©2000 Model City
Tax Code





ARTICLE I - GENERAL CONDITIONS AND DEFINITIONS

Pages* Section Description
1 1 Words of tense, number and gender; code references.
1 100 General definitions.
7 110 Definitions: income-producing capital equipment.
9 115 Definitions: computer software; custom computer programming. (Reg. 115.1)
9 120 (Option #2) Definitions: food for home consumption.  (Reg. 120.1)

ARTICLE II - DETERMINATION OF GROSS INCOME

Pages* Section Description
11 200 Determination of gross income: in general.
11 210 Determination of gross income: transactions between affiliated companies or persons.
11 220 Determination of gross income: artificially contrived transactions.
11 230 Determination of gross income based upon method of reporting.
12 240 Exclusion of cash discounts, returns, refunds, trade-in values, vendor-issued coupons, and rebates from gross income.
13 250 Exclusion of combined tax from gross income; itemization; notice; limitations.
14 260 Exclusion of fees and taxes from gross income; limitations.
14 265 (Option #NN) Tax credit offset for cable license fees.
14.1 266 Exclusion of motor carrier revenues from gross income.
14.1 270 Exclusion of gross income of persons deemed not engaged in business.
16 280 (Reserved for Local Option #B)
16 285 (Reserved for Local Option #C)
17 290 (Reserved for Local Option #D)

ARTICLE III - LICENSING & RECORDKEEPING (Also: Appendix I)

Pages* Section Description
18 300 Licensing requirements.
18 305 Special licensing requirements.
19 310 Licensing: duration of license; transferability; display.
19.1 315 (Reserved) (See Phoenix and Scottsdale city pages)
19.1 320 Licensing: cancellation; revocation.
20 330 Operating without a license.
20 350 Recordkeeping requirements.  (Reg. 350.1, Reg. 350.2, Reg. 350.3)
20 360 Recordkeeping: claim of exclusion, exemption, deduction, or credit; documentation; liability.  (Reg. 360.1, Reg. 360.2)
21 370 Inadequate or unsuitable records.

ARTICLE IV - PRIVILEGE TAXES

Pages* Section Description
22 400 Imposition of Privilege Taxes; presumption.
22.1 405 Advertising.  (Reg. 405.1, Reg. 405.2) (See also Tucson city page)
22.1 407 (Reserved) (See Phoenix city page)
22.1 410 Amusements, exhibitions, and similar activities.
23 415 Construction contracting: construction contractors.  (Reg. 415.1, Reg. 415.2)
24 416 Construction contracting: speculative builders.  (Reg. 416.1, Reg. 416.2)
25.2 417 Construction contracting: owner-builders who are not speculative builders.
26 418 (Reserved)
26 420 (Reserved for Local Option #P)
26 422 Jet fuel sales. (Reserved for Local Option #LL)
26.1 425 Job printing.  (Reg. 425.1)
26.1 427 Manufactured buildings
27 430 Timbering, and other extraction.
27 432 Mining.
28 435 Publishing and periodicals distribution.  (Reg. 435.1)
29 440 (Reserved for Local Option #Q)
30 444 Hotels.
30 445 Rental, leasing, and licensing for use of real property.  (Reg. 445.1 and Reg. 445.3)
32.1 446 (Reserved) (See Phoenix city page)
32.1 447 (Option #6) Rental, leasing, or licensing for use of real property: additional tax upon transient lodging.  (Reg. 447.1)
32.1 450 Rental, leasing or licensing for use of tangible personal property. (Reg. 450.1, Reg. 450.2, Reg. 450.3)
33 452 (Reserved) (See Phoenix city page)
33 455 Restaurants and bars.
33 460 Retail sales: measure of tax; burden of proof; exclusions.
35 465 Retail sales: exemptions.
38 470 Telecommunication services.  (Reg. 470.1)
38.1 475 Transporting for hire.  (Reg. 475.1)
39 480 Utility services.
40 485 (Reserved) (See Phoenix city page)

ARTICLE V - ADMINISTRATION (Also: Appendix I)

Pages* Section Description
41 500 Administration of this Chapter; rule making.
41 510 Divulging of information prohibited; exceptions allowing disclosure.
42 515 Duties of the Taxpayer Problem Resolution Officer.
43 516 Taxpayer assistance orders.
43 517 Basis for evaluating employee performance.
44 520 Reporting and payment of tax.
44 530 When tax due; when delinquent; verification of return; extensions.
45 540 Interest and civil penalties.
48 541 Erroneous advice or misleading statements by the Tax Collector; abatement of penalties and interest; definition.
48 542 Prospective application of new law or interpretation or application of law.
49 545 Deficiencies; when inaccurate return is filed; when no return is filed; estimates.
49 546 Closing agreements in cases of extensive taxpayer misunderstanding or misapplication; approval; rules.
50 550 Limitation periods.
51 553 Examination of taxpayer records; joint audits.
51 555 Tax Collector may examine books and other records; failure to provide records.
52 556 No additional audits or proposed assessments; exceptions.
52 560 Erroneous payment of tax; credits and refunds; limitations.
53 565 Payment of tax by incorrect taxpayer or to the incorrect Arizona city or town.
54 567 (Reserved)
54 570 Administrative review; petition for hearing or for redetermination; finality of order.
56 571 Jeopardy assessments.  (Reg. 571.1)
57 572 Expedited review of jeopardy assessments.
57 575 Judicial review.
58 577 Refunds of taxes paid under protest.
58.1 578 Reimbursement of fees and other costs; definitions.
59 580 Criminal penalties.
60 590 Civil actions.
61 595 Collection of taxes when there is succession in and/or cessation of business.
62 596 Agreement for installment payments of tax.
63 597 Private taxpayer rulings; request; revocation or modification; definition.

ARTICLE VI - USE TAX (Option #15)

Pages* Section Description
65 600 Use tax: definitions.
65 601 (Reserved) (See Tucson city page)
65 602 (Reserved) (See Tucson city page)
65 610 Use tax: imposition of tax; presumption.
66 620 Use tax: liability for tax.
67 630 Use tax: recordkeeping requirements.
67 640 Use tax: credit for equivalent excise taxes paid to another jurisdiction.
67 650 Use tax: exclusion when acquisition subject to Use Tax is taxed or taxable elsewhere in this Chapter; limitation.
67 660 Use tax: exemptions.

ARTICLE VII - See Prescott, Williams, Winslow and Yuma




REGULATIONS

Pages* Section Description
R1 100.1 Brokers.
R1.1 100.2 Delivery, installation, or other direct customer services.
R3 100.3 Retailers.
R3 100.4 Out-of-City/Out-of-State Sales: Sales to Native Americans.
R3 100.5 Remediation contracting.
R5 115.1 Computer hardware, software, and data services.
R8 120.1 (Option #2) Food for home consumption: recordkeeping and reporting requirements.
R9 200.1 When deposits are included in gross income.
R9 250.1 Excess tax collected.
R9 270.1 Proprietary activities of municipalities are not considered activities of a governmental entity.
R9.1 270.2 Proprietary clubs.
R10 300.1 Who must apply for a license.
R11 300.2 (Reserved) (See Glendale city page)
R11 310.1 (Reserved) (See Glendale, Phoenix and Scottsdale city pages)
R11 310.2 (Reserved) (See Chandler, Phoenix and Scottsdale city pages)
R11 310.3 (Reserved) (See Chandler, Phoenix and Scottsdale city pages)
R11 350.1 Recordkeeping: income.
R12 350.2 Recordkeeping: expenditures.
R13 350.3 Recordkeeping: out-of-City and out-of-State sales.
R14 360.1 Proof of exemption: sale for resale; sale, rental, lease, or license of rental equipment.
R14 360.2 Proof of exemption: exemption certificate.
R16 405.1 Local advertising examples.
R16 405.2 Advertising activity within the City.
R16 407.1 (Reserved) (See Phoenix city page)
R17 415.1 Distinction between the categories of construction contracting.
R17 415.2 Distinction between construction contracting and certain related activities.
R18 415.3 Construction contracting; tax rate effective date.
R19 416.1 Speculative builders: homeowner's bona fide non-business sale of a family residence.
R19 416.2 Reconstruction contracting.
R20 425.1 Distinction between job printing and certain related activities.
R21 435.1 Distinction between publishing of periodicals and certain related activities.
R21 435.2 Advertising income of publishers and distributors of newspapers and other periodicals.
R21 445.1 When the rental, leasing, and licensing of real property is exempt as "casual".
R23 445.2 (Repealed by the 1995 Amendments)
R23 445.3 Rental, leasing, and licensing of real property as lodging: room and board; furnished lodging.
R24 450.1 Distinction between rental, leasing, and licensing for use of tangible personal property and certain related activities.
R24 450.2 Rental, leasing, and licensing for use of tangible personal property: membership fees; other charges.
R25 450.3 Rental, leasing, and licensing for use of equipment with operator.
R25 450.4 Rental, leasing, and licensing for use of tangible personal property: semi-permanently or permanently installed tangible personal property.
R26 450.5 Rental, leasing, and licensing for use of tangible personal property: delivery, installation, repair, and maintenance charges.
R26 455.1 Gratuities related to restaurant activity.
R26.1 460.1 Distinction between retail sales and certain other transfers of tangible personal property.
R27 460.2 Retail sales: trading stamp company transactions.
R27 460.3 Retail sales: membership fees of retailers.
R28 460.4 Retail sales: professional services.
R29 460.5 Retail sales: monetized bullion; numismatic value of coins.
R29 460.6 Retail sales: consignment sales.
R29 465.1 Retail sales: repair services.
R30 465.2 Retail sales: warranty, maintenance, and similar service contracts.
R30 465.3 Retail sales: sale of containers, paper products, and labels.
R31 465.4 Retail sales: aircraft acquired for use outside the State.
R32 470.1 Telecommunication services.
R33 475.1 Distinction between transporting for hire and certain related activities.
R33 520.1 Reports made to the City.
R33 520.2 Change of method of reporting.
R34 555.1 Administrative Request for the attendance of witnesses or the production of documents; service thereof, remedies and penalties for failure to respond.
R34 571.1

Collection of tax in jeopardy.

*relates to page numbers in physical book

Web. Rev. Date: 6-12-2007


©2001 Model City Tax Code 
All rights reserved.