Chapter 3.05
PRIVILEGE AND EXCISE TAXES
Sections:
3.05.010 Adoption of Model Cities Tax Code.
3.05.020 Appendix I amendment to Model Cities Tax Code.
3.05.030 Appendix II amendment to Model Cities Tax Code.
3.05.040 Appendix III amendment to Model Cities Tax Code.
3.05.050 Appendix IV amendment to Model Cities Tax Code.
Prior legislation: Ords. 1996-03, 1996-17, 1997-03, 1998-07, 1999-11, 2000-07, 2001-12, 2003-04, 2005-01, 2005-02, 2006-11, 2006-16, 2007-09, 2008-04, 2009-24, 2011-055 and prior code §§ 8-1 through 8-597.
3.05.010 Adoption of Model Cities Tax Code.
That certain document known as “Model Cities Tax Code,” maintained by the Arizona Department of Revenue pursuant to ARS 42-6053 and currently available at https://modelcitytaxcode.az.gov, as amended from time to time, is hereby referred to, adopted and made a part of this town code as if fully set out in this title. [Ord. 2020-150 § 1.]
3.05.020 Appendix I amendment to Model Cities Tax Code.
The Model Cities Tax Code is amended as provided in Appendix I to the Model Cities Tax Code, titled Appendix I – Modifications to Model City Code for Cities/Towns in State Collection System, as amended from time to time. [Ord. 2020-150 § 1.]
3.05.030 Appendix II amendment to Model Cities Tax Code.
The Model Cities Tax Code is amended as provided in Appendix II to the Model Cities Tax Code, titled Appendix II – Model Options, by adopting the following Model Options, as amended from time to time:
A. Option No. 3, do not exempt job printing for publishers, amending Article IV, Section 425(b)(4).
B. Option No. 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, amending Article IV, Section 450(c)(8).
C. Option No. 10, do not exempt livestock, feed and agricultural chemicals purchased by ranchers, farmers, etc., amending Article IV, Sections 465 and 660.
D. Option No. 11, do not allow tax credit against telecommunications tax for franchise and license fees paid the city, amending Article IV, Section 470(d) and Regulation 350.2(e)(3)(B).
E. Option No. 12, do not tax motor vehicle transportation for hire, amending Article IV, Section 475 and Regulation 350.2(e)(8). [Ord. 2023-170 § 2; Ord. 2020-150 § 1.]
3.05.040 Appendix III amendment to Model Cities Tax Code.
The Model Cities Tax Code is amended as provided in Appendix III to the Model Cities Tax Code, titled Local Options, by adopting the following Local Options, as amended from time to time:
A. Local Option No. G, exempt local advertising, amending Article IV, Section 405(b).
B. Local Option No. AA, exempt employee meals from tax, amending Article IV, Section 465(x).
C. Local Option No. GG, tax municipal utility services to out-of-city customers where such service is not subject to an equivalent excise tax, amending Article IV, Section 480(a)(2).
D. Local Option No. Z, exempt sales/purchases of college textbooks, amending Article IV, Section 660(w).
E. Local Option No. HH, exempt from use tax certain charitable donations, amending Article IV, Section 660(y).
F. Local Option No. PP, exempt sales of electricity or natural gas to manufacturing or smelting operations or a business that operates an international operations center in this state and that is certified by the Arizona Commerce Authority pursuant to ARS 41-1520, amending Article IV, Section 480(k). [Ord. 2023-170 § 3; Ord. 2020-150 § 1.]
3.05.050 Appendix IV amendment to Model Cities Tax Code.
The Model Cities Tax Code is amended as provided in Appendix IV to the Model Cities Tax Code, titled Modifications to the Model City Tax Code for Cities and Towns in State Collection System Performing Supplementary Local Audits, as amended from time to time. [Ord. 2020-150 § 1.]
3.05.060 Tax rate table.
|
Region/City Code: |
SA |
|
County Code: |
PMA |
|
Tax Classification |
Model City Tax Code Provision |
Applicable Model Options |
Applicable Local Options |
Business Code |
Tax Rate % |
|---|---|---|---|---|---|
|
Advertising |
IV-405 |
|
G |
N/A |
|
|
Amusements |
IV-410 |
|
|
012 |
2.00 |
|
Contracting – Prime |
IV-415 |
|
|
015 |
4.00 |
|
MRRA Amount |
IV-415.1 |
|
|
315 |
2.00 |
|
Contracting – Speculative Builders |
IV-416 |
|
|
016 |
4.00 |
|
Contracting – Owner Builder |
IV-417 |
|
|
037 |
4.00 |
|
Job Printing |
IV-425 |
3 |
|
010 |
2.00 |
|
Manufactured Buildings |
IV-427 |
|
|
027 |
2.00 |
|
Timbering and Other Extraction |
IV-430 |
|
|
020 |
2.00 |
|
Severance – Metal Mining |
IV-432 |
|
|
019 |
0.10 |
|
Publication |
IV-435 |
|
|
009 |
2.00 |
|
Hotels |
IV-444 |
|
|
044 |
2.00 |
|
Hotel/Motel (Additional Tax) |
IV-447 |
|
|
144 |
2.00 |
|
Rental, Leasing and Licensing for Use of TPP |
IV-450 |
7 |
|
214 |
2.00 |
|
Residential Rental, Leasing and Licensing for Use |
IV-445 |
|
|
045 |
2.00 |
|
Commercial Rental, Leasing and Licensing for Use |
IV-445 |
|
|
213 |
2.00 |
|
Restaurants and Bars |
IV-455 |
|
|
011 |
2.00 |
|
Retail Sales – Food for Home Consumption |
IV-462 |
|
|
N/A |
|
|
Retail |
IV-465 |
10 |
Z, AA |
017 |
2.00 |
|
Communications |
IV-470 |
11 |
|
005 |
2.00 |
|
Transporting |
IV-475 |
12 |
|
006 |
2.00 |
|
Utilities |
IV-480 |
|
GG, PP |
004 |
4.00 |
|
Use Tax Purchases |
VI-610 |
|
Z, AA, HH, PP |
029 |
2.00 |
|
Use Tax From Inventory |
VI-610 |
|
Z, AA, HH, PP |
030 |
2.00 |
[Ord. 2023-170 § 4; Ord. 2020-150 § 1.]