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REGULATIONS
- PRIVILEGE AND EXCISE TAXES
Reg.
___-270.1. Proprietary activities of municipalities are not considered
activities of a governmental entity.
The following activities,
when performed by a municipality, are considered to be activities of
a person engaged in business for the purposes of this Chapter, and not
excludable by reason of Section ___-270:
(a) rental, leasing,
or licensing for use of real property to other than another department
or agency of the municipality.
(b) producing,
providing, or furnishing electricity, electric lights, current, power,
gas (natural or artificial), or water to consumers or ratepayers.
(c) sale of tangible
personal property to the public, when similar tangible personal property
is available for sale by other persons, as, for example, at police
or surplus auctions.
(d) (See Phoenix
& Scottsdale city pages)
Web.
Rev. Date: 10-30-2000
©2001 Model City Tax Code
All rights reserved.
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