COUNTY, ARIZONA, RELATING TO THE PRIVILEGE LICENSE TAX; AMENDING THE CITY TAX CODE BY INCREASING THE RATE OF TAXATION; PROVIDING PENALTIES FOR THE VIOLATION THEREOF; PROVIDING FOR SEVERABILITY; DESIGNATING AN EFFECTIVE DATE; AND MAKING PROVISION FOR EXISTING CONTRACTS

BE IT ORDAINED BY THE MAYOR AND COUNCIL OF THE CITY OF WILLCOX, ARIZONA;

Section 1. The tax rate in each of the following sections of the city tax code is increased from two percent (2%) to three percent (3%):

Section 3.08.405 Advertising
Section 3.08.410 Amusements, exhibitions, and similar activities.
Section 3.08.415 Construction contracting: construction contractors.
Section 3.08.416 Construction contracting: speculative builders.
Section 3.08.417 Construction contracting: owner-builders who are not speculative builders.
Section 3.08.425 Job printing.
Section 3.08.427 Manufactured buildings.
Section 3.08.430 Timbering and other extraction.
Section 3.08.435 Publishing and periodicals distribution.
Section 3.08.444 Hotels.
Section 3.08.445 Rental, leasing, and licensing for use of real property.
Section 3.08.450 Rental, leasing, and licensing for use of tangible personal property.
Section 3.08.455 Restaurants and Bars.
Section 3.08.460 Retail Sales.
Section 3.08.470 Telecommunications services.
Section 3.08.475 Transporting for hire.
Section 3.08.480 Utility services.

Section 2. Any person found guilty of violating any provision of this amendment to the tax code shall be guilty of a petty offense. Each day that a violation continues shall be a separate offense punishable as herein above described.

Section 3. If any section, subsection, sentence, clause, phrase or portion of this ordinance 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 thereof.

Section 4. The provisions of this ordinance shall become effective on August 1, 2002.

Section 5. The tax increase imposed pursuant to this ordinance shall not apply to contracts entered into prior to the effective date of this ordinance.

PASSED AND ADOPTED by the Mayor and Council of the City of Willcox, Arizona, this 20th day of May, 2002.