Chapter 14 PRIVILEGE AND EXCISE TAXES1
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- Article I. General Conditions and Definitions
- Article II. Determination of Gross Income
- Sec. 14-200. Determination of gross income—In general.
- Sec. 14-210. Determination of gross income—Transactions between affiliated companies or persons.
- Sec. 14-220. Determination of gross income—Artificially contrived transactions.
- Sec. 14-230. Determination of gross income based upon method of reporting.
- Sec. 14-240. Exclusion of cash discounts, returns, refunds, trade-in values, vendor-issued coupons, and rebates from gross income.
- Sec. 14-250. Exclusion of combined taxes from gross income—Itemization; notice; limitations.
- Sec. 14-260. Exclusion of fees and taxes from gross income; limitations.
- Sec. 14-265. Tax credit offset for cable license fees.
- Sec. 14-266. Exclusion of motor carrier revenues from gross income.
- Sec. 14-270. Exclusion of gross income of persons deemed not engaged in business.
- Sec. 14-280. Reserved.
- Sec. 14-285. Reserved.
- Sec. 14-290. Reserved.
- Sec. 14-295. Exclusion of gross income for certain sporting events.
- Article III. Licensing and Recordkeeping
- Sec. 14-300. Licensing requirements.
- Sec. 14-310. Licensing: special requirements.
- Sec. 14-320. License fees; annual renewal; renewal fees.
- Sec. 14-330. Licensing: duration; transferability; display; penalties; penalty waiver; relicensing; fees collectible as if taxes.
- Sec. 14-340. Licensing: cancellation; revocation.
- Sec. 14-350. Operating without a license.
- Sec. 14-360. Recordkeeping requirements.
- Sec. 14-362. Recordkeeping: income.
- Sec. 14-364. Recordkeeping: expenditures.
- Sec. 14-366. Recordkeeping: out-of-City and out-of-State sales.
- Sec. 14-370. Recordkeeping: claim of exclusion, exemption, deduction, or credit; documentation; liability.
- Sec. 14-372. Proof of exemption: sale for resale; sale, rental, lease, or license of rental equipment.
- Sec. 14-380. Inadequate or unsuitable records.
- Article IV. Privilege Taxes
- Sec. 14-400. Imposition of privilege taxes; presumption.
- Sec. 14-405. Advertising.
- Sec. 14-407. Advertising—Assignment of contractual liability to remit advertising taxes; conditions; requirements; suspension of liability; reinstatement of liability; suspension of limits of actions.
- Sec. 14-410. Amusements, exhibitions, and similar activities.
- Sec. 14-415. Construction contracting—Construction contractors.
- Sec. 14-415.1. Liability for MRRA amounts, equal to Retail transaction privilege tax due.
- Sec. 14-416. Construction contracting—Speculative builders.
- Sec. 14-416.1. Speculative builders—Homeowner’s bona fide non-business sale of a family residence.
- Sec. 14-416.2. Reconstruction contracting.
- Sec. 14-417. Construction contracting—Owner-builders who are not speculative builders.
- Sec. 14-418. Reserved.
- Sec. 14-420. Reserved.
- Sec. 14-422. Jet fuel sales.
- Sec. 14-425. Job printing.
- Sec. 14-427. Manufactured buildings.
- Sec. 14-430. Timbering and other extraction.
- Sec. 14-432. Mining.
- Sec. 14-435. Publishing and periodicals distribution.
- Sec. 14-440. Rental occupancy.
- Sec. 14-444. Hotels.
- Sec. 14-445. Rental, leasing, and licensing for use of real property.
- Sec. 14-446. Additional tax on nonresidential rental business activity.
- Sec. 14-447. Rental, leasing, and licensing for the use of real property—Additional tax upon transient lodging.
- Sec. 14-450. Rental, leasing, and licensing for use of tangible personal property.
- Sec. 14-452. Rental, leasing, and licensing for use of tangible personal property—Additional tax upon shortterm motor vehicle rental.
- Sec. 14-455. Restaurants and bars.
- Sec. 14-460. Retail sales—Measure of tax; burden of proof; exclusions.
- Sec. 14-462. Retail sales—Food for home consumption.
- Sec. 14-465. Retail sales—Exemptions.
- Sec. 14-470. Telecommunication services.
- Sec. 14-475. Transporting for hire.
- Sec. 14-480. Utility services.
- Sec. 14-485. Wastewater removal services.
- Article V. Administration
- Sec. 14-500. Administration of this chapter; rule-making.
- Sec. 14-510. Divulging of information prohibited; exceptions allowing disclosure.
- Sec. 14-515. Duties of the Taxpayer Problem Resolution Officer.
- Sec. 14-516. Taxpayer assistance orders.
- Sec. 14-517. Basis for evaluating employee performance.
- Sec. 14-520. Reporting and payment of tax.
- Sec. 14-530. When tax due; when delinquent; verification of return; extensions.
- Sec. 14-540. Interest and civil penalties.
- Sec. 14-541. Erroneous advice or misleading statements by the Tax Collector; abatement of penalties and interest; definition.
- Sec. 14-542. Prospective application of new law or interpretation or application of law.
- Sec. 14-545. Deficiencies; when inaccurate return is filed; when no return is filed; estimates.
- Sec. 14-546. Closing agreements in cases of extensive taxpayer misunderstanding or misapplication; City Attorney approval; rules.
- Sec. 14-550. Limitation periods.
- Sec. 14-553. Examination of taxpayer records; joint audits.
- Sec. 14-555. Tax Collector may examine books and other records; failure to provide records.
- Sec. 14-556. No additional audits or proposed assessments; exceptions.
- Sec. 14-560. Erroneous payment of tax; credits and refunds; limitations.
- Sec. 14-565. Payment of tax by the incorrect taxpayer or to the incorrect Arizona city or town.
- Sec. 14-567. Reserved.
- Sec. 14-570. Administrative review; petition for hearing or for redetermination; finality of order.
- Sec. 14-571. Jeopardy assessments.
- Sec. 14-572. Expedited review of jeopardy assessments.
- Sec. 14-575. Judicial review.
- Sec. 14-577. Refunds of taxes paid under protest.
- Sec. 14-578. Reimbursement of fees and other costs; definitions.
- Sec. 14-580. Criminal penalties.
- Sec. 14-590. Civil actions.
- Sec. 14-595. Collection of taxes when there is succession in and/or cessation of business.
- Sec. 14-596. Agreement for installment payments of tax.
- Sec. 14-597. Private taxpayer rulings; request; revocation or modification; definition.
- Article VI. Use Tax
- Sec. 14-600. Use tax—Definitions.
- Sec. 14-610. Use tax—Imposition of tax; presumption.
- Sec. 14-620. Use tax—Liability for tax.
- Sec. 14-630. Use tax—Recordkeeping requirements.
- Sec. 14-640. Use tax—Credit for equivalent excise taxes paid another jurisdiction.
- Sec. 14-650. Use tax—Exclusion when acquisition subject to use tax is taxed or taxable elsewhere in this chapter; limitation.
- Sec. 14-660. Use tax—Exemptions.
- Article VII. Access to Care Program
- Sec. 14-700. Legislative intent.
- Sec. 14-701. Definitions.
- Sec. 14-705. Creation of Access to Care fund.
- Sec. 14-710. Imposition of Access to Care tax and rate.
- Sec. 14-715. Collection of tax.
- Sec. 14-720. Use of Access to Care tax fund.
- Sec. 14-725. Transfer to AHCCCS.
- Sec. 14-730. No impact on patients or payers.
- Sec. 14-735. Requirements for implementation.
- Sec. 14-740. Termination.
- Sec. 14-745. Impact of termination or recoupment.
- Sec. 14-750. Interest and penalties.
- Sec. 14-755. Examination of books and records; failure to provide records.
- Article VIII. Reserved
- Regulations—Privilege and Excise Taxes
- Sec. 14-100.1. Brokers.
- Sec. 14-100.2. Delivery, installation, or other direct customer services.
- Sec. 14-100.3. Retailers.
- Sec. 14-100.4. Out-of-City/out-of-State sales—Sales to Native Americans.
- Sec. 14-100.5. Remediation contracting.
- Sec. 14-110.1. Reserved.
- Sec. 14-110.2. Reserved.
- Sec. 14-115.1. Computer hardware, software, and data services.
- Sec. 14-120.1. Repealed.
- Sec. 14-200.1. When deposits are includable in gross income.
- Sec. 14-250.1. Excess tax collected.
- Sec. 14-270.1. Proprietary activities of municipalities are not considered activities of a governmental entity.
- Sec. 14-270.2. Proprietary clubs.
- Sec. 14-300.1. Repealed.
- Sec. 14-300.2. Repealed.
- Sec. 14-310.1. Repealed.
- Sec. 14-310.2. Repealed.
- Sec. 14-310.3. Repealed.
- Sec. 14-350.1. Repealed.
- Sec. 14-350.2. Repealed.
- Sec. 14-350.3. Repealed.
- Sec. 14-360.1. Repealed.
- Sec. 14-360.2. Repealed.
- Sec. 14-405.1. Local advertising examples.
- Sec. 14-405.2. Advertising activity within the City.
- Sec. 14-407.1. Advertising—Assignment of taxes.
- Sec. 14-415.1. Distinction between the categories of construction contracting.
- Sec. 14-415.2. Distinction between construction contracting and certain related activities.
- Sec. 14-415.3. Construction contracting; tax rate effective date.
- Sec. 14-425.1. Distinction between job printing and certain related activities.
- Sec. 14-435.1. Distinction between publishing of periodicals and certain related activities.
- Sec. 14-435.2. Advertising income of publishers and distributors of newspapers and other periodicals.
- Sec. 14-445.1. When the rental, leasing, and licensing of real property is exempt as "casual."
- Sec. 14-445.2. Reserved.
- Sec. 14-445.3. Rental, leasing, and licensing of real property as lodging—Room and board; furnished lodging.
- Sec. 14-447.1. Reserved.
- Sec. 14-450.1. Distinction between rental, leasing, and licensing for use of tangible personal property and certain related activities.
- Sec. 14-450.2. Rental, leasing, and licensing for use of tangible personal property—Membership fees; other charges.
- Sec. 14-450.3. Rental, leasing, and licensing for use of equipment with operator.
- Sec. 14-450.4. Rental, leasing, and licensing for use of tangible personal property—Semi-permanently or permanently installed tangible personal property.
- Sec. 14-450.5. Rental, leasing, and licensing for use of tangible personal property—Delivery, installation, repair, and maintenance charges.
- Sec. 14-455.1. Gratuities related to restaurant activity.
- Sec. 14-460.1. Distinction between retail sales and certain other transfers of tangible personal property.
- Sec. 14-460.2. Retail sales—Trading stamp company transactions.
- Sec. 14-460.3. Retail sales—Membership fees of retailers.
- Sec. 14-460.4. Retail sales—Professional services.
- Sec. 14-460.5. Retail sales—Monetized bullion; numismatic value of coins.
- Sec. 14-460.6. Retail sales—Consignment sales.
- Sec. 14-465.1. Retail sales—Repair services.
- Sec. 14-465.2. Retail sales—Warranty, maintenance, and similar service contracts.
- Sec. 14-465.3. Retail sales—Sale of containers, paper products, and labels.
- Sec. 14-465.4. Retail sales—Aircraft acquired for use outside the State.
- Sec. 14-470.1. Repealed.
- Sec. 14-475.1. Distinction between transporting for hire and certain related activities.
- Sec. 14-520.1. Reports made to the City.
- Sec. 14-520.2. Change of method of reporting.
- Sec. 14-555.1. Administrative request for the attendance of witnesses or the production of documents; service thereof; remedies and penalties for failure to respond.
- Sec. 14-571.1. Collection of tax in jeopardy.
1Charter 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.