TOWN OF
PINETOP-LAKESIDE
ORDINANCE NO. 06-269
AN ORDINANCE OF THE MAYOR AND TOWN
COUNCIL OF THE TOWN OF PINETOP-LAKESIDE ARIZONA, AMENDING CHAPTER 3.04 OF THE
TOWN CODE OF THE TOWN OF PINETOP-LAKESIDE, BY IMPOSING A TWO-LEVEL TAX STRUCTURE
ON THE SALE AND/OR PURCHASE OF CERTAIN ITEMS, SETTING THE EFFECTIVE DATE,
REPEALING ANY CONFLICTING PROVISIONS, AND PROVIDING FOR SEVERABILITY.
NOW, THEREFORE, BE IT ORDAINED BY THE MAYOR
AND TOWN COUNCIL OF THE TOWN OF PINETOP-LAKESIDE, ARIZONA, as follows:
Section 1: That the
Pinetop-Lakeside Town Code, Chapter 3.04, Town Tax Code, be amended to read as
follows:
Section 8A-460. Retail Sales: Measure of Tax;
Burden of Proof; Exclusions.
(d) Notwithstanding
the provisions of subsection (a) above, when the gross income from the sale of
a single item of tangible personal property exceeds Five Thousand Dollars ($5,000),
the two and a half (2½%) percent tax rate shall apply to the first Five
Thousand Dollars ($5,000). Above Five
Thousand Dollars ($5,000), the measure of the tax shall be at a rate of one and
one-half (1½%) percent.
Section 2: The
Effective date of this Ordinance shall be the 19th day of June 2006.
Section 3: All
ordinances or parts of ordinances in conflict with the provisions of the
Ordinance or any part of the code adopted herein by reference are hereby
repealed.
Section 4: If any
section, subsection, phrase, clause or portion of this ordinance or any part of
the code adopted herein by reference is, for any reason, held to be invalid or
unconstitutional by the decision of any court of competent jurisdiction, such
decision shall not affect the validity of the remaining portions thereof.
PASSED AND ADOPTED by the Mayor and Town Council of the Town of Pinetop-Lakeside, Arizona,
this 18th day of May 2006.
TOWN
OF PINETOP-LAKESIDE
/s/
LARRY VICARIO, Mayor
ATTEST:
/s/ LU ANNE FROST, Town Clerk
APPROVED AS TO FORM:
/s/ JACK BARKER, Town Attorney