Article 8A-3
LICENSING AND RECORDKEEPING
Sections:
8A-300 Licensing Requirements
8A-305 Special Licensing Requirements
8A-310 Licensing: Duration of License; Transferability; Display
8A-315 (Reserved)
8A-320 Licensing: Cancellation; Revocation
8A-330 Operating Without a License
8A-350 Recordkeeping Requirements
8A-360 Recordkeeping: Claim of Exclusion, Exemption, Deduction, or Credit; Documentation; Liability
8A-370 Inadequate or Unsuitable Records
8A-300 Licensing Requirements
a. The following persons shall make application to the Tax Collector for a privilege license, accompanied by a nonrefundable fee of twelve dollars ($12.00), and no person shall engage or continue in business or engage in such activities until he shall have such a license:
1. every person desiring to engage or continue in business activities within the Town upon which a privilege tax is imposed by this chapter.
2. (Reserved)
3. every person required to report and pay a tax upon rental occupancy, as imposed by Section 8A-440.
b. A person engaged in more than one (1) activity subject to Town privilege and use taxes at any one (1) business location is not required to obtain a separate license for each activity; provided, that at the time such person makes application for a license, he shall list on such application each category of activity in which he is engaged. The licensee shall inform the Tax Collector of any changes in his business activities, location, or mailing address within thirty (30) days.
c. Limitation. The issuance of a privilege license by the Tax Collector shall in no way be construed as permission to operate a business activity in violation of any other law or regulation to which such activity may be subject.
((O)08-08, Added, 4/16/08)
8A-305 Special Licensing Requirements
a. Partnerships. Application for a privilege license for a partnership engaging or continuing in business in the Town shall provide, as a minimum, the names and addresses of all general partners. Licenses issued to persons engaged in business as partners, limited or general, shall be in the name of the partnership.
b. Corporations. Application for a privilege license for a corporation engaging or continuing in business in the Town shall provide, as a minimum, the names and addresses of both the chief executive officer and chief financial officer of the corporation. Licenses issued to persons engaged in business as corporations shall be in the name of the corporation.
c. Multiple Locations or Multiple Business Names. A person engaged in or conducting one (1) or more businesses at two (2) or more locations or under two (2) or more business names shall procure a license for each such location or business name. A “location” is a place of a separate business establishment.
d. (Reserved)
((O)08-08, Added, 4/16/08)
8A-310 Licensing: Duration of License; Transferability; Display
a. Except as provided in Section 8A-320, the privilege license shall be valid until request for cancellation and/or surrender of the license by the licensee or expiration through cessation by the licensee of the business activity for which it was issued.
b. The privilege license shall be nontransferable between owners or locations, and shall be on display to the public in the licensee’s place of business.
c. Any licensee who permits his license to expire through cancellation as provided in Section 8A-320, by his request for cancellation, by surrender of the license, or by the cessation of the business activity for which the license was issued, and who thereafter applies for license, shall be granted a new license as an original applicant and shall pay the current license fee. Any licensee who loses or misplaces his privilege license which is still in effect shall be charged the current license fee for each reissuance of a license.
d. (Reserved)
e. (Reserved)
f. (Reserved)
g. (Reserved)
h. (Reserved)
i. (Reserved)
j. (Reserved)
((O)08-08, Added, 4/16/08)
8A-315 (Reserved)
((O)08-08, Added, 4/16/08)
8A-320 Licensing: Cancellation; Revocation
a. Cancellation. The Tax Collector shall be authorized to cancel the Town privilege license of any licensee as “inactive” if the taxpayer, required to report monthly to the Town, has neither filed any return nor remitted to the Town any taxes imposed by this chapter for a period of six (6) consecutive months; or, if required to report quarterly, has neither filed any return nor remitted any taxes imposed by this chapter for two (2) consecutive quarters; or, if required to report annually, has neither filed any return nor remitted any taxes imposed by this chapter when such annual report and tax are due to be filed with and remitted to the Tax Collector.
b. Revocation. If any licensee fails to pay any tax, interest, penalty, fee, or sum required to be paid to the Town under this chapter, or if such licensee fails to comply with any other provisions of this chapter, the Tax Collector shall be authorized to revoke the Town privilege license of said licensee.
c. Notice and Hearing. The Tax Collector shall deliver notice to such licensee of cancellation or revocation of the privilege license. If within twenty (20) days the licensee so notified requests a hearing, he shall be granted a hearing before the Tax Collector.
d. After cancellation or revocation of a taxpayer’s license, the taxpayer shall not be relicensed until all reports have been filed; all fees, taxes, interest, and penalties due have been paid; and he is in compliance with the provisions of this chapter.
((O)08-08, Added, 4/16/08)
8A-330 Operating Without a License
It shall be unlawful for any person who is required by this chapter to obtain a privilege license to engage in or continue in business within the Town without a license. The Tax Collector shall assess any delinquencies in tax, interest, and penalties which may apply against such person upon any transactions subject to the taxes imposed by this chapter.
((O)08-08, Added, 4/16/08)
8A-350 Recordkeeping Requirements
a. It shall be the duty of every person subject to the tax imposed by this chapter to keep and preserve suitable records and such other books and accounts as may be necessary to determine the amount of tax for which he is liable under this chapter. The books and records must contain, at a minimum, such detail and summary information as may be required by regulation in Article 8A-7; or when records are maintained within an electronic data processing (EDP) system, the requirements established by the Arizona Department of Revenue for privilege tax filings will be accepted. It shall be the duty of every person to keep and preserve such books and records for a period equal to the applicable limitation period for assessment of tax, and all such books and records shall be open for inspection by the Tax Collector during any business day.
b. The Tax Collector may direct, by letter, a specific taxpayer to keep specific other books, records, and documents. Such letter directive shall apply:
1. only for future reporting periods, and
2. only by express determination of the Tax Collector that such specific recordkeeping is necessary due to the inability of the Town to conduct an adequate examination of the past activities of the taxpayer, which inability resulted from inaccurate or inadequate books, records, or documentation maintained by the taxpayer.
((O)08-08, Added, 4/16/08)
8A-360 Recordkeeping: Claim of Exclusion, Exemption, Deduction, or Credit; Documentation; Liability
a. All deductions, exclusions, exemptions and credits provided in this chapter are conditional upon adequate proof and documentation of such as may be required under A.R.S. Section 42-5022 or by this chapter or regulation in Article 8A-7.
b. Any person who claims and receives an exemption, deduction, exclusion, or credit to which he is not entitled under this chapter shall be subject to, liable for, and pay the tax on the transaction as if the vendor subject to the tax had passed the burden of the payment of the tax to the person wrongfully claiming the exemption. A person who wrongfully claimed such exemption shall be treated as if he is delinquent in the payment of the tax and shall be subject to interest and penalties upon such delinquency. However, if the tax is collected from the vendor on such transaction it shall not again be collected from the person claiming the exemption, or if collected from the person claiming the exemption it shall not also be collected from the vendor.
((O)08-08, Added, 4/16/08)
8A-370 Inadequate or Unsuitable Records
In the event the records provided by the taxpayer are considered by the Tax Collector to be inadequate or unsuitable to determine the amount of the tax for which such taxpayer is liable under the provisions of this chapter, it is the responsibility of the taxpayer either:
1. to provide such other records required by this chapter or regulation in Article 8A-7; or
2. to correct or to reconstruct his records, to the satisfaction of the Tax Collector.
((O)08-08, Added, 4/16/08)