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Public Notice
County: Maricopa
Printed In: Tribune, The (East Valley)
Printed On: 2025/11/06
Public Notice:
ORDINANCE NO. 3391 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF CHANDLER, ARIZONA, AMENDING CHAPTER 62 OF THE CODE OF THE CITY OF CHANDLER RELATING TO THE TAX CODE BY AMENDING SECTIONS 310, 415, 445, 450, 465, 470, 500, 510, 540, 570, AND 660, ADDING NEW SECTIONS 542 AND 553, AND ESTABLISHING AN EFFECTIVE DATE THEREOF. BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF CHANDLER, ARIZONA, THAT: Section I. Chapter 62, Section 310, of the City Code of the City Of Chandler is hereby amended to read as follows: Sec. 62-310. Licensing: annual license fee; transferability; display; penalties; residential property provisions; cancellation; renewal; late application provisions; actions. (a) The Privilege License shall be valid unless canceled or revoked under the provisions of Section 320 or by surrender of the license by the licensee or expiration through cessation by the licensee of the business activity for which it was issued or through failure of the licensee to pay the annual license fee imposed hereunder. (b) The Privilege License shall be nontransferable between owners or locations, and shall be on display to the public in the licensee's place of business. (c) Any licensee who permits his license to expire through cancellation as provided in Section 320, by his request for cancellation, by surrender of the license, or by the cessation of the business activity for which the license was issued, and who thereafter applies for a license, shall be granted a new license as an original applicant, shall pay the application license fee imposed by Section 300, and the annual license fee imposed herein. Any licensee who loses or misplaces his Privilege License which is still in effect shall be charged the current application license fee for each reissuance of a license. (d) In addition to the license application fee imposed under Section 300, and excepting those persons paying the annual license fee imposed under (f) and (g) of this Section, each person licensed under this chapter shall pay an annual license fee of ten dollars ($10.00) for each license held by such person. Such fee shall be due and payable on or before January 1 of each year and shall be considered delinquent if not received on or before the last business day of January. Such annual fee must be paid to and received by the tax collector by the due date and shall be nonrefundable. (e) Any licensee who fails to renew his license on or before the date provided in (d) above shall be deemed to be operating without a license following such due date, and shall be subject to all penalties imposed under this chapter against persons required to be licensed and operating without a license. The non-licensed status may be removed by payment of an annual license fee in the amount of one hundred fifty percent (150%) of the fee imposed under (d) above, and the payment of a nonrefundable application fee required under Section 300. (f) Notwithstanding the provisions of (d) above, a person who is engaged in the rental of residential real property, other than transient lodging, shall pay an annual license fee of two dollars ($2.00) per residential unit, (excluding units primarily used for transient lodging) per year not to exceed a maximum of twenty-five dollars ($25.00) per license. The due date for such fees shall be as set forth in (d) above, and such fee shall be nonrefundable. Any licensee required to pay an annual fee under this subsection, who fails to pay same by said due date shall be deemed to be operating without a license after such date, and subject to all penalties imposed under this chapter against persons required to be licensed and operating without a license. The non-licensed status may be removed by payment of a penalty of an additional one-dollar ($1.00) per residential unit per year not to exceed twelve dollars and 50/100 cents ($12.50) per location, the annual license fee, and the payment of a non-refundable application fee required under Section 300. (g) (Reserved) (h) If any person required to be licensed under this chapter fails to obtain a license on or before the conducting of any business activity requiring such license, such person shall be subject to a penalty in the amount of one hundred fifty percent (150%) of the applicable fee for each event or period of time for which such fee would have been imposed from and after the date on which such activity commenced until paid. This penalty shall be in addition to any other penalty imposed under this chapter and must be paid prior to the issuance of any license. (i) Notwithstanding the failure of any person to apply for a license and to remit all fees and penalties, if any, imposed herein, such person conducting a business activity subject to licensing without obtaining a license, shall be liable to the city for all applicable fees and shall be subject to the provisions of Sections 580 and 590, to the same extent as if said fees and penalties were taxes and penalties under such sections. (j) (Reserved) Section II. Chapter 62, Section 415, of the City Code of the City Of Chandler is hereby amended to read as follows: Sec. 62-415. Construction contracting: construction contractors. (a) The tax rate shall be at an amount equal to one and one-half percent (1.5%) of the gross income from the business upon every construction contractor engaging or continuing in the business activity of construction contracting within the City. (1) However, gross income from construction contracting shall not include charges related to groundwater measuring devices required by A.R.S. Section 45-604. (2) (Reserved) (3) Gross income from construction contracting shall not include gross income from the sale of manufactured buildings taxable under Section 62-427. (b) Deductions and exemptions. (1) Gross income derived from acting as a "subcontractor" shall be exempt from the tax imposed by this Section. (2) All construction contracting gross income subject to the tax and not deductible herein shall be allowed a deduction of thirty-five percent (35%). (3) The gross proceeds of sales or gross income attributable to the purchase of machinery, equipment or other tangible personal property that is exempt from or deductible from privilege or use tax under: (A) Section 62-465, subsections (g) and (p) (B) Section 62-660, subsections (g) and (p) shall be exempt or deductible, respectively, from the tax imposed by this Section. (4) The gross proceeds of sales or gross income that is derived from a contract entered into for the installation, assembly, repair or maintenance of income-producing capital equipment, as defined in Section 62-110, 62-465(g), that does not become a permanent attachment to a building, highway, road, railroad, excavation or manufactured building or other structure, project, development or improvement shall be deducted from the tax imposed by this Section. If the ownership of the realty is separate from the ownership of the income-producing capital equipment, the determination as to permanent attachment shall be made as if the ownership was the same. The deduction provided in this paragraph does not include gross proceeds of sales or gross income from that portion of any contracting activity which consists of the development of, or modification to, real property in order to facilitate the installation, assembly, repair, maintenance or removal of the income-producing capital equipment. For purposes of this paragraph, "permanent attachment" means at least one of the following: (A) To be incorporated into real property. (B) To become so affixed to real property that it becomes part of the real property. (C) To be so attached to real property that removal would cause substantial damage to the real property from which it is removed. (5) The gross proceeds of sales or gross income received from a contract for the construction of an environmentally controlled facility for the raising of poultry for the production of eggs and the sorting, or cooling and packaging of eggs shall be exempt from the tax imposed under this Section. (6) The gross proceeds of sales or gross income that is derived from the installation, assembly, repair or maintenance of cleanrooms that are deducted from the tax base of the retail classification pursuant to Section 62-465, subsection (g) shall be exempt from the tax imposed under this Section. (7) The gross proceeds of sales or gross income that is derived from a contract entered into with a person who is engaged in the commercial production of livestock, livestock products or agricultural, horticultural, viticultural or floricultural crops or products in this State for the construction, alteration, repair, improvement, movement, wrecking or demolition or addition to or subtraction from any building, highway, road, excavation, manufactured building or other structure, project, development or improvement used directly and primarily to prevent, monitor, control or reduce air, water or land pollution shall be exempt from the tax imposed under this Section. (8) The gross proceeds of sales or gross income received from a post construction contract to perform post-construction treatment of real property for termite and general pest control, including wood destroying organisms, shall be exempt from tax imposed under this Section. (c) "Subcontractor" means a construction contractor performing work for either: (1) a construction contractor who has provided the subcontractor with a written declaration that he is liable for the tax for the project and has provided the subcontractor his City Privilege License number. (2) an owner-builder who has provided the subcontractor with a written declaration that: (A) the owner-builder is improving the property for sale; and (B) the owner-builder is liable for the tax for such construction contracting activity; and (C) the owner-builder has provided the contractor his City Privilege License number. (3) a person selling new manufactured buildings who has provided the subcontractor with a written declaration that he is liable for the tax for the site preparation and set-up; and provided the subcontractor his City Privilege License number. Subcontractor also includes a construction contractor performing work for another subcontractor as defined above. Section III. Chapter 62, Section 445, of the City Code of the City Of Chandler is hereby amended to read as follows: Sec. 62-445. Rental, leasing, and licensing for use of real property. (a) The tax rate shall be at an amount equal to one and one-half percent (1.5%) of the gross income from the business activity upon every person engaging or continuing in the business of leasing or renting real property located within the City for a consideration, to the tenant in actual possession, or the licensing for use of real property to the final licensee located within the City for a consideration including any improvements, rights, or interest in such property; provided further that: (1) Payments made by the lessee to, or on behalf of, the lessor for property taxes, repairs, or improvements are considered to be part of the taxable gross income. (2) Charges for such items as telecommunications, utilities, pet fees, or maintenance are considered to be part of the taxable gross income. (3) However, if the lessor engages in telecommunication activity, as evidenced by installing individual metering equipment and by billing each tenant based upon actual usage, such activity is taxable under Section 62-470. (b) If individual utility meters have been installed for each tenant and the lessor separately charges each single tenant for the exact billing from the utility company, such charges are exempt. (c) Charges by a qualifying hospital, qualifying community health center or a qualifying health care organization to patients of such facilities for use of rooms or other real property during the course of their treatment by such facilities are exempt. (d) Charges for joint pole usage by a person engaged in the business of providing or furnishing utility or telecommunication services to another person engaged in the business of providing or furnishing utility or telecommunication services are exempt from the tax imposed by this Section. (e) (Reserved) (f) (Reserved) (g) (Reserved) (h) (Reserved) (i) (Reserved) (j) Exempt from the tax imposed by this Section is gross income derived from the activities taxable under Section 62-444 of this code. (k) (Reserved) (l) (Reserved) (m) (Reserved) (n) Notwithstanding the provisions of Section 62-200(b), the fair market value of one (1) apartment, in an apartment complex provided rent free to an employee of the apartment complex is not subject to the tax imposed by this Section. For an apartment complex with more than fifty (50) units, an additional apartment provided rent free to an employee for every additional fifty (50) units is not subject to the tax imposed by this Section. (o) Income derived from incarcerating or detaining prisoners who are under the jurisdiction of the United States, this State or any other state or a political subdivision of this State or of any other state in a privately operated prison, jail or detention facility is exempt from the tax imposed by this Section. (p) Charges by any hospital, any licensed nursing care institution, or any kidney dialysis facility to patients of such facilities for the use of rooms or other real property during the course of their treatment by such facilities are exempt. (q)Charges to patients receiving "personal care" or "directed care", by any licensed assisted living facility, licensed assisted living center or licensed assisted living home as defined and licensed pursuant to Chapter 4 Title 36 Arizona Revised Statutes and Title 9 of the Arizona Administrative Code are exempt. Section IV. Chapter 62, Section 450, of the City Code of the City Of Chandler is hereby amended to read as follows: Sec. 62-450.Rental, leasing, and licensing for use of tangible personal property. (a) The tax rate shall be at an amount equal to one and one-half percent (1.5%) of the gross income from the business activity upon every person engaging or continuing in the business of leasing, licensing for use, or renting tangible personal property for a consideration, including that which is semi-permanently or permanently installed within the City as provided by Regulation. (b) Special provisions relating to long-term motor vehicle leases. A lease transaction involving a motor vehicle for a minimum period of twenty-four (24) months shall be considered to have occurred at the location of the motor vehicle dealership, rather than the location of the place of business of the lessor, even if the lessor's interest in the lease and its proceeds are sold, transferred, or otherwise assigned to a lease financing institution; provided further that the city or town where such motor vehicle dealership is located levies a Privilege Tax or an equivalent excise tax upon the transaction. (c) Gross income derived from the following transactions shall be exempt from Privilege Taxes imposed by this Section: (1) rental, leasing, or licensing for use of tangible personal property to persons engaged or continuing in the business of leasing, licensing for use, or rental of such property. (2) rental, leasing, or licensing for use of tangible personal property that is semi-permanently or permanently installed within another city or town that levies an equivalent excise tax on the transaction. (3) rental, leasing, or licensing for use of film, tape, or slides to a theater or other person taxed under Section 410, or to a radio station, television station, or subscription television system. (4) rental, leasing, or licensing for use of the following: (A) prosthetics. (B) income-producing capital equipment. (C) mining and metallurgical supplies. These exemptions include the rental, leasing, or licensing for use of tangible personal property which, if it had been purchased instead of leased, rented, or licensed by the lessee or licensee, would qualify as income-producing capital equipment or mining and metallurgical supplies. (5) rental, leasing, or licensing for use of tangible personal property to a qualifying hospital, qualifying community health center or a qualifying health care organization, except when the property so rented, leased, or licensed is for use in activities resulting in gross income from unrelated business income as that term is defined in 26 U.S.C. Section 512 or rental, leasing, or licensing for use of tangible personal property in this state by a nonprofit charitable organization that has qualified under Section 501(c)(3) of the United States Internal Revenue Code and that engages in and uses such property exclusively for training, job placement or rehabilitation programs or testing for mentally or physically handicapped persons. (6) separately billed charges for delivery, installation, repair, and/or maintenance as provided by Regulation. (7) charges for joint pole usage by a person engaged in the business of providing or furnishing utility or telecommunication services to another person engaged in the business of providing or furnishing utility or telecommunication services. (8) (Reserved) (9) rental, leasing or licensing of aircraft that would qualify as aircraft acquired for used outside the state, as prescribed by Regulation, if such rental, leasing, or licensing had been a sale. (10) rental, leasing and licensing for use of an alternative fuel vehicle as defined in ARS 43-1086 if such vehicle was manufactured as a diesel fuel vehicle and converted to operate on alternative fuel and equipment that is installed in a conventional diesel fuel motor vehicle to convert the vehicle to operate on an alternative fuel, as defined in Section 1-215. Section V. Chapter 62, Section 465, of the City Code of the City Of Chandler is hereby amended to read as follows: Sec. 62-465. Retail sales: exemptions. Income derived from the following sources is exempt from the tax imposed by Section 62-460: (a) sales of tangible personal property to a person regularly engaged in the business of selling such property. (b) out-of-City sales or out-of-state sales. (c) charges for delivery, installation, or other direct customer services as prescribed by Regulation. (d) charges for repair services as prescribed by Regulation, when separately charged and separately maintained in the books and records of the taxpayer. (e) sales of warranty, maintenance, and service contracts, when separately charged and separately maintained in the books and records of the taxpayer. (f) sales of prosthetics. (g) sales of income-producing capital equipment. (h) sales of rental equipment and rental supplies. (i) sales of mining and metallurgical supplies. (j) sales of motor vehicle fuel and use fuel which are subject to a tax imposed under the provisions of Article I or II, Chapter 16, Title 28, Arizona Revised Statutes; or sales of use fuel to a holder of a valid single trip use fuel tax permit issued under A.R.S. Section 28-5739, or sales of natural gas or liquefied petroleum gas used to propel a motor vehicle. (k) sales of tangible personal property to a construction contractor who holds a valid Privilege Tax License for engaging or continuing in the business of construction contracting where the tangible personal property sold is incorporated into any structure or improvement to real property as part of construction contracting activity. (l) sales of motor vehicles to nonresidents of this State for use outside this State if the vendor ships or delivers the motor vehicle to a destination outside this State. (m) sales of tangible personal property which directly enters into and becomes an ingredient or component part of a product sold in the regular course of the business of job printing, manufacturing, or publication of newspapers, magazines, or other periodicals. Tangible personal property which is consumed or used up in a manufacturing, job printing, publishing, or production process is not an ingredient nor component part of a product. (n) sales made directly to the Federal government to the extent of: (1) one hundred percent (100%) of the gross income derived from retail sales made by a manufacturer, modifier, assembler, or repairer. (2) fifty percent (50%) of the gross income derived from retail sales made by any other person. (o) sales to hotels, bars, restaurants, dining cars, lunchrooms, boarding houses, or similar establishments of articles consumed as food, drink, or condiment, whether simple, mixed, or compounded, where such articles are customarily prepared or served to patrons for consumption on or off the premises, where the purchaser is properly licensed and paying a tax under Section 455 or the equivalent excise tax upon such income. (p) sales of tangible personal property to a qualifying hospital, qualifying community health center or a qualifying health care organization, except when the property sold is for use in activities resulting in gross income from unrelated business income as that term is defined in 26 U.S.C. Section 512 or sales of tangible personal property purchased in this state by a nonprofit charitable organization that has qualified under Section 501(C)(3) of the United States Internal Revenue Code and that engages in and uses such property exclusively for training, job placement or rehabilitation programs or testing for mentally or physically handicapped persons. (q) food purchased with food stamps provided through the food stamp program established by the Food Stamp Act of 1977 (P.L. 95-113; 91 Stat. 958.7 U.S.C. Section 2011 et seq.) or purchased with food instruments issued under Section 17 of the Child Nutrition Act (P.L. 95-627; 92 Stat. 3603; and P.L. 99-669; Section 4302; 42 United States Code Section 1786) but only to the extent that food stamps or food instruments were actually used to purchase such food. (r) sales of the following to persons engaging or continuing in the business of farming, ranching, or feeding livestock, poultry or ratites: (1) seed, fertilizer, fungicides, seed treating chemicals, and other similar chemicals. (2) feed for livestock, poultry or ratites, including salt, vitamins, and other additives to such feed. (3) livestock, poultry or ratites purchased or raised for slaughter, but not including livestock purchased or raised for production or use, such as milk cows, breeding bulls, laying hens, riding or work horses. (4) (Reserved) This exemption shall not be construed to include machinery, equipment, fuels, lubricants, pharmaceuticals, repair and replacement parts, or other items used or consumed in the running, maintenance, or repair of machinery, equipment, buildings, or structures used or consumed in the business of farming, ranching, or feeding of livestock, poultry or ratites. (s) sales of groundwater measuring devices required by A.R.S. Section 45-604. (t) (Reserved) (u) sales of aircraft acquired for use outside the state, as prescribed by Regulation. (Note: This subsection was added effective July 1, 1995.) (v) sales of food products by producers as provided for by A.R.S. Sections 3-561, 3-562 and 3-563. (w) (Reserved) (x) (Reserved) (y) (Reserved) (z) (Reserved) (aa) the sale of tangible personal property used in remediation contracting as defined in Section 62-100 and Regulation 62-100.5. (bb) sales of materials that are purchased by or for publicly funded libraries including school district libraries, charter school libraries, community college libraries, state university libraries or federal, state, county or municipal libraries for use by the public as follows: (1) printed or photographic materials. (2) electronic or digital media materials. (cc) sales of food, beverages, condiments and accessories used for serving food and beverages to a commercial airline, as defined in A.R.S. 42-5061(A)(50) that serves the food and beverages to its passengers, without additional charge, for consumption in flight. For the purposes of this Subsection, accessories means paper plates, plastic eating utensils, napkins, paper cups, drinking straws, paper sacks or other disposable containers, or other items which facilitate the consumption of the food. (dd) In computing the tax base in the case of the sale or transfer of wireless telecommunication equipment as an inducement to a customer to enter into or continue a contract for telecommunication services that are taxable under Section 470, gross proceeds of sales or gross income does not include any sales commissions or other compensation received by the retailer as a result of the customer entering into or continuing a contract for the telecommunications services. (ee) for the purposes of this Section, a sale of wireless telecommunication equipment to a person who holds the equipment for sale or transfer to a customer as an inducement to enter into or continue a contract for telecommunication services that are taxable under Section 62-470 is considered to be a sale for resale in the regular course of business. (ff) sales of alternative fuel as defined in A.R.S. 1-215, to a used oil fuel burner who has received a Department of Environmental Quality permit to burn used oil or used oil fuel under A.R.S. 49-426 or 49-480. (gg) sales of food, beverages, condiments and accessories to a public educational entity, pursuant to any of the provisions of Title 15, Arizona Revised Statutes; to the extent such items are to be prepared or served to individuals for consumption on the premises of a public educational entity during school hours. For the purposes of this subsection, accessories means paper plates, plastic eating utensils, napkins, paper cups, drinking straws, paper sacks or other disposable containers, or other items which facilitate the consumption of the food. (hh) sales of personal hygiene items to a person engaged in the business of and subject to tax under Section 62-444 of this code if the tangible personal property is furnished without additional charge to and intended to be consumed by the person during his occupancy. (ii) For the purposes of this section, the diversion of gas from a pipeline by a person engaged in the business of operating a natural or artificial gas pipeline, for the sole purpose of fueling compressor equipment to pressurize the pipeline, is not a sale of the gas to the operator of the pipeline. (jj) Sales of food, beverages, condiments and accessories to a nonprofit charitable organization that has qualified as an exempt organization under 26 U.S.C Section 501(c)(3) and regularly serves meals to the needy and indigent on a continuing basis at no cost. for the purposes of this subsection, 'accessories' means paper plates, plastic eating utensils, napkins, paper cups, drinking straws, paper sacks or other disposable containers, or other items which facilitate the consumption of the food. (kk) (Reserved) (LL) Sales of motor vehicles that use alternative fuel as defined in A.R.S. Section 43-1086 if such vehicle was manufactured as a diesel fuel vehicle and converted to operate on alternative fuel and sales of equipment that is installed in a conventional diesel fuel motor vehicle to convert the vehicle to operate on an alternative fuel, as defined in A.R.S. Section 1-215. Section VI. Chapter 62, Section 470, of the City Code of the City Of Chandler is hereby amended to read as follows: Sec. 62-470. Telecommunication services. (a) The tax rate shall be at an amount equal to two and seventy-five one-hundredths percent (2.75%) of 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. (1) Telecommunication services shall include: (A) Two-way voice, sound, and/or video communication over a communications channel. (B) One-way voice, sound, and/or video transmission or relay over a communications channel. (C) Facsimile transmissions. (D) Providing relay or repeater service. (E) Providing computer interface services over a communications channel. (F) Time-sharing activities with a computer accomplished through the use of a communications channel. (2) Gross income from the business activity of providing telecommunication services to consumers within this City shall include: (A) All fees for connection to a telecommunication system. (B) Toll charges, charges for transmissions, and charges for other telecommunications services; provided that such charges relate to transmissions originating in the City and terminating in this State. (C) Fees charged for access to or subscription to or membership in a telecommunication system or network. (D) Charges for monitoring services relating to a security or burglar alarm system located within the City where such system transmits or receives signals or data over a communications channel. (b) Resale telecommunication services. Gross income from sales of telecommunication services to another provider of telecommunication services for the purpose of providing the purchaser's customers with such service shall be exempt from the tax imposed by this Section; provided, however, that such purchaser is properly licensed by the City to engage in such business. (c) Interstate transmissions. Charges by a provider of telecommunication services for transmissions originating in the City and terminating outside the State are exempt from the tax imposed by this Section. (d) (Reserved) (e) (Reserved) (f) Prepaid Calling Cards. Telecommunications services purchased with a prepaid calling card that are taxable under section 62-460 are exempt from the tax imposed under this section. (g) Internet access services. The gross income subject to tax under this section shall not include sales of Internet access services to the person's subscribers and customers. For the purposes of this subsection: (1) "Internet" means the computer and telecommunications facilities that comprise the interconnected worldwide network of networks that employ the transmission control protocol or internet protocol, or any predecessor or successor protocol, to communicate information of all kinds by wire or radio. (2) "Internet access" means a service that enables users to access content, information, electronic mail or other services over the Internet. Internet access does not include telecommunication services provided by a common carrier. Section VII. Chapter 62, Section 500, of the City Code of the City Of Chandler is hereby amended to read as follows: Sec. 62-500. Administration of this Chapter; rule making. (a) The administration of this Chapter is vested in the Tax Collector, except as otherwise specifically provided, and all payments shall be made to the Tax Collector. (b) The Tax Collector shall prescribe the forms and procedures necessary for the administration of the taxes imposed by this Chapter. (c) Except as provided in this Section, no rule or regulation shall be adopted until approved by formal action of the City Council. (d) (Reserved) (e) The unified audit committee shall publish uniform guidelines that interpret the model city tax code and that apply to all cities and towns that have adopted the model city tax code as provided by A.R.S. Section 42-6005. (1) Prior to finalization of uniform guidelines that interpret the model city tax code, the unified audit committee shall disseminate draft guidelines for public comment. (2) Pursuant to A.R.S. Section 42- 6005(d), when the state statutes and the Model City Tax Code are the same and where the Arizona Department Of Revenue has issued written guidance, the department's interpretation is binding on cities and towns. Section VIII. Chapter 62, Section 510, of the City Code of the City of Chandler is hereby amended to read as follows: Sec. 62-510. Divulging of information prohibited; exceptions allowing disclosure. (a) Except as specifically provided, it shall be unlawful for any official or employee of the City to make known information obtained pursuant to this Chapter concerning the business financial affairs or operations of any person. (b) The City Council may authorize an examination of any return or audit of a specific taxpayer made pursuant to this Chapter by authorized agents of the Federal Government, the State of Arizona, or any political subdivisions. (c) The Tax Collector may provide to an Arizona county, city, or town any information concerning any taxes imposed by this Chapter relative to the taxing ordinances of that county, city, or town. (d) Successors, receivers, tru
Public Notice ID: 1344660.HTM
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