[1]
Prior legislation: Ords. 1996-03, 1996-17, 1997-03, 1998-07, 1999-11, 2000-07, 2001-12, 2003-04, 2005-01, 2005-02, 2006-11, 2006-16, 2007-09, 2008-04, 2009-24, 2011-055 and prior code §§ 8-1 through 8-597.
That certain document known as "Model Cities Tax Code," maintained by the Arizona Department of Revenue pursuant to ARS 42-6053 and currently available at https://modelcitytaxcode.az.gov, as amended from time to time, is hereby referred to, adopted and made a part of this town code as if fully set out in this title.
(Ord. 2020-150 § 1)
The Model Cities Tax Code is amended as provided in Appendix I to the Model Cities Tax Code, titled Appendix I – Modifications to Model City Code for Cities/Towns in State Collection System, as amended from time to time.
(Ord. 2020-150 § 1)
The Model Cities Tax Code is amended as provided in Appendix II to the Model Cities Tax Code, titled Appendix II – Model Options, by adopting the following Model Options, as amended from time to time:
A. 
Option No. 3, do not exempt job printing for publishers, amending Article IV, Section 425(b)(4).
B. 
Option No. 7, do not exempt gross income from coin-operated washing, drying, car wash, and dry-cleaning machines from the tax on rental of tangible personal property, amending Article IV, Section 450(c)(8).
C. 
Option No. 10, do not exempt livestock, feed and agricultural chemicals purchased by ranchers, farmers, etc., amending Article IV, Sections 465 and 660.
D. 
Option No. 11, do not allow tax credit against telecommunications tax for franchise and license fees paid the city, amending Article IV, Section 470(d) and Regulation 350.2(e)(3)(B).
E. 
Option No. 12, do not tax motor vehicle transportation for hire, amending Article IV, Section 475 and Regulation 350.2(e)(8).
(Ord. 2020-150 § 1; Ord. 2023-170 § 2)
The Model Cities Tax Code is amended as provided in Appendix III to the Model Cities Tax Code, titled Local Options, by adopting the following Local Options, as amended from time to time:
A. 
Local Option No. G, exempt local advertising, amending Article IV, Section 405(b).
B. 
Local Option No. AA, exempt employee meals from tax, amending Article IV, Section 465(x).
C. 
Local Option No. GG, tax municipal utility services to out-of-city customers where such service is not subject to an equivalent excise tax, amending Article IV, Section 480(a)(2).
D. 
Local Option No. Z, exempt sales/purchases of college textbooks, amending Article IV, Section 660(w).
E. 
Local Option No. HH, exempt from use tax certain charitable donations, amending Article IV, Section 660(y).
F. 
Local Option No. PP, exempt sales of electricity or natural gas to manufacturing or smelting operations or a business that operates an international operations center in this state and that is certified by the Arizona Commerce Authority pursuant to ARS 41-1520, amending Article IV, Section 480(k).
(Ord. 2020-150 § 1; Ord. 2023-170 § 3)
The Model Cities Tax Code is amended as provided in Appendix IV to the Model Cities Tax Code, titled Modifications to the Model City Tax Code for Cities and Towns in State Collection System Performing Supplementary Local Audits, as amended from time to time.
(Ord. 2020-150 § 1)
Region/City Code:
SA
County Code:
PMA
Tax Classification
Model City Tax Code Provision
Applicable Model Options
Applicable Local Options
Business Code
Tax Rate %
Advertising
IV-405
G
N/A
Amusements
IV-410
012
2.00
Contracting – Prime
IV-415
015
4.00
MRRA Amount
IV-415.1
315
2.00
Contracting – Speculative Builders
IV-416
016
4.00
Contracting – Owner Builder
IV-417
037
4.00
Job Printing
IV-425
3
010
2.00
Manufactured Buildings
IV-427
027
2.00
Timbering and Other Extraction
IV-430
020
2.00
Severance – Metal Mining
IV-432
019
0.10
Publication
IV-435
009
2.00
Hotels
IV-444
044
2.00
Hotel/Motel (Additional Tax)
IV-447
144
2.00
Rental, Leasing and Licensing for Use of TPP
IV-450
7
214
2.00
Residential Rental, Leasing and Licensing for Use
IV-445
045
2.00
Commercial Rental, Leasing and Licensing for Use
IV-445
213
2.00
Restaurants and Bars
IV-455
011
2.00
Retail Sales – Food for Home Consumption
IV-462
N/A
Retail
IV-465
10
Z, AA
017
2.00
Communications
IV-470
11
005
2.00
Transporting
IV-475
12
006
2.00
Utilities
IV-480
GG, PP
004
4.00
Use Tax Purchases
VI-610
Z, AA, HH, PP
029
2.00
Use Tax From Inventory
VI-610
Z, AA, HH, PP
030
2.00
(Ord. 2020-150 § 1; Ord. 2023-170 § 4)