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©2000
Model City
Tax Code
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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. |
| 32.1 |
450 |
Rental, leasing and 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) |
*relates to page
numbers in physical book
Web.
Rev. Date: 4-1-2009
©2001 Model City Tax Code
All rights reserved.
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