Welcome to Model City Tax Code

Contact:	Tax and License Manager Phone: (623) 930-3910
Taxpayer Problem Resolution Officer:	Vacant
Collection By:	Self
Sales Tax %:	1; 1.2 (eff. 7/1/93); 1.3 (eff. 4/14/94); 1.8 (eff. 1/1/02); 2.2 (eff. 11/1/07)
Use Tax %:	1; 1.2 (eff. 7/1/93); 1.3 (eff. 4/14/94); 1.8 (eff. 1/1/02); 2.2 (eff. 11/1/07)
Interest Rate %/month:	(same as state)
License Fee:	$50.00
Length of License:	Annual ($50.00 renewal)
Criminal Penalty:	Class 1
Date Code Effective:	4-1-87
Chapter #:	21.1

Amendments or Special Provisions:

1. Impose an additional 3.0% bed tax. Impose a 3.4% rate (effective 11/1/07).

2. Impose a 2.3% rate on restaurants and bars. Impose a 2.8% rate (effective January 1, 2002). Impose a 3.2% rate (effective 11/1/07).

2A. Jet fuel taxed at $.017 per gallon. Impose a $.021 per gallon rate (effective 11/1/07).

2B. Impose a 5% rate on telecommunications services. Impose a 5.4% rate (effective 11/1/07).

3. Section 21.1-305(e) is added as follows:

Sec. 21.1-305. Special Licensing Requirements.

(e) All taxpayers required to file and pay taxes under Section 21.1-445 will obtain one license per person for all locations and units of real residential property rented within the City of Glendale, regardless of the provisions of Sec. 21.1-305(c) above.

4. Amendment to Sec. 21.1-310(a) as follows:

Sec. 21.1-310. Licensing: duration of license; transferability; display.

(a) Except as provided in Section 21.1-320, the Privilege License shall be valid only for the calendar year in which it is issued unless renewed each year by filing the appropriate application for renewal and paying the renewal fee of fifty dollars ($50.00) on or before January 31 of each year. Application and payment for renewal must be received within the Tax Collector's office by such date to be deemed filed and paid.

5. Amendment to Sec. 21.1-310(d) as follows:

Sec. 310. Licensing: duration of license; transferability; display.

(d) Any taxpayer who fails to renew his license on or before the date provided in subsection (a) above shall be deemed to be operating without a license after such 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 (a) above.

6. Section 21.1-310(j) is added as follows:

Sec. 21.1-310. Licensing: duration of license; transferability; display.

(j) Any taxpayer who has an annual taxable gross income of less than three thousand dollars ($3,000) will not be required to pay the annual renewal fee in the subsequent year. The taxpayer's reported taxable gross income will be annualized based upon filing frequency and number of months reported for the twelve (12) month period ending each October 31.

7. ~~Section 21.1-445(j) is added as follows:~~ (Removed effective September 1, 2003)

8. Regulation 21.1-300.2 is added as follows:

Reg. 21.1-300.2. Proration of initial annual license fees.

Taxpayers, subject to the provisions of Sec. 21.1-300(a), whose initial application for a privilege license is received by the tax collector on or after September 1, 1988, will be subject to an initial annual license fee imposed by Sec. 21.1-300(a) on a proration schedule as follows:

Business start date	Applicable license fee
January 1 - March 31	$50.00
April 1 - June 30	37.50
July 1 - September 30	25.00
October 1 - December 31	12.50

9. Regulation 21.1-310.1 is added as follows:

Reg. 21.1-310.1. Phase-in of increased license fee.

(a) Notwithstanding the provisions of Sec. 21.1-310(a), for the first license renewal period following adoption of the amendment to Sec. 21.1-310(a), increasing the annual license renewal fee from ten dollars ($10.00) to fifty dollars ($50.00), the increased license renewal fee is due on December 30, 1988, but is payable on or before February 27, 1989.

(b) If the application and payment for renewal is not received in the office of the tax collector, for the next renewal of the license, by February 27, 1989, the provisions of Sec. 21.1-310(d), on non-licensed status and payment amount of one hundred fifty percent(150%), shall apply to the license renewal.

(c) Commencing with license renewals at the end of 1989 and thereafter, the provisions of Sec. 21.1-310 shall be complied with for all renewals by the last business day of the year, without regard to this regulation.

10. Section 21.1-410 (a) (2) and (3) are amended as follows:

(2) (Reserved)

(3) health spas and fitness centers which charge for the use of their premises, whether on a per-event use or for long-term usage, such as membership fees.

11. Modify Section 21.1-460(a) entitled "Retail Sales: measure of tax; burden of proof; exclusions." as follows:

(a) The tax rate shall be at an amount equal to two and two-tenths percent (2.2%) of the gross income from the business activity upon every person engaging or continuing in the business of selling tangible personal property at retail, except that the tax rate shall be at an amount equal to one and eight-tenths percent (1.8%) of the gross income from the business activity upon every person engaging or continuing in the business of selling food for home consumption.

Web. Rev. Date: 3-20-2008