|
| Contact: |
Revenue
Manager
(623) 773-7160 |
Taxpayer
Problem
Resolution Officer:
|
Meredith
Flinn
(623) 773-7324
|
| Collection
By: |
Self |
| Sales
Tax %: |
1.5; 1.8 (effective 1/1/06)
|
| Use
Tax %: |
1.5; 1.8 (effective 1/1/06) |
| Interest
Rate %/month: |
(same as state) |
| License
Fee: |
$50.00
|
| Length
of License: |
Annual
|
| Criminal
Penalty: |
Class
1 |
| Date
Code Effective: |
4-1-87 |
| Chapter
#: |
9A
|
Amendments
or Special Provisions:
1. Amendment to Sec. 9A-310 (a) as follows:
(a) Except as provided
in Section 9A-320, the Privilege License shall be valid only for the
calendar year in which it is issued unless renewed each year by filing
renewal information as required by the tax collector and paying a renewal
fee as prescribed in Section 530(a) and (b) on or before the last business
day of January each year. Information for renewal must be received with
the Tax Collector's Office by such date to be deemed filed and paid
timely.
2. Impose an additional 2.5% bed tax, effective July 1, 1990; 3.5% effective 1994; 3.8% effective January 1, 2006.
3. Impose a 3% rate on utilities, effective July 1, 1990; 3.3% effective January 1, 2006.
4. Impose a 2.5% rate on restaurants and bars effective August 1, 1992; 2.8% effective January 1, 2006.
5. Impose a 2.5% rate on amusements, exhibitions and similar activities effective August 1, 1992; 2.8% effective January 1, 2006.
6. Amendent to Sec. 9A-445(e) as follows:
(e) Effective
from and after September 1, 1988, all real property rental gross income
from a person who has obtained a permit to enter into life care contracts
pursuant to A.R.S. 20-1802(b) and subject to the tax under this section
shall be allowed a deduction of thirty-five percent (35%).
Web.
Rev. Date: 3-20-2008
©2001 Model City Tax Code
All rights reserved.
| 
