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(a) Tax Rate. The tax rate shall be levied upon the gross income from the business activity upon every person engaging or continuing in the business of providing telecommunication services to consumers within this city as follows:
(1) (i) A tax rate at an amount equal to four and one half (4.5) percent upon the gross income of providing telecommunication services.
(ii) Gross income from providing telecommunication services under this subsection includes all telecommunication services provided under Titles II and VI of the Federal Communications Act of 1934, as amended, (47 U.S.C. 201 et. seq.), but excludes resellers of solely interstate services.
(2) (i) A tax rate at an amount equal to an additional one and one-half (1 1/2) percent upon the gross income of providing telecommunication services by any provider who uses any city rights-of- way.
(ii) Gross income from providing telecommunication services under this subsection includes all telecommunication services provided under Titles II and VI of the Federal Communications Act of 1934, as amended, (47 U.S.C. 201 et. seq.), but excludes:
(1) Resellers of solely interstate services;
(2) Resellers who do not separately bill customers for local exchange service; and
(3) Providers of services provided principally by means of wireless transmitter/receiver cell sites located within the rights-of-way together with not more than one thousand (1,000) feet of facility installation per cell site in rights-of-way, provided the wireless provider has independent authorization from the city/town to occupy city/town rights-of-way with such facilities.
(iii) All franchise or license payments made by a person to the city shall be credited toward the payment of the public utility tax levied in this article III. All right-of-way permit payments made by a person to the city shall be credited towards the payment of the public utility tax levied in this subsection (a)(2)(i).
(b) Resale of Telecommunication Services. Gross income from sales of telecommunication services to another provider of telecommunications services for the purpose of providing the purchaser's customers with such service shall be exempt from the tax imposed by this section; provided such purchaser is properly licensed by the city to engage in such business under this article.
(c) Reserved.
(Ord. No. 6926, § 1.B, 4-18-88; Ord. No. 8998, § 2, 12-8-97; Ord. No. 9870, § 2, 6-30-03; Ord. No. 10685, § 1, 6-16-09, eff. 7-1-09; Ord. No. 11369, § 2, 6-7-16, eff. 7-1-16)
(a) Tax rate. The tax rate shall be an amount equal to four and one half (4.5) percent of the gross income from the business activity upon every person engaging or continuing in the business of providing utility services to consumers or ratepayers who reside within the city.
(b) Resale of Utility Services. Sales of utility services to another provider of the same utility services for the purpose of providing such utility services either to another properly licensed utility provider or directly to such purchaser's customers or ratepayers shall be exempt and deductible from the gross income subject to the tax imposed by this section, provided the purchaser is properly licensed by all applicable taxing jurisdictions to engage or continue in the business of providing utility services, and further provided that the seller maintains proper documentation, in a manner similar to that for sales for resale, of such transactions.
(c) Exemptions. The tax imposed by this section shall not apply to sales of utility services to any nonprofit primary health care facility, except when sold for use in activities resulting in gross income from unrelated business income as that term is defined in 26 U.S.C. section 512. For purposes of this section, "primary health care facility" means any hospital or any licensed nursing care institution, licensed pursuant to A.R.S. chapter 4, title 36, or any licensed kidney dialysis center.
(Ord. No. 6926, § 1.B, 4-18-88; Ord. No. 9870, § 3, 6-30-03; Ord. No. 10685, § 2, 6-16-09, eff. 7-1-09; Ord. No. 11369, § 3, 6-7-16, eff. 7-1-16)
DIVISION 5.
ADMINISTRATION
ADMINISTRATION
The administration of this article shall be governed by and in accordance with the provisions of division 5, and the regulations following division 5, in article II of this chapter, except those provisions which are unrelated to any provision in this article III.
(Ord. No. 6926, § 1.B, 4-18-88)
(a) It is unlawful for any person to knowingly or willfully:
(1) Fail or refuse to make any return required by this article.
(2) Fail to remit as and when due the full amount of any tax or additional tax or penalty and interest thereon.
(3) Make or cause to be made a false or fraudulent return.
(4) Make or cause to be made a false or fraudulent statement in a return, in written support of a return, or to demonstrate or support entitlement to a deduction, exclusion or credit, or to entitle the person to an allocation or apportionment or receipts subject to tax.
(5) Fail or refuse to permit any lawful examination of any book, account, record or other memorandum by the tax collector.
(6) Fail or refuse to remit any tax collected by such person from his customer to the tax collector before the delinquency date next following such collection.
(7) Advertise or hold out to the public in any manner, directly or indirectly, that any tax imposed by this article, as provided in this article, is not considered as an element in the price to the consumer.
(8) Fail or refuse to obtain a public utility license or to aid or abet another in any attempt to intentionally refuse to obtain such a license or evade the license fee.
(9) Reproduce, forge, falsify, fraudulently obtain or secure, or aid or abet another in any attempt to reproduce, forge, falsify, or fraudulently obtain or secure, an exemption from taxes imposed by this article.
(b) The violation of any provision of subsection
(a) above shall constitute a class two misdemeanor.
(c) In addition to the foregoing penalties, any person who shall knowingly swear to or verify any false or fraudulent statement, with the intent aforesaid, shall be guilty of the offense of perjury and on conviction thereof shall be punished in the manner provided by law.
(Ord. No. 6926, § 1.B, 4-18-88)
(a) Liens.
(1) Any tax, penalty or interest imposed under this article which has become final, as provided in this article, shall become a lien when the city perfects a notice and claim of lien setting forth the name of the taxpayer, the amount of the tax, penalty and interest, the period or periods for which due, the date of accrual thereof, and stating that the city claims a lien therefor.
(2) The notice of claim of lien shall be signed by the tax collector under his official seal of the city, and, with respect to real property, shall be recorded in the office of the county recorder of any county in which the taxpayer owns real property, and, with respect to personal property, shall be filed in the office of the secretary of state. After the notice and claim of lien is recorded or filed, the taxes, penalties and interest in the amounts specified therein shall be a lien on all real property of the taxpayer located in such county where recorded, and all tangible personal property of the taxpayer within the state, superior to all other liens and assessments recorded or filed subsequent to the recording or filing of the notice and claim of lien.
(3) Every tax imposed by this article, and all increases, interest and penalties thereof, shall become from the time the same is due and payable a personal debt from the person liable to the city, but shall be payable to and recoverable by the tax collector and which may be collected in the manner set forth in subsection (b) below.
(4) Any lien perfected pursuant to this section shall, upon payment of the taxes, penalties and interest affected thereby, be released by the tax collector in the same manner as mortgages and judgments are released. The tax collector may, at his sole discretion, release a lien in part, that is, against only specified property, for partial payment of moneys due the city.
(b) Actions To Recover Tax. An action may be brought by the city attorney or other legal advisory to the city designated by the city council, at the request of the tax collector, in the name of the city, to recover the amount of any taxes, penalties and interest due under this article; provided that:
(1) No action or proceeding may be taken or commenced to collect any taxes levied by this article until the amount thereof has been established by assessment, correction or reassessment; and
(2) Such collection effort is made or the proceedings begun:
a. Within six (6) years after the assessment of the tax; or
b. Prior to the expiration of any period of collection agreed upon in writing by the tax collector and the taxpayer before the expiration of such six-year period, or any extensions thereof; or
c. At any time for the collection of tax arising by reason of a tax lien perfected, recorded or possessed by the city under this section.
(Ord. No. 6926, § 1.B, 4-18-88)
ARTICLE IV.
RESERVED*
RESERVED*
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*Editor's note – Article IV, §§ 19-1200 – 19-1255, relating to the Access to Care Program, derived from Ord. No. 11104, § 1, adopted August 6, 2013, was repealed by Ord. No. 11219, § 5, adopted December 9, 2014.
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