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Application fees are based on full cost recovery. Application processing costs shall be reviewed in conjunction with the city's biennial budget process to ensure that cost recovery is being achieved. Applications for liquor licenses for establishments located within the city limits, whether original or transfer, shall be made in accordance with the following procedure:
(1) Application shall first be made with the State of Arizona Department of Liquor Licenses and Control in such form and manner as required by the director.
(2) A copy of the state application will be sent to the city clerk by the State of Arizona Department of Liquor Licenses and Control.
(3) An application for a special event license, an extension of premises, wine festival or fair, or a craft distillery festival or fair shall be filed with the city clerk forty-five (45) days before the date of its proposed use in order to be considered timely. Applications filed between twenty-two (22) and forty-four (44) days prior to the date of proposed use shall incur additional late processing fees conforming to the schedule under subsection (4) below. No application for a special event license, extension of premises, wine or craft distillery festival or fair shall be accepted within twenty-one (21) days before its proposed use, except that the city clerk or the clerk's designee may grant a one-time only waiver to an organization or applicant after consultation with the ward office where the use will occur.
(4) Upon receipt of a copy of the state application by the city for a license, the applicant shall pay a nonrefundable application fee to the city conforming to the following schedule:
License Type | Applicable Fee |
Regular | |
Original License | $1,636.00 |
Location Transfer | $1,636.00 |
Person Transfer | $1,636.00 |
Person/Location Transfer | $1,636.00 |
Continuation of Restaurant License | $1,636.00 |
Agent Change – Acquisition of Control – Restructure | $463.00 |
Special Event | |
0--500 Attendees | $125.00 |
501--2,500 Attendees | $240.00 |
2,501--5,000 Attendees | $297.00 |
Over 5,000 Attendees | $480.00 |
Late Processing Fee (Day 30 to Day 44) | $75.00 |
Late Processing Fee (Day 22 to Day 29) | $125.00 |
Wine Festival/Wine Fair/Craft Distillery Festival/Craft Distillery Fair | |
License | $50.00 per day |
Late Processing Fee (Day 30 to Day 44) | $75.00 |
Late Processing Fee (Day 22 to Day 29) | $125.00 |
Temporary Extension of Premises | |
Initial Application
| $25.00 per 100 square feet, up to a maximum of $526.00
|
Subsequent applications for the same type extension of premises as the initial, made within 12 months of the initial application | $15.00 per 100 square feet, up to a maximum of $526.00
|
Fire Inspection Fees per application | $82.50 for the initial inspection and 1 re-inspection. Additional inspections will be charged $82.50 per inspection |
Late Processing Fee (Day 30 to Day 44) | $75.00 |
Late Processing Fee (Day 22 to Day 29) | $125.00
|
Permanent Extension of Premises | |
Initial Application | $60.00 per 100 square feet, up to a maximum of $1,344.00 |
Subsequent applications for the same type extension of premises as the initial, made within 12 months of the initial application | $35.00 per 100 square feet, up to a maximum of $1,344.00 |
Fire Inspection Fees per application | $82.50 for the initial inspection and 1 re-inspection. Additional inspections will be charged $82.50 per inspection |
(Ord. No. 7885, § 2, 8-3-92; Ord. No. 9839, §§ 1 – 3, 5-5-03; Ord. No. 10402, § 1, 5-15-07; Ord. No. 10554, § 1, 6-25-08, eff. 8-1-08; Ord. No. 10836, § 1, eff. 9-8-10; Ord. No. 10919, § 1, 8-9-11; Ord. No. 11022, § 1, 9-19-12, eff. 11-1-12; Ord. No. 11399, § 1, 9-20-16; Ord. No. 11492, § 1, 9-19-17, eff. 10-1-17)
(a) Before being granted a distributor's license, each applicant therefor shall pay an annual license tax which is hereby imposed in the amount of one hundred fifty dollars ($150.00) for licenses issued prior to April 1; one hundred twelve dollars and fifty cents ($112.50) for licenses issued after March 31 and prior to July 1; seventy-five dollars ($75.00) for licenses issued after June 30 and prior to October 1; and thirty-seven dollars and fifty cents ($37.50) for licenses issued after September 30 of each calendar year. All distributors' licenses will expire on December 31 of each calendar year. In addition, there shall be paid an annual tax of six dollars ($6.00) per machine operating or operated in the city, listed in the application. For each machine placed in operation by a new licensee and for each additional machine placed in operation by existing licensees on and after July 1 of each calendar year, the six dollars ($6.00) tax shall be reduced to three dollars ($3.00) for the calendar year remainder.
(b) Each owner-operator shall pay a six dollar ($6.00) annual registration tax for each machine placed in operation prior to July 1 of each year and a three dollar ($3.00) proportional registration tax for each machine placed in operation on or after that date. All machine registrations shall expire on December 31 of each year and must be renewed annually.
(Ord. No. 7885, § 2, 8-3-92)
DIVISION 5.
TAX ON HOTELS RENTING TO TRANSIENTS*
TAX ON HOTELS RENTING TO TRANSIENTS*
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* Note: Formerly, Art. I, Div. 4. Renumbered Art. I, Div. 5 by § 10 of Ord. No. 10448.
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(a) Six (6) percent tax. Every person who operates or causes to be operated a hotel or recreation vehicle park within the city is subject to and shall pay an occupational license tax in an amount equal to six (6) percent of the rent charged by the operator to a transient. The transient rental occupational license tax imposed on the class of lodging house and recreation vehicle park operators serving transients as defined in section 19-1 is not on the privilege of doing business within the city, but is a license tax on the transient rental occupation. The tax, when due, constitutes a debt owed by the operator to the city which is extinguished only by payment thereof to the city. If the rent is charged by the operator to the transient in installments, the tax thereon shall be due as provided herein for the calendar month in which the installment was charged. Upon the transient’s ceasing to occupy space in the hotel, the tax on any uncharged rent shall be due for that calendar month.
(b) Variable dollar amount surtax. In addition to the measure of tax established in subsection (a), there is imposed upon every person who operates or causes to be operated a hotel within the city an additional amount of tax at the rate of four dollars ($4.00) and, effective August 1, 2018, upon every person who operates or causes to be operated a recreational vehicle park within the city an additional amount of tax at the rate of zero dollars ($0.00) for each twenty-four (24) hour period or fraction thereof that each occupancy is rented. The amount of such additional tax shall be separately identified in the reports required by the rules and regulations for administration of the transient rental tax to be made by the taxpayer to the city and on the books and records of the taxpayer. The administrative rules and regulations aforementioned shall apply to this additional tax unless in conflict with this paragraph (b).
(c) Exclusions. The occupational license tax imposed by subsections (a) and (b) shall not apply to:
(1) Income derived from incarcerating or detaining prisoners who are under the jurisdiction of the United States, Arizona, or any other state or a political subdivision of this state or of any other state in a privately operated prison, jail, or detention facility;
(2) Gross proceeds of sales or gross income that is properly included in another business activity under chapter 19, article II and that is taxable to the person engaged in that business activity, but the gross proceeds of sales or gross income to be deducted shall not exceed the consideration paid to the person conducting the activity;
(3) Gross proceeds of sales or gross income from transactions or activities that are not limited to transients and that would not be taxable if engaged in by a person not subject to tax under this division;
(5) Gross proceeds of sales or gross income from commissions received from a person providing services or property to the customers of the hotel; however, such commissions may be subject to tax under sections 19-445 or 19-450 as rental, leasing, or licensing for use of real or tangible personal property; or
(6) Income from providing telephone, fax, or internet services to customers at an additional charge that is separately stated to the customer and is separately maintained in the hotel's books and records; however, such gross proceeds of sales or gross income may be subject to tax under section 19-470 as telecommunication services.
(Ord. No. 7885, § 2, 8-3-92; Ord. No. 9838, § 1, 5-5-03; Ord. No. 10360, § 3, 12-19-06, eff. 1-1-07; Ord. No. 10685, § 4, 6-16-09, eff. 7-1-09; Ord. No. 11369, § 1, 6-7-16, eff. 7-1-16; Ord. No. 11472, § 1, 6-20-17, eff. 9-1-17; Ord. No. 11550, § 1, 5-22-18, eff. 8-1-18)
Within thirty (30) days after commencing business, each hotel within the city renting occupancy to transients shall be registered with the director of finance in the name of the operator. A transient rental tax license will be issued and will be at all times posted in a conspicuous place on the premises. The first of these licenses will be automatically issued to those hotels currently holding a city business privilege license, but this provision in no way relieves the operator of the responsibility of registering such hotel and obtaining a license after the effective date of the section. Thereafter, such license will be issued with the city business privilege license. The license shall, among other things, state the following:
(1) Name of the operator;
(2) Address of the hotel;
(3) The date upon which the license was issued.
(Ord. No. 7885, § 2, 8-3-92; Ord. No. 8128, § 6, 9-27-93)
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