Chapter 14
PRIVILEGE AND EXCISE TAXES1

Article I. General Conditions and Definitions

14-1.    Words of tense, number and gender; Code references.

14-100.    General definitions.

14-110.    Definitions—Income-producing capital equipment.

14-115.    Definitions—Computer software; custom computer programming.

14-120.    Definitions—Food for home consumption (Deleted). -1

Article II. Determination of Gross Income

14-200.    Determination of gross income—In general.

14-210.    Determination of gross income—Transactions between affiliated companies or persons.

14-220.    Determination of gross income—Artificially contrived transactions.

14-230.    Determination of gross income based upon method of reporting.

14-240.    Exclusion of cash discounts, returns, refunds, trade-in values, vendor-issued coupons, and rebates from gross income.

14-250.    Exclusion of combined taxes from gross income—Itemization; notice; limitations.

14-260.    Exclusion of fees and taxes from gross income; limitations.

14-265.    Tax credit offset for cable license fees.

14-266.    Exclusion of motor carrier revenues from gross income.

14-270.    Exclusion of gross income of persons deemed not engaged in business.

14-280.    Reserved.

14-285.    Reserved.

14-290.    Reserved.

14-295.    Exclusion of gross income for certain sporting events.

Article III. Licensing and Recordkeeping

14-300.    Licensing requirements. +1

14-310.    Licensing: special requirements. +1

14-320.    License fees; annual renewal; renewal fees. +1

14-330.    Licensing: duration; transferability; display; penalties; penalty waiver; relicensing; fees collectible as if taxes. +1

14-340.    Licensing: cancellation; revocation. +1

14-350.    Operating without a license. +1

14-360.    Recordkeeping requirements. +1

14-362.    Recordkeeping: income. +1

14-364.    Recordkeeping: expenditures. +1

14-366.    Recordkeeping: out-of-City and out-of-State sales. +1

14-370.    Recordkeeping: claim of exclusion, exemption, deduction, or credit; documentation; liability. +1

14-372.    Proof of exemption: sale for resale; sale, rental, lease, or license of rental equipment. +1

14-380.    Inadequate or unsuitable records. +1

Article IV. Privilege Taxes

14-400.    Imposition of privilege taxes; presumption.

14-405.    Advertising.

14-407.    Advertising—Assignment of contractual liability to remit advertising taxes; conditions; requirements; suspension of liability; reinstatement of liability; suspension of limits of actions.

14-410.    Amusements, exhibitions, and similar activities.

14-415.    Construction contracting—Construction contractors.

14-416.    Construction contracting—Speculative builders.

14-417.    Construction contracting—Owner-builders who are not speculative builders.

14-418.    Reserved.

14-420.    Reserved.

14-422.    Jet fuel sales.

14-425.    Job printing.

14-427.    Manufactured buildings.

14-430.    Timbering and other extraction.

14-432.    Mining.

14-435.    Publishing and periodicals distribution.

14-440.    Rental occupancy.

14-444.    Hotels.

14-445.    Rental, leasing, and licensing for use of real property.

14-446.    Additional tax on nonresidential rental business activity.

14-447.    Rental, leasing, and licensing for the use of real property—Additional tax upon transient lodging.

14-450.    Rental, leasing, and licensing for use of tangible personal property.

14-452.    Rental, leasing, and licensing for use of tangible personal property—Additional tax upon shortterm motor vehicle rental.

14-455.    Restaurants and bars.

14-460.    Retail sales—Measure of tax; burden of proof; exclusions.

14-462.    Retail sales—Food for home consumption. +1

14-465.    Retail sales—Exemptions.

14-470.    Telecommunication services.

14-475.    Transporting for hire.

14-480.    Utility services.

14-485.    Wastewater removal services.

Article V. Administration

14-500.    Administration of this chapter; rule-making.

14-510.    Divulging of information prohibited; exceptions allowing disclosure.

14-515.    Duties of the Taxpayer Problem Resolution Officer.

14-516.    Taxpayer assistance orders.

14-517.    Basis for evaluating employee performance.

14-520.    Reporting and payment of tax.

14-530.    When tax due; when delinquent; verification of return; extensions.

14-540.    Interest and civil penalties.

14-541.    Erroneous advice or misleading statements by the Tax Collector; abatement of penalties and interest; definition.

14-542.    Prospective application of new law or interpretation or application of law.

14-545.    Deficiencies; when inaccurate return is filed; when no return is filed; estimates.

14-546.    Closing agreements in cases of extensive taxpayer misunderstanding or misapplication; City Attorney approval; rules.

14-550.    Limitation periods.

14-553.    Examination of taxpayer records; joint audits.

14-555.    Tax Collector may examine books and other records; failure to provide records.

14-556.    No additional audits or proposed assessments; exceptions.

14-560.    Erroneous payment of tax; credits and refunds; limitations.

14-565.    Payment of tax by the incorrect taxpayer or to the incorrect Arizona city or town.

14-567.    Reserved.

14-570.    Administrative review; petition for hearing or for redetermination; finality of order.

14-571.    Jeopardy assessments.

14-572.    Expedited review of jeopardy assessments.

14-575.    Judicial review.

14-577.    Refunds of taxes paid under protest.

14-578.    Reimbursement of fees and other costs; definitions.

14-580.    Criminal penalties.

14-590.    Civil actions.

14-595.    Collection of taxes when there is succession in and/or cessation of business.

14-596.    Agreement for installment payments of tax.

14-597.    Private taxpayer rulings; request; revocation or modification; definition.

Article VI. Use Tax

14-600.    Use tax—Definitions.

14-610.    Use tax—Imposition of tax; presumption.

14-620.    Use tax—Liability for tax.

14-630.    Use tax—Recordkeeping requirements.

14-640.    Use tax—Credit for equivalent excise taxes paid another jurisdiction.

14-650.    Use tax—Exclusion when acquisition subject to use tax is taxed or taxable elsewhere in this chapter; limitation.

14-660.    Use tax—Exemptions.

Article VII. Access to Care Program

14-700.    Legislative intent.

14-701.    Definitions.

14-705.    Creation of Access to Care fund.

14-710.    Imposition of Access to Care tax and rate.

14-715.    Collection of tax.

14-720.    Use of Access to Care tax fund.

14-725.    Transfer to AHCCCS.

14-730.    No impact on patients or payers.

14-735.    Requirements for implementation.

14-740.    Termination.

14-745.    Impact of termination or recoupment.

14-750.    Interest and penalties.

14-755.    Examination of books and records; failure to provide records.

Article VIII. Reserved

Regulations—Privilege and Excise Taxes

14-100.1.    Brokers.

14-100.2.    Delivery, installation, or other direct customer services.

14-100.3.    Retailers.

14-100.4.    Out-of-City/out-of-State sales—Sales to Native Americans.

14-100.5.    Remediation contracting.

14-110.1.    Reserved.

14-110.2.    Reserved.

14-115.1.    Computer hardware, software, and data services.

14-120.1.    Food for home consumption—Recordkeeping and reporting requirements (Deleted). -1

14-200.1.    When deposits are includable in gross income.

14-250.1.    Excess tax collected.

14-270.1.    Proprietary activities of municipalities are not considered activities of a governmental entity.

14-270.2.    Proprietary clubs.

14-300.1.    Who must apply for a license (Deleted). -1

14-300.2.    Reserved (Deleted). -1

14-310.1.    Proration of initial annual license fees (Deleted). -1

14-310.2.    "Casual" exemption of activities from the licensing requirements of Section 14-310 (Deleted). -1

14-310.3.    Annual license fee for persons engaged in providing transient and nontransient lodging (Deleted). -1

14-350.1.    Recordkeeping—Income (Deleted). -1

14-350.2.    Recordkeeping—Expenditures (Deleted). -1

14-350.3.    Recordkeeping—Out-of-City and Out-of-State sales (Deleted). -1

14-360.1.    Proof of exemption—Sale for resale; sale, rental lease, or license of rental equipment (Deleted). -1

14-360.2.    Proof of exemption—Exemption certification (Deleted). -1

14-405.1.    Local advertising examples.

14-405.2.    Advertising activity within the City.

14-407.1.    Advertising—Assignment of taxes.

14-415.1.    Distinction between the categories of construction contracting.

14-415.2.    Distinction between construction contracting and certain related activities.

14-415.3.    Construction contracting; tax rate effective date.

14-416.1.    Speculative builders—Homeowner’s bona fide non-business sale of a family residence.

14-416.2.    Reconstruction contracting.

14-425.1.    Distinction between job printing and certain related activities.

14-435.1.    Distinction between publishing of periodicals and certain related activities.

14-435.2.    Advertising income of publishers and distributors of newspapers and other periodicals.

14-445.1.    When the rental, leasing, and licensing of real property is exempt as "casual."

14-445.2.    Reserved.

14-445.3.    Rental, leasing, and licensing of real property as lodging—Room and board; furnished lodging.

14-447.1.    Reserved.

14-450.1.    Distinction between rental, leasing, and licensing for use of tangible personal property and certain related activities.

14-450.2.    Rental, leasing, and licensing for use of tangible personal property—Membership fees; other charges.

14-450.3.    Rental, leasing, and licensing for use of equipment with operator.

14-450.4.    Rental, leasing, and licensing for use of tangible personal property—Semi-permanently or permanently installed tangible personal property.

14-450.5.    Rental, leasing, and licensing for use of tangible personal property—Delivery, installation, repair, and maintenance charges.

14-455.1.    Gratuities related to restaurant activity.

14-460.1.    Distinction between retail sales and certain other transfers of tangible personal property.

14-460.2.    Retail sales—Trading stamp company transactions.

14-460.3.    Retail sales—Membership fees of retailers.

14-460.4.    Retail sales—Professional services.

14-460.5.    Retail sales—Monetized bullion; numismatic value of coins.

14-460.6.    Retail sales—Consignment sales.

14-465.1.    Retail sales—Repair services.

14-465.2.    Retail sales—Warranty, maintenance, and similar service contracts.

14-465.3.    Retail sales—Sale of containers, paper products, and labels.

14-465.4.    Retail sales—Aircraft acquired for use outside the State.

14-470.1.    Telecommunication services.

14-475.1.    Distinction between transporting for hire and certain related activities.

14-520.1.    Reports made to the City.

14-520.2.    Change of method of reporting.

14-555.1.    Administrative request for the attendance of witnesses or the production of documents; service thereof; remedies and penalties for failure to respond.

14-571.1.    Collection of tax in jeopardy.


1

Charter reference—Finance and taxation, ch. XVIII.

Cross reference—Alcoholic beverages, ch. 6; amusements, ch. 7; businesses, ch. 10; finance, ch. 13; licenses, ch. 19; street and sidewalk vending, § 31-22 et seq.

State Law reference—Local excise taxes, A.R.S. § 42-6001 et seq.; transaction, privilege and affiliated excise taxes, A.R.S. § 42-5001 et seq.