(a) the total
price of all goods acquired for use or storage in the City.
(b) the date of
acquisition and the name and business address of the seller or lessor
of all goods acquired for use or storage in the City.
(c) documentation
of taxes, freight, and direct customer service labor separately charged
and paid for each purchase, rental, lease, or license.
(d) the gross
price of each acquisition claimed as exempt from tax, and with respect
to each transaction so claimed, sufficient evidence to satisfy the
Tax Collector that the exemption claimed is applicable.
(e) as applicable
to each taxpayer, documentation sufficient to the Tax Collector, so
that he may ascertain:
(1) all construction
expenditures and all Privilege and Use Taxes claimed paid, relating
to owner-builders and speculative builders.
(2) disbursement
of collected gratuities and related payroll information required
of restaurants.
**((3)
franchise and license fee payments and computations thereto which
relate to:
Model Options
#11 & 13: (3) (Reserved))**
**((A)
utility service
Model Option
#13: (A) (Reserved))**
**((B)
telecommunication service.
Model Option
#11: (B) (Reserved))**
(4) the validity
of any claims of proof of exemption, as provided by Regulation.
(5) a claimed
alternative prior value for reconstruction.
**((6)
all claimed exemptions to the Use Tax imposed by Article VI of this
Chapter.
Model Option
#15: (6) (Reserved))**
**((7)
costs used to compute the "computed charge" claimed for retail service
and repair.
Model Option
#9: (7) (Reserved))**
**((8)
payments of tax to the Arizona Department of Transportation and
computations therefor, when a motor-vehicle transporter claims such
the exemption.
Model Option
#12: (8) (Reserved))**
(9) (Reserved)
++(Local Option
#Q:
(9) payments
by tenants subject to the tax upon Rental Occupancy imposed by Section
___-440.)++
(f) any additional
documentation as the Tax Collector, by Regulation, shall deem necessary
for any specific class of taxpayer by reason of the specialized business
activity of specific exemptions afforded to that class of taxpayer.
(g) In all cases,
the books and records of the taxpayer shall indicate both individual
transaction amounts and totals for each reporting period for each
category of taxable, exempt, and excluded expenditures as defined
by this Chapter.
