TOWN OF PINETOP-LAKESIDE

 

ORDINANCE NO. 06-278

 

AN ORDINANCE OF THE MAYOR AND TOWN COUNCIL OF THE TOWN OF PINETOP-LAKESIDE, ARIZONA, RELATING TO THE PRIVILEGE LICENSE TAX; ADOPTING "SUPPLEMENTARY LOCAL AUDIT PROCEDURES FOR THE TOWN TAX CODE OF THE TOWN OF     PINETOP-LAKESIDE, ARIZONA" BY REFERENCE; AMENDING ARTICLE V - ADMINISTRATION OF THE TOWN TAX CODE AND REGULATION 8A-555.1; PROVIDING PENALTIES FOR THE VIOLATION THEREOF; PROVIDING SEVERABILITY AND ESTABLISHING AN EFFECTIVE DATE.

 

BE IT ORDAINED BY THE MAYOR AND COUNCIL OF THE TOWN OF PINETOP-LAKESIDE, ARIZONA:

 

Section 1:  That certain document known as "Supplementary Local Audit Procedures for the Town Tax Code of the Town of Pinetop-Lakeside, Arizona," three copies of which are on file in the Office of the Town Clerk, which document was made a public record by Resolution No. 06-869 of the Town of Pinetop-Lakeside, Arizona, is hereby referred to, adopted and made a part hereof as if fully set out in this ordinance.

 

Section 2:  Any person found guilty of violating any provision of these amendments to the tax code shall be guilty of a class one misdemeanor.  Each day that a violation continues shall be a separate offense punishable as herein above described.

 

Section 3:  If any section, subsection, sentence, clause, phrase or portion of this ordinance or any part of these amendments to the tax 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.

 

Section 4:  The provisions of this ordinance and the amendments to the tax code adopted herein shall become effective on December 1, 2006.

 

PASSED AND ADOPTED by the Mayor and Council of the Town of Pinetop-Lakeside, Arizona, this 5th day of October 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