Amendments or Special Provisions:

1. Impose a 4% rate on telecommunications. 4.5% rate is effective 10/1/04, 4% rate is effective 8/1/06.  4.5% rate is effective 7/1/15.

2. Impose a 4% rate on utilities. 4.5% rate is effective 10/1/04. 4% rate is effective 8/1/06.  4.5% rate is effective 7/1/15

3. Impose an additional 1% bed tax effective 3/15/92. Effective 6/1/96, the additional bed tax rate is 3%. 3.5% additional rate is effective 10/1/04. 3% additional rate is effective 8/1/06. Impose a 6% additional rate effective 7/1/09.

4. Adopted Appendix IV.

5. Impose a 0% rate on advertising.

6. Impose a 3% rate on construction contracting, effective 5/1/98. Effective 5/1/01, a 4% rate applies to construction contracting. 4.5% rate is effective 10/1/04. Effective 8/1/06, a 4% rate applies to construction contracting.

7. Adopted Local Option A, adding new agricultural machinery and equipment to the list of exempt “income producing capital equipment”. Effective 1/1/16.

8. On October 16. 2018, the Town Council of Marana passed Ordinance No. 2018.020 amends the Town of Marana Tax Code by decreasing the rate of taxation from the existing rate of two and one_half percent (2.5%) to a total of two percent (2.0%).

9. The tax rate in the following Business Classes of the Tax Code of the Town of Marana will be decreasing from four and one-half percent (4.5%) to four percent (4.0%):

Communications Business Class decreases from four and one-half percent (4.5%) to four percent (4.0%) reported under Business Code (MA 005).

Utilities Business Class increases from four and one-half percent (4.5%) to four percent (4.0%) reported under Business Code (MA 004).

10. Ordinance 2015.020 repeals Local Option V which removes the following business classifications:

Retail Sales (Single Item Portion over $5,000) (MA 357)

Use Tax Purchase (Single Item Portion over $5,000) (MA 359)

This change has an effective date of January 1,2019