(A) 1988 Amendments.
(1) That certain document known as "The 1988 Amendments to the City Tax Code of the City of Yuma, Arizona," three copies of which are on file in the office of the City Clerk of the City of Yuma, Arizona, which document was made a public record by Resolution No. 2542 of the city, is hereby referred to, adopted and made a part hereof as if fully set out in this section.
(2) With the exception of Section 3 of the 1988 amendments, the provisions of this section are effective retroactively to October 16, 1987.
(Ord. 2400, passed 4-20-88)
(B) 1990 Amendments. That certain document known as "The 1990 Amendments to the City Tax Code of the City of Yuma, Arizona," three copies of which are on file in the office of the City Clerk of the City of Yuma, Arizona, which document was made a public record by Resolution No. 2631 of the city, is hereby referred to, adopted and made a part hereof as if fully set out in this section.
(Ord. No. 2498, passed 8-1-90)
(C) 1995 Amendments.
(1) That certain document known as "The 1995 Amendments to the City Tax Code of the City of Yuma, Arizona," three copies of which are on file in the office of the City Clerk of the City of Yuma, Arizona, which document was made a public record by Resolution No. 2815 of the city, is hereby referred to, adopted and made a part hereof as if fully set out in this section.
(2) The provisions of this section and the public record adopted herein are effective from and after January 31, 1995, with the exception of the deletion of the definition of manufacturing in Section 1, Section 2, Section 14, subsection (u) of Section 15, Section 17, Section 18 and Section 26 which shall be effective from and after June 30, 1995.
(Ord. 2683, passed 12-21-94)
(D) 1996 Amendments.
(1) That certain document known as "The 1996 Amendments to the City Tax Code of the City of Yuma, Arizona," three copies of which are on file in the office of the City Clerk of the City of Yuma, Arizona, which document was made a public record by Resolution No. R96-51 of the city, is hereby referred to, adopted and made a part hereof as if fully set out in this section.
(2) The provisions of this section and the public record adopted herein are effective from and after December 31, 1996.
(Ord. O96-105, passed 11-20-96)
(E) 1998 Amendments.
(1) That certain document known as "The 1998 Amendments to the Tax Code of the City of Yuma, Arizona," three copies of which are on file in the office of the City Clerk of the City of Yuma, Arizona, which document was made a public record by Resolution No. R98-26 of the city, is hereby adopted by reference and made a part hereof as if fully set out in this section.
(2) With the exception of the following subsection, the provisions of this section and the public record adopted herein are effective from and after July 1, 1998.
(3) The following provisions of the public record adopted herein are retroactive to April 1, 1987:
(a) The definition of "Construction Contractor" as amended and the definition of "remediation" as added in Section 1. Section 29-100. General Definitions.
(b) Subsection (a), paragraph (16) on "Cleanrooms" as added to Section 2. Section 29-110. Definitions: Income-producing capital equipment.
(c) Section 9. Subsection (aa) of Section 29-465. Retail Sales: exemptions.
(d) Section 11. Regulation 29-100.5 Remediation Contracting.
(Ord. O98-48, passed 6-3-98)
(F) Two Level Tax Structure Amendment.
(1) That the Yuma City Tax Code be amended at § 29-460 by adding subparagraph d., to read as follows:
d. Notwithstanding the provisions of subsection (a) above, when the gross income from the sale of a single item of tangible personal property exceeds $35,000, the 1.7% tax rate shall apply to the first $35,000. Above $35,000, the measure of tax shall be at a rate of zero.
(2) The provisions of this section are effective from and after July 1, 2015.
(3) Any person found guilty of violating any provision of these amendments to the tax code shall be guilty of a class one misdemeanor and shall be punishable by a fine not to exceed $1,000 or by imprisonment for not more than five days or by both such fine and imprisonment. Each day that a violation continues shall be a separate offense punishable as herein above described.
(4) This section is repealed from and after June 30, 2021.
(Ord. O99-22, passed 4-7-99; Ord. O2002-31, passed 6-5-02; Ord. O2005- 39, passed 6-1-05; Ord. O2005-55, passed 7-20-05; Ord. O2008-29, passed 7-16-08; Ord. O2015-02, passed 2-4-15; Ord.O2015-029, passed 5-20-15; Ord. O2018-035, passed 8-1-18)
(G) 1999 Amendments.
(1) That certain document known as "The 1999 Amendments to the Tax Code of the City of Yuma, Arizona," three copies of which are on file in the office of the City Clerk of the City of Yuma, Arizona, is hereby referred to, adopted and made a part hereof as if fully set out in this section.
(2) Except as provided in the following subsections, the provisions of this section are effective from and after December 31, 1999.
(3) The following provisions of the public record adopted herein are retroactive to January 1, 1999:
(a) Subsection (b)(3) of Section 29-415;
(b) Subsection (c)(1)(A) of Section 29-416;
(c) Subsection (b)(1)(A) of Section 29-417.
(4) The following provisions of the public record adopted herein are retroactive to May 5, 1999:
(a) Subsection (c)(10) of Section 29-450;
(b) Subsection (kk) of Section 29-465.
(Ord. O99-88, passed 12-1-99)
(H) 2001 Amendments. That certain document known as "The 2001 Amendments to the Tax Code of the City of Yuma, Arizona," three copies of which are on file in the office of the City Clerk of the City of Yuma, Arizona, which document was made a public record by Resolution No. R2002-54 of the city, is hereby referred to, adopted and made a part hereof as if fully set out in this section.
(Ord. O2002-62, passed 11-6-02)
(I) 2002 Amendments. That certain document known as "The 2002 Amendments to the Tax Code of the City of Yuma," three copies of which are on file in the office of the City Clerk of the City of Yuma, Arizona, which document was made a public record by Resolution No. R2003-29 of the city, is hereby referred to, adopted and made a part hereof as if fully set out in this section.
(Ord. O2003-28, passed 6-18-03)
(J) 2006 Amendments. That certain document known as "The 2006 Amendments to the Tax Code of the City of Yuma," three copies of which are on file in the office of the City Clerk of the City of Yuma, Arizona, which document was made a public record by Resolution No. R2006-48 of the city, is hereby referred to, adopted and made a part hereof as if fully set out in this section.
(Ord. O2006-46, passed 7-5-06)
(K) 2007 Amendments. That certain document known as "The 2007 Amendments to the Tax Code of the City of Yuma," three copies of which are on file in the office of the City Clerk of the City of Yuma, Arizona, which document was made a public record by Resolution No. R2007-06 of the City of Yuma, Arizona, is hereby referred to, adopted and made a part hereof as if fully set out in this section.
(Ord. O2007-10, passed 2-21-07)
(L) 2008 Amendments. That certain document known as "The 2008 Amendments to the Tax Code of the City of Yuma," three copies of which are on file in the office of the City Clerk of the City of Yuma, Arizona, which document was made a public record by Resolution No. R2008-31 of the City of Yuma, Arizona, is hereby referred to, adopted and made a part hereof as if fully set out in this section.
(Ord. O2008-17, passed 6-4-08)
(M) 2009 Amendments. That certain document known as "The 2009 Amendments to the Tax Code of the City of Yuma," three copies of which are on file in the office of the City Clerk of the City of Yuma, Arizona, which document was made a public record by Resolution No. R2009-68 of the City of Yuma, Arizona, is hereby referred to, adopted and made a part hereof as if fully set out in this section.
(Ord. O2009-62, passed 10-21-09)
(N) 2010-2011 Amendments. That certain document known as "The 2010-2011 Amendments to the Tax Code of the City of Yuma," three copies of which are on file in the office of the City Clerk of the City of Yuma, Arizona, which document was made a public record by Resolution No. R2011-28 of the City of Yuma, Arizona, is hereby referred to, adopted and made a part hereof as if fully set out in this section.
(Ord. O2011-35, passed 10-19-11)
(O) 2013 Amendments. That certain document known as "The 2013 Amendments to the Tax Code of the City of Yuma," three copies of which are on file in the office of the City Clerk of the City of Yuma, Arizona, and declared a public record by Resolution No. R2015-01, is hereby adopted by this reference and made a part hereof as if fully set out in this section.
(1) Section 37-485 shall be amended to read:
“Sec. 37-485. Wastewater Removal Services
(a) The tax rate shall be an amount equal to 1.7 percent (1.7%) of the gross income from the business activity upon every person engaging or continuing in the business of providing wastewater removal services by means of sewer lines or similar pipelines to:
(1) Consumers or ratepayers who reside within the city.
(2) Consumers or ratepayers of this city, whether within the city or without, to the extent that this city provides such persons wastewater removal services, excluding consumers or ratepayers who are residents of another city or town which levies an equivalent excise tax upon this City for providing such wastewater removal services to such persons.
(b) The tax imposed by this section shall not apply to gross income relating to the providing of wastewater removal services from a qualifying hospital, qualifying community health center or a qualifying health care organization.”
(2) Regulation 37-270.1 shall be amended to add subsection (d):
“(d) providing wastewater removal services to consumers or ratepayers by means of sewer lines or similar pipelines.”
(3) Regulation 37-460.1(a) shall be amended to read:
“(8) food for home consumption, per Section 37-462.
(9) telecommunications services, per Section 37-470.
(10) utility services, per Section 37-480.
(11) Wastewater removal services, per Section 37-485.”
(Ord. O2015-006, passed 2-18-15; Ord. O2019-013, passed 3-6-19)
(P) Collection of Special Two Percent Tax.
(1) Section 37-447. Rental, leasing, and licensing for use of real property: additional tax upon transient lodging is amended to insert the following text:
In addition to the taxes levied as provided in Section 37-444, there is hereby levied and shall be collected an additional tax in an amount equal to 2% of the gross income from the business activity of any hotel engaging or continuing within the City in the business of charging for lodging and/or lodging space furnished to any transient. This tax rate expires June 30, 2024.
(2) Section 455(a) is amended to read as follows:
The tax rate shall be at an amount equal to 3.7% of the gross income from the business activity upon every person engaging or continuing in the business of preparing or serving food or beverage in a bar, cocktail lounge, restaurant, or similar establishment where articles of food or drink are prepared or served for consumption on or off the premises, including also the activity of catering. Cover charges and minimum charges must be included in the gross income of this business activity. The 3.7% is comprised of the 1.7% privilege tax rate and the 2% special tax rate. The 2% special tax rate expires June 30, 2024.
(Ord. O2015-03, passed 2-4-15; Ord. O2015-015, passed 3-18-15)
(Q) 2014 Amendments. That certain document known as "The 2014 Amendments to the Tax Code of the City of Yuma," three copies of which are on file in the office of the City Clerk of the City of Yuma, Arizona, and declared a public record by Resolution No. R2015-014, is hereby adopted by this reference and made a part hereof as if fully set out in this section.
(Ord. O2015-020, passed 5-6-15)
(R) Supplemental Audits. That certain document known as the “Amendments to the Tax Code of the City of Yuma for Cities and Towns in the State Collection System Performing Supplementary Local Audits”, three copies of which are on file in the Office of the City Clerk of the City of Yuma, Arizona, and declared a public record by Resolution No. R2016-22 is hereby adopted by this reference and made a part hereof as if fully set out in this section.
(Ord. O2016-023, passed 8-3-16)
('80 Code, § 29-2) Penalty, see § 37-99