Ordinance 3711-19 - Laserfiche WebLink

discount over a twenty-year period beginning 2004 and based on current estimated aircraft production and sales. B. Intent. In 2002 the city enacted Ordinance No. 2582-02, relating to business and occupation tax. Ordinance No. 2759-04 subsequently made several changes to the city's business and occupation tax provisions and was to become effective on January 1, 2006.Thereafter, the city adopted Ordinance No. 2810-04 which repealed Ordinance No. 2582-02 and replaced it with business and occupation tax provisions mandated by state law.Thus, upon becoming effective, Ordinance No. 2759-04 was no longer amendatory, but also was not repealed. Despite not being reflected in the city code, Ordinance No. 2759-04 has continuously evidenced a clear legislative intent that its provisions apply to the city's business and occupation tax provisions since becoming effective on January 1, 2006. Nevertheless, the council now desires to resolve any potential ambiguity concerning Ordinance No. 2759-04's effectiveness and to retroactively enact the provisions of Ordinance No. 2759-04. 3.24.050 Imposition of the tax—Tax or fee levied. A. Except as provided in subsection B of this section,there is hereby levied upon and shall be collected from every person a tax for the act or privilege of engaging in business activities within the city,whether the person's office or place of business be within or without the city.The tax shall be in amounts to be determined by application of rates against gross proceeds of sale,gross income of business, or value of products, including byproducts, as the case may be, as follows: 1. Upon every person engaging within the city in business as an extractor; as to such persons the amount of the tax with respect to such business shall be equal to the value of the products, including byproducts, extracted within the city for sale or for commercial or industrial use, multiplied by the rate of one-tenth of one percent.The measure of the tax is the value of the products, including byproducts, so extracted, regardless of the place of sale or the fact that deliveries may be made to points outside the city. 2. Upon every person engaging within the city in business as a manufacturer; as to such persons the amount of the tax with respect to such business shall be equal to the value of the products, including byproducts, manufactured within the city, multiplied by the rate of one-tenth of one percent, except as provided as follows: a. For the years beginning January 1, 2006, and ending December 31, 2009, upon every person engaging within the city in business as a manufacturer; as to such persons the amount of the tax with respect to such business shall be equal to the value of the products, including byproducts, manufactured, multiplied by the rate of one-tenth of one percent where such value is up to and including six billion dollars and where such value exceeds six billion dollars, the value of such products so exceeding the six billion dollars shall be multiplied by the rate of twenty-five-hundredths of one percent; b. For the years beginning January 1, 2010, and ending December 31, 2015, upon every person engaging within the city in business as a manufacturer, as to such persons the amount of the tax with respect to such business shall be equal to the value of the products, including byproducts, inio az 2019 ORDINANCE: Business and Occupation Tax Page 20 of 40