Title
ADOPT AN ORDINANCE AMENDING THE MODEL CITY PRIVILEGE (SALES) TAX CODE, CHAPTER 21.1, ARTICLE III - LICENSING AND RECORDKEEPING AND DELETING CERTAIN PROVISIONS IN ARTICLE VII (ORDINANCE) (PUBLIC HEARING REQUIRED)
Staff Contact: Tom Duensing, Director, Finance and Technology
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Purpose and Recommended Action
Recommendation
This is a request for City Council to conduct a public hearing, waive reading beyond the title and adopt an ordinance amending Chapter 21.1 (Model City Privilege (Sales) Tax Code) by deleting Article VII - Regulations-Privilege and Excise Taxes, Regulations 21.1-300.1, 21.1-300.2, 21.1-310.1, 21.1-350.1, 21.1-350.2, 21.1-350.3, 21.1-360.1, and 21.1-360.2 and by deleting in its entirety Article III - Licensing and Recordkeeping, Sections 21.1-300 through 21.1-370 and adopting the "2014 Amendments to Chapter 21.1 (Model City Privilege (Sales) Tax Code), Article III - Licensing and Recordkeeping, Sec. 21.1-300 thru 21.1-380" as adopted by the Arizona Municipal Tax Code Commission with an effective date of January 20, 2015 and applied retroactively from and after January 1, 2015.
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Background
Following each legislative session, the League of Arizona Cities and Towns puts together a package of changes to the Model City Privilege (Sales) Tax Code that are forwarded to and approved by the Arizona Municipal Tax Code Commission. Any approved changes must be adopted by municipalities in order to maintain consistency and uniformity among all cities. It is important to note that cities start practicing the state laws as soon as they are passed by the legislature and become effective.
The current changes are being implemented in preparation for the transition of the administration of Transaction Privilege (Sales) Tax collection from the City to the Arizona Department of Revenue. One area with significant impact on the Model City Tax Code is a variety of changes the legislation made to Arizona Revised Statute (A.R.S.) 42-5005 reg...
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