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(a) A Moratorium period of "X" years means that consecutive passage of time commencing upon the date when real property first qualifies for the provisions of this section and ending at midnight (12:00 p.m.) of that same month and day "X" years thereafter.
(b) Gross income derived from construction contracting upon real property not owned by a governmental entity shall be exempt from the taxes imposed by sections 19-415 through 19-418 for a moratorium period of three (3) years from the date upon which such real property shall have been annexed to and become a part of the city provided the real property is annexed prior to July 2, 2001. Gross income derived from construction contracting upon real property annexed into the city pursuant to an annexation agreement with the city prior to October 24, 1988, shall be exempt from the taxes imposed by sections 19-415 through 19-418 for a moratorium period of seven (7) years from the date upon which such real property shall have been annexed to and become a part of the city.
(c) Gross income derived from the following activities shall be exempt from the taxes imposed by this article for a moratorium period of twenty (20) years, when such activities occur upon real property which, pursuant to state law, possesses appurtenant water rights which are based upon a history of agricultural irrigation, and such rights have been contractually or otherwise irrevocably committed to be surrendered, assigned or transferred to the city prior to the expiration of the moratorium period.
(2) Rental, leasing or licensing for use of real property for any purpose other than for lodging or lodging space as provided by section 19-445.
(d) The provisions of this section shall be irrevocably vested in any real property that qualifies under this section after the adoption of this section as part of the City Code, or upon the adoption of any substantially similar ordinance previously adopted, whichever occurs earlier.
(Ord. No. 6674, § 3, 3-23-87; Ord. No. 7082, § 1, 12-12-88; Ord. No. 9579, § 1, 7-2-01)
Notwithstanding provisions contained elsewhere in this article, gross income derived from the following transactions and activities that would be considered taxable, occurring elsewhere in the city, shall be deemed exempt from the taxes imposed by this article when the transaction or activity occurs on Davis Monthan Air Force Base:
(1) Construction contracting on the base.
(2) Providing telecommunication or utility service to customers on the base.
(3) Retail sales and restaurant activity at locations on the base.
(4) Storage or use of tangible personal property by persons residing on the base.*
(Ord. No. 6674, § 3, 3-23-87; Ord. No. 7446, § 2.3, 7-2-90; Ord. No. 10040, § 1, 9-20-04)
*Note-- Section 5 of Ord. No. 10040 states that § 19-290(4) is effective retroactively to July 1, 2003.
DIVISION 3.
LICENSING AND RECORDKEEPING
LICENSING AND RECORDKEEPING
(a) The following persons shall make application to the tax collector for a transaction privilege and use tax license and no person shall engage or continue in business or engage in such activities until he shall have such a license:
(1) Every person engaging or continuing in business activities within the city upon which a transaction privilege tax is imposed by this chapter.
(2) Every person engaging or continuing in business within the city and storing or using tangible personal property in this municipality upon which a use tax is imposed by this chapter.
(3) (Reserved).
(b) For the purpose of determining whether a transaction privilege and use tax license is required, a person shall be deemed to be "engaging or continuing in business" within the city if:
(1) Engaging in any activity as a principal or broker, the gross receipts of which may be subject to transaction privilege tax under Article IV of this chapter, or
(2) Maintaining within the city directly or, if a corporation, by a subsidiary, an office, distribution house, sales house, warehouse or other place of business; maintaining within the city directly or, if a corporation, by a subsidiary, any real or tangible personal property; or having any agent or other representative operating within the city under the authority of such person or, if a corporation, by a subsidiary, irrespective of whether such place of business, property, or agent or other representative is located here permanently or temporarily, or
(3) Soliciting sales, orders, contracts, leases, and other similar forms of business relationships, within the city from customers, consumers, or users located within the city, by means of salesmen, solicitors, agents, representatives, brokers, and other similar agents or by means of catalogs or other advertising, whether such orders are received or accepted within or without this city.
(4) A person shall also be deemed to be "engaging or continuing in business" if engaging in any activity subject to use tax under Article VI of this chapter for business purposes. Individuals who acquire items subject to use tax for their own personal use or their family's personal use are not required to obtain a license.
(5) (Reserved).
(6) (Reserved).
(c) A person engaging in more than one activity subject to transaction privilege tax at any one business location is not required to obtain a separate license for each activity, provided that, at the time such person makes application for a license, he or she shall list on such application each category of activity in which he or she is engaged.
(d) The licensee shall inform the tax collector of any changes in his business activities, location, or mailing address within thirty (30) days.
(e) Limitation. The issuance of a transaction privilege and use tax license by the tax collector shall in no way be construed as permission to operate a business activity in violation of any other law or regulation to which such activity may be subject.
(f) Casual activity. For the purposes of this chapter, individuals engaging in a "casual activity or sale" are not subject to the license requirements imposed under this article provided that they are only engaged in private sales activities, such as the sale of a personal automobile or garage sale, on no more than three (3) separate occasions during any calendar year.
(Ord. No. 6674, § 3, 3-23-87; Ord. No. 8440, § 7, 1-23-95; Ord. No. 9840, § 2, 5-5-03; Ord. No. 10448, § 7, 9-5-07, eff. 1-1-08; Ord. No. 11219, § 1, 12-9-14, eff. 1-1-15)
(a) Partnerships. Application for a transaction privilege and use tax license for a partnership engaging or continuing in business shall provide, as a minimum, the names and addresses of all general partners. Licenses issued to persons engaging in business as partners, limited or general, shall be in the name of the partnership.
(b) Limited liability companies. Application for a transaction privilege and use tax license for a limited liability company (LLC) engaging or continuing in business shall provide, as a minimum, the names and addresses of all members and the manager. Licenses issued to persons engaging in business as limited liability companies shall be in the name of the LLC.
(c) Corporations. Application for a transaction privilege and use tax license for a corporation engaging or continuing in business shall provide, as a minimum, the names and addresses of both the chief executive officer and chief financial officer of the corporation. Licenses issued to persons engaging in business as corporations shall be in the name of the corporation.
(d) Multiple locations or multiple business names. A person engaging or continuing in one (1) or more businesses at two (2) or more locations or under two (2) or more business names shall procure a license for each such location or business name. A "location" is a place of a separate business establishment.
(e) Real property rental, leasing, and licensing for use. In all cases the transaction privilege and use tax license shall be issued only to the owner of the real property regardless of the owner engaging a property manager or other broker to oversee the owner's business activity including filing tax returns on behalf of the owner. Each rental property that can be independently sold or transferred is deemed to be a separate business establishment. Each platted parcel of real property subject to the tax imposed by this chapter is deemed to be a separate business establishment and requires a separate license, regardless of the number of rental units located on that platted parcel. If one (1) structure is located on multiple parcels in a manner such that ownership of an individual parcel cannot be sold or transferred without requiring alteration to divide the structure, one (1) license shall be required for all affected parcels.
(Ord. No. 6674, § 3, 3-23-87; Ord. No. 6938, § 6, 4-25-88; Ord. No. 7446, § 2.2, 7-2-90; Ord. No. 10448, § 8, 9-5-07, eff. 1-1-08; Ord. No. 11198, § 2, 9-9-14, eff. 1-1-15; Ord. No. 11219, § 1, 12-9-14, eff. 1-1-15)
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