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Appendix
II- Model
Options
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Pages*
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Option
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Description
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Model
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Option
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1
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(Not used)
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Y2
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Food
for home consumption |
Exempt
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Taxable
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Y2
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Job printing for publishers |
Exempt
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Taxable
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Y2
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Real property rental to nonprofit primary health care facilities
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Exempt
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Taxable
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Y2
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Lodging rental - 2 units only |
Exempt
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Taxable
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Y2
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Lodging rental - 1 unit only |
Exempt
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Taxable
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Y2
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Transient (hotel "bed") tax as part of Privilege Tax |
Imposed
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Not
imposed
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Y2
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Income from coin-operated washing, drying car-wash & dry-cleaning
machines |
Exempt
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Taxable
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Y3
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(Reserved) (1996 amendments repealed this option on retail warranty,
maintenance, and service agreements) |
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Y3
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Factoring of parts and labor for "flat fee" retail repair service
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Allowed
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Not
Allowed
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Y3
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Livestock, feed, and agricultural chemicals |
Exempt
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Taxable
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Y3
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Franchise & license
fees credit against telecommunications tax |
Allowed
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Not
Allowed
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Y3
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Motor vehicle transportation for hire (if not subject to Az DOT
"Ton-Mile" tax) |
Taxable
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Exempt
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Y3
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Franchise fee credit against utility tax |
Allowed
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Not
Allowed
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Y4
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Criminal penalties -misdemeanor level |
Class
1
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Class
2
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Y4
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"Decriminalize" penalties to petty offenses |
Misdemeanor
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Petty
Offense
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Y4
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Use Tax |
Imposed
|
Not
Imposed
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*relates to page numbers
in physical book
(Option
#2).
Do NOT exempt purchases (and sales) of food for home consumption.
(Model exempts such purchases.)
| |
Replace:
Sec. ___-120 (entire) |
with:
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Sec. ___-120
(Reserved) |
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Sec. ___-465(q)
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|
(q)
food purchased with food stamps provided through the food stamp
program established by the Food Stamp Act of 1977 (P.L. 95-113;
91 Stat. 958.7 U.S.C. Section 2011 et seq.) or purchased
with food instruments issued under Section 17 of the Child Nutrition
Act (P.L. 95-627; 92 Stat. 3603; and P.L. 99-669; Section
4302; 42 United States Code Section 1786) but only to the extent
that food stamps or food instruments were actually used to purchase
such food. |
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Sec. ___-660(q)
(Use Tax)
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(q)
food purchased with food stamps provided through the food stamp
program established by the Food Stamp Act of 1977 (P.L. 95-113;
91 Stat. 958.7 U.S.C. Section 2011 et
seq.) or purchased with food instruments issued under Section
17 of the Child Nutrition Act (P.L. 95-627; 92 Stat. 3603;
and P.L. 99-669; Section 4302; 42 United States Code Section
1786). |
| |
Reg. ___-120.1
(entire) |
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Reg. ___-120.1
(Reserved) |
(Option
#3).
Do NOT exempt job printing for publishers. (Model exempts job
printing to properly licensed publishers.)
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Replace:
Sec. ___-425(b)(4)
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with:
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(4)
(Reserved) |
(Option
#4).
Do NOT exempt real property rental to nonprofit primary health care
facilities. (Model exempts real property rental to nonprofit primary
health care facilities.)
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Replace:
Sec. ___-445(e)
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with:
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(e)
(Reserved) |
(Option
#5 (Version #5A)).
Exempt only single-unit residential lodging rental. (Model exempts
lodging rental if less than 3 units in the State.)
Replace
(twice) in Sec. ___-445(f): the words "three (3)" with "two
(2)".
Replace
(once) in Reg. ___-300.1(b): the words "three (3)" with
"two (2)".
Replace
(twice) in Reg. ___-445.1(a): the words "three (3)" with
"two (2)".
(Option
#5 (Version #5B)).
Do NOT exempt any lodging rental. (Model exempts lodging rental
if less than 3 units in the State.)
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Replace:
Sec. ___-445(f)
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with:
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(f)
(Reserved) |
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Reg. ___-300.1(b)
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(b)
(Reserved) |
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Reg. ___-445.1(a)
(IF CHOOSING LOCAL OPTION #R)
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(a)
(Reserved) |
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Reg. ___-445.1
(entire - IF NOT
CHOOSING LOCAL OPTION #R)
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Sec. ___-445.1
(Reserved) |
(Option
#6).
Do NOT impose an additional transient ("hotel") tax as part of the Privilege
Tax. (The Model does impose this tax.)
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Replace:
Sec. ___-444 (a)
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with:
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Sec. ___-444 (a) Transient |
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Sec. ___-447 (entire)
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Sec. ___-444 (Reserved) |
Note:
To maintain uniformity with other cities, it is recommended that the
wording of Sec. ___-445 and ___-447 (as well as the definitions
of this Chapter) be adopted in the appropriate imposition of a hotel
gross receipts tax which is imposed as other than part of the Privilege
Tax.
(Option
#7).
Do NOT exempt gross income from coin-operated washing, drying, car-wash,
and dry-cleaning machines from the tax on rental of tangible personal
property. (Model exempts such income.)
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Replace:
Sec. ___-450(c)(8)
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with:
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(8) (Reserved) |
(Option
#8).
Reserved for future use.
(Option
#9).
Do NOT allow factoring of "flat fee" retail repair service into parts
and labor "computed charges". (Model allows such "computed charges".)
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Replace:
Reg. ___-350.2(e)(7)
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with:
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(7) (Reserved) |
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Reg. ___-465.1(b)
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(b)
(Reserved) |
(Option
#10).
Do NOT exempt livestock, feed and agricultural chemicals purchased by
ranchers, farmers, etc. (Model exempts such purchases.)
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Replace:
Sec. ___-465(r)
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with:
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(r) (Reserved) |
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Sec. ___-465(r)(1)
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(1)
(Reserved) |
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Sec. ___-465(r)(2)
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(2)
(Reserved) |
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Sec. ___-465(r)(3)
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(3)
(Reserved) |
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Sec. ___-660(r)(Use
Tax)
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(r)
(Reserved) |
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Sec. ___-660(r)(1)
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(1)
(Reserved) |
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Sec. ___-660(r)(2)
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(2)
(Reserved) |
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Sec. ___-660(r)(3)
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(3)
(Reserved) |
(Option
#11).
Do NOT allow tax credit against telecommunications tax for franchise
and license fees paid the City. (Model allows such tax credits.)
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Replace:
Sec. ___-470(d)
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with:
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(d) (Reserved) |
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Reg. ___-350.2(e)(3)(B)
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(B)
(Reserved) |
Note:
If Option #13 is also chosen, replace Reg. ___-350.2(e)(3) with
"(3) (Reserved)" as well.
(Option
#12).
Do NOT tax motor vehicle transportation for hire. (Model taxes
all motor vehicle transportation for hire which is not subject to the
Az DOT "Ton-Mile" Tax.)
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Replace:
Sec. ___-475(d)
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with:
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(d) (Reserved) |
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Sec. ___-475(d)(1)
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(1)
(Reserved) |
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Sec. ___-475(d)(2)
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(2)
(Reserved) |
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Reg. ___-350.2(e)(8)
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(8)
(Reserved) |
(Option
#13).
Do NOT allow tax credit against utility tax for franchise fees paid
the City. (Model allows such tax credits.)
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Replace:
Sec. ___-480(d)
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with:
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(d) (Reserved) |
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Reg. ___-350.2(e)(3)(A)
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(A)
(Reserved) |
Note:
If Option #11 is also chosen, replace Reg. ___-350.2(e)(3) with
"(3) (Reserved)" as well.
(Option
#14 (Version #14A)).
IMPOSE Class Two Misdemeanor criminal penalties. (Model imposes
Class One.)
Replace
in Sec. ___-580(b): the words "Class One" with the words
"Class Two".
Replace
in Reg. ___-360.2: the words "Class One" with the words
"Class Two".
(Option
#14 (Version #14B)).
REDUCE criminal penalties to petty offenses. (Model imposes Class
One Misdemeanors.)
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Replace:
Sec. ___-580(b)
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with:
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(b) (Reserved) |
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Replace
in Reg. ___-360.2: the words "Class One Misdemeanor" with
"Petty Offense".
(Option
#15).
Do NOT impose a Use Tax. (Model imposes a Use Tax.)
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Replace:
Sec. ___-270(f)
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with:
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(f) (Reserved) |
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Sec. ___-300(a)(2)
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(2)
(Reserved) |
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Sec. ___-415(b)(B)
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(B) (Reserved) |
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Sec. ___-416(c)(1)(A)(ii)
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(ii) (Reserved) |
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Sec. ___-417(c)(1)(A)(ii)
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(ii) (Reserved) |
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Article
VI (Sec. ___-600 thru 660)
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Article
VI (Reserved) |
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Sec. ___-600
(Reserved) |
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Sec. ___-610
(Reserved) |
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Sec. ___-620
(Reserved) |
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Sec. ___-630
(Reserved) |
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Sec. ___-640
(Reserved) |
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Sec. ___-650
(Reserved) |
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Sec. ___-660
(Reserved) |
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Reg. ___-115.1(f)
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(f)
(Reserved) |
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Reg. ___-300.1(a)(4)
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(4) (Reserved) |
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Reg. ___-350.2(e)(6)
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(6)
(Reserved) |
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Reg. ___-520.1(a)(6)
(If Not Choosing Appendix
I)
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(6)
(Reserved) |
Web.
Rev. Date: 3-3-2008
©2001 Model City Tax Code
All rights reserved.
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