©2000 Model City
Tax Code





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R23 445.2 (Repealed by the 1995 Amendments)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.