Secs. 19-34--19-38. Reserved.

DIVISION 2. EMPLOYEE BASED OCCUPATIONAL LICENSE TAX*

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*   Editors Note: Ord. No. 10448, § 3, adopted September 5, 2007, effective January 1, 2008, amended the title of Art. I, Div. 2 to read as herein set out. Prior to inclusion of said ordinance, Div. 2 was entitled, "Occupational License Tax."

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Sec. 19-39. Application fee, annual license fee, annual renewal requirements, penalty.

   (a)   A person shall apply to the tax collector for a business license accompanied by a nonrefundable application fee of twenty-five dollars ($25.00).

   (b)   Licensees whose initial application for a business license is received by the tax collector on or after January 1, 2015, will be subject to an initial annual license fee of fifty dollars ($50.00) on a proration schedule as follows:

 

Business Start Date	Applicable License Fee
January 1--March 31	$50.00
April 1--June 30	$37.50
July 1--September 30	$25.00
October 1--December 31	$12.50

 

   (c)   The business license shall be valid only for the calendar year in which it is issued unless renewed each year by filing the renewal form and paying the renewal fee of fifty dollars ($50.00) which is due and payable on January 1 and shall be considered delinquent if not received on or before the last business day of January. Renewal form and payment for renewal must be received by the tax collector by such date to be deemed filed and paid.

   (d)   If a taxpayer fails to renew their license on or before the date provided in subsection (c), the taxpayer shall be deemed to be operating without a license after such date until the appropriate application for renewal and a renewal fee of seventy-five dollars ($75.00) has been received by the tax collector.

(Ord. No. 10448, § 2, 9-5-07, eff. 1-1-08; Ord. No. 11198, § 1, 9-9-14, eff. 1-1-15)

Sec. 19-40. Exemptions for occupations paying other taxes.

   (a)   The occupational license tax imposed under this division shall not apply to any person licensed and taxed pursuant to divisions 3, 4, and 5 of article I or articles II and III of chapter 19.

   (b)   For purposes of the exemption provided in this section, the term "other taxes" does not include regulatory fees paid pursuant to chapter 7 of this Code.

(Ord. No. 7885, § 2, 8-3-92; ; Ord. No. 8128, § 4, 9-27-93; Ord. No. 10448, § 2, 9-5-07, eff. 1-1-08)

Sec. 19-41. Occupational license tax schedule.

   (a)   The occupational license tax set out in the following schedule is established for all businesses, occupations, trades, callings, and professions engaged in within the city and shall be paid by all persons who shall practice, transact, carry on, or engage in any business, occupation, trade, calling, or profession not subject to the imposition of a business privilege tax pursuant to articles II and III of this chapter.

 

Number of Employees	Quarterly License Tax
0--10	$00.00
11--35	00.00
36--100	00.00
Over 100	00.00

 

   (b)   Taxpayers may select the appropriate method of reporting number of employees from the following options:

   (1)   Taxpayer reports same number of employees reported to the Arizona Department of Economic Security; or

   (2)   Taxpayer reports number of employees fitting the definition of "employee", as set out in this article; or

   (3)   Taxpayers utilizing part-time employees may divide total weekly employee hours by thirty (30) (assuming a 30-hour work week) or divide total annual employee hours by one thousand five hundred sixty (1,560) to determine taxable number of employees by the week or by the year.

   Editors Note: Taxpayers paying the tax on a quarterly basis would use the weekly method and taxpayers paying the tax on an annual basis would use the annual method of reporting part-time employees.

(Ord. No. 8071, § 1, 6-21-93; Ord. No. 8128, § 4, 9-27-93; Ord. No. 9316, § 1, 11-15-99; Ord. No. 9693, § 3, 4-15-02; Ord. No. 10041, § 2, 9-20-04; Ord. No. 10236, § 2, 12-20-05, eff. 6-1-06; Ord. No. 10448, §§ 3, 4, 9-5-07, eff. 1-1-08)

DIVISION 3. SWAP MEET PROPRIETORS, OUTDOOR VENDORS, AND SPECIAL EVENT OCCUPATIONAL LICENSE TAX

Sec. 19-42. Swap meet proprietors, street fair vendors, and trade show dealers.

In lieu of the occupational license tax imposed by section 19-41(a), swap meet proprietors, street fair vendors, and trade show dealers shall pay an occupational license tax as follows:

   (1)   Swap meet proprietor.

   a.   Swap meet proprietor occupational license tax is based on gross receipts.

   b.   Percentage of gross receipts of swap meet proprietor--4.75%.

   c.   Payment. Proprietor occupational license tax shall be due and payable monthly on or before the first day of the second month next succeeding the month in which the tax accrues and shall be delinquent five (5) days thereafter.

   d.   Application. A proprietor license may be issued by the city upon the prior city approval of the application of the proprietor on forms supplied by the city for such a proprietor license and upon the prior payment by the proprietor to the city of a one-time thirty- dollar ($30.00) proprietor occupational license tax application fee.

   (2)   Street fair and community special event vendor.

   a.   Except as provided in subparagraph (b) each street vendor and community special event vendor shall pay a tax of seventeen dollars and seventy-five cents ($17.75) per location per street fair event.

   b.   Every person who is currently licensed by the city under any other provision of chapter 19 is exempt from this section and shall not be classified as a street fair or community special event vendor.

   (3)   Dealers-Trade shows. Each location, each dealer--$28.00.

(Ord. No. 10448, § 4, 9-5-07, eff. 1-1-08)

   Note: Formerly, § 19-41(c). Renumbered § 19-42 by § 4 of Ord. No. 10448.