CHAPTER 34:  TAX CODE
Editor’s Note:
   The Tax Code is set out at length herein. No stylistic changes have been made, but the following Tax Code has been updated through Ord. 2011-02, passed 9-12-2011, copies of which are on file in the office of the Town Clerk.
SECTION   DESCRIPTION
ARTICLE I - GENERAL CONDITIONS AND DEFINITIONS
1   Words of tense, number and gender; code references.
100   General definitions.
   Assembler
   Broker (Reg. 100.1)
   Business
   Business day
   Casual activity or sale
   Combined taxes
   Commercial property
   Communications channel
   Construction contracting
   Construction contractor
   Delivery (of notice) by the Tax Collector
   Delivery, installation, or other direct customer services (Reg. 100.2)
   Engaging
   Equivalent excise tax
   Federal government
   Food
   Hotel
   Job printing
   Lessee
   Lessor
   License (for use)
   Lodging (lodging space)
   Manufactured buildings
   Manufacturer
   Medical Marijuana
   Mining and metallurgical supplies
   Modifier
   Nonprofit entity
   Occupancy (of real property)
   Out-of-Town sale
   Out-of-State sale
   Owner-builder
   Person
   Prosthetic
   Qualifying community health center
   Qualifying health care organization
   Qualifying hospital
   Receipt (of notice) by the taxpayer
   Remediation
   Rental equipment
   Rental supply
   Repairer
   Resides within the Town
   Restaurant
   Retail sale (sale at retail)
   Retailer (Reg. 100.3)
   Sale
   Solar Daylighting
   Solar Energy Device
   Speculative builder
   Substantially complete
   Supplier
   Tax Collector
   Taxpayer
   Telecommunication service
   Transient
   Utility service
110   Definitions: income-producing capital equipment. (Reg. 110.1)
   (a)   includes, subject to (d):
      (1)   machinery or equipment (Reg. 110.2)
      (2)   mining
      (3)   telecommunications
      (4)   electrical generation or transmission
      (5)   pipes or valves
      (6)   aircraft instruments
      (7)   aircraft machinery, equipment
      (8)   railroad rolling stock
      (9)   oil/gas drilling equipment
      (10)   urban mass transit vehicles
      (11)   utility services
      (12)   groundwater measuring devices
      (13)   research and development
      (14)   (Reserved)
      (15)   liquid, solid or gaseous chemicals
      (16)   cleanrooms
      (17)   soundstage complex
      (18)   satellite television or data transmission service
      (19)   poultry and eggs
      (20)   control of land, water or air pollution
      (21)   television signals
   (b)   ancillary equipment to remove waste products, except (d).
   (c)   repair and replacement parts
   (d)   definition does not include:
      (1)   expendable materials
      (2)   janitorial equipment and hand tools
      (3)   office equipment, furniture, supplies
      (4)   sales/distribution
      (5)   motor vehicles licensed for road use
      (6)   certain materials
      (7)   motors and pumps for drip irrigation
   (e)   aircraft definitions
      (1)   aircraft simulator or component parts
      (2)   other accessories and related equipment defined
115   Definitions: computer software; custom computer programming (Reg 115.1)
   (a)   computer software
   (b)   custom computer programming
120   Definitions: food for home consumption. (Reg. 120.1)
   (a)   (1)   Eligible grocery business
      (2)   Facilities for the consumption of food
      (3)   Food for consumption on the premises
      (4)   Hot prepared food
      (5)   Premises
   (b)   Food for home consumption
ARTICLE II - DETERMINATION OF GROSS INCOME
200   Determination of gross income: in general.
   (a)   Includes:
      (1)   value from sales of property or service
      (2)   total sale or lease price
      (3)   receipts, cash, barter, exchange, reduction of debt, etc.
      (4)   including deposits and deferred payments (Reg. 200.1)
   (b)   Barter, exchange, trade-outs, etc.
   (c)   No deduction for cost, losses, etc.
210   Determination of gross income: transactions between affiliated companies or persons.
220   Determination of gross income: artificially contrived transactions.
230   Determination of gross income based upon method of reporting.
   (a)   Cash basis
   (b)   Accrual basis
240   Exclusion of cash discounts, returns, refunds, trade-in values, vendor-issued coupons, and rebates from gross income.
   (a)   (1)   cash discounts
      (2)   returns
      (3)   trade-ins
      (4)   vendor-issued coupons
      (5)   rebates
      (6)   cash rebate on motor vehicles
   (b)   subsequent period reduction may still be excluded if reported as taxable in prior period.
250   Exclusion of combined tax from gross income; itemization; notice; limitations.
   (a)   when tax separately collected/charged
      (1)   remittance of all tax collected/charged (Reg. 250.1).
      (2)   itemization
   (b)   when tax has not been separately charged/collected.
260   Exclusion of fees and taxes from gross income; limitations.
   (a)   registration fees, license fees and taxes.
   (b)   F.E.T. on heavy trucks and trailers.
   (c)   certain State excise taxes, fees and surcharges.
   (d)   motor vehicle dealer documentation fees.
265   (Reserved)
266   Exclusion of motor carrier revenues from gross income.
   (a)   motor carrier subject to State Tax
   (b)   lightweight motor vehicle subject to State Tax
   (c)   leasing a motor vehicle subject to State Tax
   (d)   sale of motor vehicle or parts subject to State Tax
270   Exclusion of gross income of persons deemed not engaged in business.
   (a)   Definitions
      (1)   Federally exempt organization
      (2)   Governmental entity
      (3)   Non-licensed business
      (4)   Proprietary club
      (5)   Public educational entity
   (b)   Governmental entities, non-licensed businesses, and public educational entities do not have taxable gross income except "proprietary activities" of municipalities (Reg. 270.1)
   (c)   Federally exempt organizations and proprietary clubs do not have taxable gross income except:
      (1)   proprietary clubs 15% rule on revenue (Reg. 270.2)
      (2)   unrelated business income
      (3)   (Reserved)
   (d)   Sales or leases to (a) taxable unless licensed and paying a tax on resales/leases income.
   (e)   Franchisees and concessionaires of such do not share their exemption.
   (f)   Purchase by such for own use and storage taxable.
280   (Reserved)
285   (Reserved)
290   (Reserved)
ARTICLE III - LICENSING AND RECORDKEEPING
300   Licensing requirements.
   (a)   Who must apply (Reg. 300.1)
      (1)   all subject to Privilege Tax
      (2)   all subject to Use Tax
      (3)   rental occupancy tax
   (b)   Multiple activities at one location
   (c)   Limitation
305   Special licensing requirements.
   (a)   Partnerships
   (b)   Corporations
   (c)   Multiple locations
   (d)   (Reserved)
310   Licensing: duration of license; transferability; display.
   (a)   Valid until surrendered/cancelled/revoked.
   (b)   Non-transferable between owners or locations, and must be publicly displayed at business location.
   (c)   Replacement of license treated as new license for purposes of application and fee.
   (d)   (Reserved)
   (e)   (Reserved)
   (f)   (Reserved)
   (g)   (Reserved)
   (h)   (Reserved)
   (i)   (Reserved)
   (j)   (Reserved)
315   (Reserved)
320   Licensing: cancellation; revocation.
   (a)   Cancellation if inactive.
   (b)   Revoked for failure to comply.
   (c)   Notice and Hearing
   (d)   Reinstatement
330   Operating without a license.
350   Recordkeeping requirements. (Reg. 350.1, Reg. 350.2, Reg. 350.3)
   (a)   Must maintain books and records for limitation period and make available to Tax Collector during any business day; electronic filing.
   (b)   Tax Collector can specify books and records kept after audit reveals inadequate recordkeeping.
360   Recordkeeping: claim of exclusion, exemption, deduction, or credit; documentation; liability. (Reg. 360.1, Reg. 360.2)
   (a)   Claim of exemption must be documented.
   (b)   Vendee’s claim of exemption shifts tax liability to vendee.
370   Inadequate or unsuitable records. If records inadequate, taxpayer must either:
      (1)   provide other suitable records, or
      (2)   correct/reconstruct records.
ARTICLE IV - PRIVILEGE TAXES
400   Imposition of Privilege Taxes; presumption.
   (a)   Taxes imposed:
      (1)   privilege taxes on gross incomes specified below
      (2)   privilege taxes on rental occupancy
   (b)   Taxes imposed by this Chapter in addition to others.
   (c)   Presumption.
   (d)   Limitation of exemptions, deductions, and credits.
405   Advertising. (Reg. 405.1, Reg. 405.2)
   (a)   Measure of tax; rate; definition of "local advertising".
   (b)   (Reserved)
407   (Reserved)
410   Amusements, exhibitions, and similar activities.
   (a)   Measure of tax; rate.
      (1)   Charges for admission or amusement.
      (2)   Health spas, fitness centers and related activities.
   (b)   Deductions or Exemptions:
      (1)   Income from green fees
      (2)   (Reserved)
      (2)   Ride ticket sales
      (3)   Hotel Income (Sec. 444)
      (4)   Income specifically included in other business activities
      (5)   Income from arrangement of transportation
   (c)   Arrangement of amusement as a service
415   Construction contracting: construction contractors. (Reg. 415.1, Reg. 415.2)
   (a)   Measure of tax; rate.
      (1)   Exclusion of groundwater measuring devices.
      (2)   (Reserved)
      (3)   Exclusion of manufactured buildings.
      (4)   Exclusion of architectural/engineering services.
   (b)   Deductions and exemptions.
      (1)   subcontracting
      (2)   35%
      (3)   purchase of income-producing capital equipment
      (4)   installation of income-producing capital equipment
      (5)   raising poultry; eggs
      (6)   cleanrooms
      (7)   control of land, water or air pollution
      (8)   post-construction termite or pest control
      (9)   lake facility development
      (10)   development fees to offset governmental costs
      (11)   solar energy devices
   (c)   Subcontractors.
      (1)   Working for another contractor.
      (2)   Working for an owner building for sale.
      (3)   Selling new manufactured buildings.
416   Construction contracting: speculative builders. (Reg. 416.1, Reg. 416.2)
   (a)   Measure of tax; rate.
      (1)   sales price at close of escrow
      (2)   improved real property
      (3)   sale
      (4)   partially improved residential real property
   (b)   Exclusions
      (1)   prior value for reconstruction
         (2)   land not deductible
         (3)   (Reserved)
         (4)   stipulations for exclusion of gross income
      (5)   architectural/engineering services
   (c)   Deductions and exemptions.
      (1)   exemptions
      (2)   deductions
      (3)   tax credits
417   Construction contracting: owner-builders who are not speculative builders.
   (a)   Measure of tax; rate.
      (1)   payments to subcontractors
      (2)   purchases of building materials
   (b)   Architectural/engineering services.
   (c)   Deductions and exemptions.
      (1)   exemptions
      (2)   deductions
      (3)   tax credits
   (d)   Reporting; statute of limitations.
   (e)   (Reserved)
418   (Reserved)
420   (Reserved)
425   Job printing. (Reg. 425.1)
   (a)   Measure of tax; rate.
   (b)   Deductions
      (1)   job printing for resale
      (2)   out-of-Town sales
      (3)   out-of-State sales
      (4)   (Reserved)
      (5)   sales to qualifying hospitals, health centers or health care organizations
      (6)   (Reserved)
427   Manufactured buildings
   (a)   Measure of tax; rate
   (b)   Sale of used manufactured buildings
   (c)   Furniture, appliances taxed under retail
   (d)   Trade-ins and tax liability
430   Timbering and other extraction.
   (a)   Measure of tax; rate.
      (1)   timbering
      (2)   oil and gas extraction/refining
   (b)   Tax based on location of activity, not location of sale.
   (c)   If shipped out-of-state unsold, tax based on value at time of shipment.
   (d)   (Reserved)
432   Mining.
   (a)   Measure of tax; rate
   (b)   Rate applied to value of entire product
   (c)   If shipped out-of-state unsold, tax based on value at time of shipment.
435   Publishing and periodicals distribution. (Reg. 435.1)
   (a)   Measure of tax; rate.
      (1)   publishing in the Town
      (2)   distribution of periodicals not published in the Town
   (b)   Location of publication
   (c)   Subscription income
   (d)   Circulation
   (e)   Allocation of taxes between cities and towns.
      (1)   allocation by circulation in taxing municipalities
      (2)   allocation of balance between locations of publication
   (f)   Sales to qualifying hospitals, health centers or health care organizations
440   Rental occupancy tax.
444   Hotels.
   (a)   Person.
   (b)   Exclusions:
      (1)   Income from incarcerating prisoners
      (2)   Income specifically included in other business activities
      (3)   Income not subject to tax under this Article
      (4)   Income not subject to tax under Sec. 410, Sec 475
      (5)   Commissions
      (6)   Income from providing telecommunication services
445   Rental, leasing, and licensing for use of real property. (Reg. 445.1, Reg. 445.2, Reg. 445.3)
   (a)   Measure of tax; rate.
      (1)   reimbursements for property tax, repairs, improvements
      (2)   charges for services
      (3)   special case telecommunication services
   (b)   Exemption for utility reimbursement based upon separate meter
   (c)   Exemption for qualifying hospital, health center or health care organization
   (d)   Exemption for joint pole use charges.
   (e)   Exemption for rental to nonprofit primary health care facilities.
   (f)   (Reserved)
   (g)   (Reserved)
   (h)   (Reserved)
   (i)   (Reserved)
   (j)   Exemption for hotels (See Sec. 12-444).
   (k)   (Reserved)
   (l)   (Reserved)
   (m)   (Reserved)
   (n)   use of apartment by employee
   (o)   Incarcerating prisoners
   (p)   Exemption for hospital, any licensed nursing care institution, or any kidney dialysis facility.
   (q)   Exemption for patients receiving "personal care" or "directed care", by any licensed assisted living facility.
   (r)   Income received from rental of “low - income unit” as established under IRC Sec. 42.
   (s)   Exemption for leases between affiliated corporations; reciprocal insurers.
446   (Reserved)
447   Rental, leasing, or licensing for use of real property: additional tax upon transient lodging. (Reg. 447.1)
450   Rental, leasing or licensing for use of tangible personal property. (Reg. 450.1, Reg. 450.2, Reg. 450.3)
   (a)   Measure of tax; rate.
   (b)   Special provisions relating to long-term motor vehicle leases
   (c)   Exemptions
      (1)   rent for re-rent
      (2)   semi-permanently or permanently installed in another taxing city (Reg. 450.4)
      (3)   motion picture films, etc. to amusement, etc. businesses
      (4)   (A)   prosthetics
         (B)   income-producing capital equipment
         (C)   mining and metallurgical supplies.
      (5)   to a qualifying hospital, health center or health care organization
      (6)   delivery, installation, repair, maintenance charges
      (7)   joint pole use charges
      (8)   (Reserved)
      (9)   aircraft acquired for use outside State
      (10)   alternative fuel vehicles
      (11)   leasing of solar energy devices
452   (Reserved)
455   Restaurants and bars.
   (a)   Measure of tax; rate. (Reg. 455.1)
   (b)   Delivery, set-up, and clean-up charges of off-premises restaurants
   (c)   Sales to qualifying hospitals, health centers or health care organizations
   (d)   Sales to commercial airlines
   (e)   Sales to public education entities
   (f)   Accessories defined
460   Retail sales: measure of tax; burden of proof; exclusions.
   (a)   Measure of tax; rate (Reg. 460.2, Reg. 460.3, Reg. 460.6)
   (b)   Burden of proof
   (c)   Exclusions
      (1)   stocks, bonds, etc.
      (2)   lottery tickets
      (3)   bullion and monetized bullion (Reg. 460.5)
      (4)   taxable elsewhere in this Chapter (Reg. 460.1)
      (5)   professional services (Reg. 460.4)
   (d)   (Reserved)
   (e)   Seller’s business location takes precedence between cities
   (f)   Tax liability based upon seller’s location
   (g)   prepaid calling cards
465   Retail sales: exemptions.
   (a)   sales for resale (Reg. 465.3)
   (b)   out-of-Town sales or out-of-State sales
   (c)   delivery, installation, or other direct customer services
   (d)   repair labor (Reg. 465.1)
   (e)   sales of warranty contracts (Reg. 465.2)
   (f)   prosthetics
   (g)   income-producing capital equipment
   (h)   rental equipment and rental supplies
   (I)   mining and metallurgical supplies
   (j)   fuels subject to Arizona fuel use tax; natural gas for motor vehicles
   (k)   sales to a licensed construction contractor
   (l)   motor vehicle sales to nonresidents for use outside State
   (m)   component or ingredient parts sold to job printers, manufacturers, or publishers
   (n)   sales to the Federal government:
      (1)   100% by assembler, manufacturer, modifier, repairer
      (2)   50% otherwise
   (o)   food to restaurants
   (p)   sales to qualifying hospitals, health centers or health care organizations
   (q)   food for home consumption
   (r)   sales to farmers, ranchers, etc. of:
      (1)   seed and agricultural chemicals
      (2)   animal feed
      (3)   animals for slaughter
      (4)   animals for breeding and production
   (s)   groundwater measuring devices
   (t)   (Reserved)
   (u)   aircraft acquired for use outside the State (Reg. 465.4)
   (v)   sales of food products by producers
   (w)   (Reserved)
   (x)   (Reserved)
   (y)   (Reserved)
   (z)   (Reserved)
   (aa)   personal property used in remediation contracting
   (bb)   printed or electronic materials sold to libraries
   (cc)   food and accessories sold to commercial airlines
   (dd)   wireless telecommunications equipment; commissions
   (ee)   wireless telecommunications equipment; sale for resale
   (ff)   sales of alternative fuel; used oil fuel burners
   (gg)   food and accessories sold to educational facilities
   (hh)   personal hygiene items; hotels
   (ii)   fueling compressor equipment
   (jj)   food and accessories sold to nonprofit charitable organizations
   (kk)   sales of alternative fuel vehicles
   (ll)   solar energy devices
470   Telecommunication services. (Reg. 470.1)
   (a)   Measure of tax; rate
      (1)   telecommunication services definition
      (2)   gross income definition
   (b)   Resale telecommunication services
   (c)   Interstate transmissions
   (d)   (Reserved)
   (e)   (Reserved)
   (f)   prepaid calling cards
   (g)   Internet access services
475   Transporting for hire. (Reg. 475.1)
   (a)   Railroads
   (b)   Pipelines
   (c)   Aircraft (freight only)
   (d)   Motor vehicles, except:
      (1)   income subject to the State Ton-Mile Tax
      (2)   governmentally adopted urban mass transit
      (3)   (Reserved)
      (4)   (Reserved)
   (e)   (Reserved)
   (f)   Deductions or Exemptions:
      (1)   Arrangement of amusement as a service
      (2)   Income specifically included in other business activities
   (g)   Income from arrangement of transportation
480   Utility services.
   (a)   Measure of tax; rate.
      (1)   services to in-Town residents
      (2)   out-of-Town customers
   (b)   Sales of natural gas for generation of electricity deemed retail sales
   (c)   Resale utility services
   (d)   (Reserved)
   (e)   Sales to qualifying hospitals, health centers or health care organizations
   (f)   Sales of natural gas or liquefied petroleum gas for motor vehicles
   (g)   Contributions received in aid of construction
   (h)   Sales of alternative fuel to used oil fuel burner
485   (Reserved)
ARTICLE V - ADMINISTRATION
500   Administration of this Chapter; rule making.
   (a)   Administration vested in the Tax Collector
   (b)   Tax Collector shall prescribe forms and procedures
   (c)   Town Council approves Regulations
   (d)   Taxpayer bill of rights
   (e)   Uniform guidelines
510   Divulging of information prohibited; exceptions.
   (a)   Divulging information prohibited except as provided here
   (b)   Town Council authorized examination by another U.S. jurisdiction
   (c)   Tax Collector can provide information to another Arizona privilege tax administration
   (d)   Successors, receivers, trustees, etc.
   (e)   Town Attorney authorized to collection agencies
   (f)   Other Arizona Town when tax paid to wrong city
   (g)   Others involved in allocation of publishing tax
   (h)   By agreement approved by Town Council with another jurisdiction.
515   (Reserved)
516   (Reserved)
517   (Reserved)
520   Reporting and payment of tax.
   (a)   Returns (Reg. 520.1)
   (b)   Payment
   (c)   Requirement of security
   (d)   Method of reporting: "cash basis" or "accrual basis" (Reg. 520.2)
      (1)   all income to be reported by same method
      (2)   special considerations for construction contractors:
         (A)   prime contractors
         (B)   speculative builders
         (C)   other owner-builders
530   When tax due; when delinquent; time for making return; verification of return; extensions.
   (a)   Report on same date as state sales tax
   (b)   (Reserved)
   (c)   (Reserved)
   (d)   (Reserved)
   (e)   Extensions
540   Interest and civil penalties.
   (a)   (Reserved)
   (b)   (Reserved)
   (c)   (Reserved)
   (d)   (Reserved)
   (e)   (Reserved)
   (f)   (Reserved)
   (g)   (Reserved)
   (h)   (Reserved)
   (I)   (Reserved)
541   (Reserved)
542   Prospective application of new law or interpretation or application of law.
   (a)   Prohibition of retroactive application of tax
   (b)   New or additional category or type of business
      (1)   applies prospectively only
      (2)   no retroactive assessment based new interpretation or application
   (c)   Includes policies and procedures which differ from established interpretations
   (d)   (Reserved)
545   Deficiencies; when inaccurate return is filed; when no return is filed; estimates.
   (a)   Tax Collector may recompute or estimate
      (1)   (Reserved)
      (2)   (Reserved)
   (b)   Estimates; presumption
546   (Reserved)
550   Limitation periods.
   (a)   Deficiency assessments
   (b)   (Reserved)
   (c)   No limitation if no return filed, fraud, operating without license
   (d)   Special provisions relating to owner-builders
555   Tax Collector may examine books and other records; failure to provide records.
   (a)   Tax Collector can examine books and records
   (b)   (Reserved)
   (c)   (Reserved)
   (d)   Tax Collector may use any generally accepted auditing standards or procedures
   (e)   Failure to keep or provide adequate records allows Tax Collector can estimate
   (f)   (Reserved)
556   (Reserved)
560   Erroneous payment of tax; credits and refunds; limitations.
   (a)   Tax Collector may authorize credits and refunds.
   (b)   (Reserved)
   (c)   Information to be included in credit or refund claim.
   (d)   (Reserved)
   (e)   (Reserved)
   (f)   Interest allowed on overpayment of tax per Section 540.
   (g)   Allowance/denial of credit is subject to appeal per Section 570.
   (h)   Claimants shall be subject to the Taxpayer Bill of Rights.
   (I)   (Reserved)
   (j)   Refunds made from Privilege Tax revenue accounts.
565   Payment of tax by incorrect taxpayer or to the incorrect Arizona city or town.
   (a)   Transfer of tax paid by wrong taxpayer
   (b)   Assignment and waiver requirements
   (c)   Tax paid to wrong city will be remitted to correct city upon signed assignment and waiver
   (d)   A.R.S. § 42-1452 will govern.
   (e)   "Other city" means State Department of Revenue if city in State Collection Program.
567   (Reserved)
570   Administrative review; petition for hearing or for redetermination; finality of order.
   (a)   Informal conference with auditor prior to assessment
   (b)   Administrative review
      (1)   filing a petition
      (2)   (Reserved)
      (3)   (Reserved)
      (4)   (Reserved)
      (5)   hearings
      (6)   (Reserved)
      (7)   (Reserved)
      (8)   (Reserved)
   (c)   (Reserved)
   (d)   (Reserved)
   (e)   Taxpayer bill of rights - applicability
571   Jeopardy assessments. (Reg. 571.1)
   (a)   If jeopardy assessment, Tax Collector will notify taxpayer at time of assessment, and demand immediate payment
   (b)   Taxpayer must file request for administrative review together with posting bond or collateral within 10 days
   (c)   (Reserved)
   (d)   (Reserved)
   (e)   (Reserved)
572   (Reserved)
575   Judicial review.
   (a)   Taxpayer’s appeal
   (b)   (Reserved)
   (c)   (Reserved)
   (d)   (Reserved)
   (e)   Burden of proof
   (f)   No estoppel
   (g)   Counterclaims
577   (Reserved)
578   (Reserved)
580   Criminal penalties
   (a)   It is unlawful to knowingly or willfully:
      (1)   fail/refuse to file a return
      (2)   fail/refuse to pay tax when due
      (3)   make false/fraudulent return
      (4)   make false/fraudulent statement to claim tax exemption
      (5)   fail/refuse to permit lawful examination of books or records
      (6)   fail/refuse to remit taxes collected from customer
      (7)   advertise that tax is not a consideration of price
      (8)   fail/refuse to obtain a Privilege License
      (9)   falsify/forge document to obtain an exemption
   (b)   Such acts constitute a Class One Misdemeanor
   (c)   In addition, knowingly swearing to a false statement subject to laws of perjury
590   Civil actions.
   (a)   Liens
      (1)   Town can file a lien for tax, penalty or interest due
      (2)   Lien recording and filing
      (3)   Filing a lien does not preclude any other collection methods
      (4)   Liens can be released in whole or in part upon payment
   (b)   Actions to recover tax
595   Collection of taxes when there is succession in and/or cessation of business.
   (a)   This is in addition to any other provisions in the Town Code
   (b)   Taxes due are lien on property
   (c)   Foreclosure or similar transfer of improved real property
      (1)   Special considerations related to the foreclosing creditor
      (2)   Use by the creditor reverts liability to sale of foreclosure bid price
      (3)   Tax liability based on subsequent sale by the creditor
      (4)   Potential refund in the case of payment by the debtor
      (5)   Creditor must be licensed on date of tax liability
   (d)   Back taxes due are liability of:
      (1)   seller if received Certificate at time of sale
      (2)   buyer otherwise
596   (Reserved)
597   (Reserved)
ARTICLE VI - USE TAX
600   Use tax: definitions.
      Acquire (for Storage or Use)
      Retailer
      Storage (within the Town)
      Use (of tangible personal property)
601   (Reserved)
602   (Reserved)
610   Use tax: imposition of tax; presumption.
   (a)   Imposition of tax
   (b)   Measure of tax; rate
      (1)   cost of goods stored or used in the Town
      (2)   gross income by an out-of-Town retailer who collects use tax
      (3)   parts used in warranty contracts at cost
      (4)   cost of complementary items
      (5)   cost of employee meals
   (c)   Presumption
   (d)   Exclusions
      (1)   stocks, bonds, etc.
      (2)   lottery tickets
      (3)   bullion and monetized bullion
   (e)   (Reserved)
620   Use tax: liability for tax.
   (a)   Any person who uses or stores in the Town tangible personal property acquired from a retailer
   (b)   Any retailer not located in the Town who is licensed to collect Use Tax
   (c)   Any agent of a retailer not maintaining a place of business within the Town who sells or leases tangible personal property within the Town
   (d)   Any purchaser or lessor of tangible personal property within the Town, who claimed exemption from tax at time of purchase/lease from a retailer
   (e)   Any person using parts to fulfill a warranty contract
630   Use tax: recordkeeping requirements.
640   Use tax: credit for equivalent excise taxes paid to another jurisdiction
650   Use tax: exclusion when acquisition subject to Use Tax is taxed or taxable elsewhere in this Chapter; limitation.
660   Use tax: exemptions.
   (a)   property brought into the Town by a nonresident for personal use
   (b)   property less than $1000 brought into the Town by a resident for personal use
   (c)   delivery, installation, or other direct customer services
   (d)   repair services
   (e)   warranty service contracts
   (f)   prosthetics
   (g)   income-producing capital equipment
   (h)   rental equipment and rental supplies
   (I)   mining and metallurgical supplies
   (j)   fuels subject to Arizona fuel use tax
   (k)   building materials used by a construction contractor in construction contracting
   (l)   sales of motor vehicles to nonresidents for use outside State
   (m)   component or ingredient parts purchased by job printers, manufacturers, or publishers
   (n)   leases of motion picture film, etc. to an amusement business, etc. to generate income
   (o)   food served to patrons by restaurants
   (p)   purchases/leases by qualifying hospitals, health centers or health care organizations
   (q)   food for home consumption
   (r)   purchases by farmers, ranchers, etc. of:
      (1)   seed and agricultural chemicals
      (2)   animal feed
      (3)   animals for slaughter
      (4)   animals for breeding and production
   (s)   groundwater measuring devices
   (t)   (Reserved)
   (u)   aircraft acquired for use outside the State (Reg. 465.4)
   (v)   sales of food products by producers
   (w)   (Reserved)
   (x)   (Reserved)
   (y)   charitable donations
   (z)   (Reserved)
   (aa)   personal property used in remediation contracting
   (bb)   printed or electronic materials sold to libraries
   (cc)   food and accessories sold to commercial airlines
   (dd)   wireless telecommunications equipment; inducements
   (ee)   (Reserved)
   (ff)   sales of alternative fuel; used oil fuel burners
   (gg)   food and accessories sold to educational facilities
   (hh)   personal hygiene items; hotels
   (ii)   fueling compressor equipment
   (jj)   food and accessories sold to nonprofit charitable organizations
   (kk)   sales of alternative fuel vehicles
   (ll)   exemption for district and charter schools
REGULATIONS
   100.1   Brokers.
   100.2   Delivery, installation, or other direct customer services.
   100.3   Retailers.
   100.4   Sales to Native Americans.
   100.5   Remediation contracting.
   115.1   Computer hardware, software, and data services.
   120.1   Food for home consumption: recordkeeping and reporting requirements.
   200.1   When deposits are included in gross income.
   250.1   Excess tax collected.
   270.1   Proprietary activities of municipalities are not deemed activities of a governmental entity.
   270.2   Proprietary clubs.
   300.1   Who must apply for a license.
   300.2   (Reserved)
   310.1   (Reserved)
   310.2   (Reserved)
   310.3   (Reserved)
   350.1   Recordkeeping: income.
   350.2   Recordkeeping: expenditures.
   350.3   Recordkeeping: out-of-Town and out-of-State sales.
   360.1   Proof of exemption: sale for resale; sale, rental, lease, or license of rental equipment.
   360.2   Proof of exemption: exemption certificate.
   405.1   Local advertising examples.
   405.2   Advertising activity within the Town.
   407.1   (Reserved)
   415.1   Distinction between the categories of construction contracting.
   415.2   Distinction between construction contracting and certain related activities.
   415.3   Construction contracting; tax rate effective date.
   416.1   Speculative builders: homeowner’s bona fide non-business sale of a family residence.
   416.2   Reconstruction contracting.
   425.1   Distinction between job printing and certain related activities.
   435.1   Distinction between publication of periodicals and certain related activities.
   435.2   Advertising income of publishers and distributors of newspapers and other periodicals.
   445.1   When the rental, leasing, and licensing of real property is exempt as "casual."
   445.3   Rental, leasing, and licensing of real property as lodging: room and board; furnished lodging.
   450.1   Distinction between rental, leasing, and licensing for use of tangible personal property and certain related activities.
   450.2   Rental, leasing, and licensing for use of tangible personal property: membership fees; other charges.
   450.3   Rental, leasing, and licensing for use of equipment with operator.
   450.4   Rental, leasing, and licensing for use of tangible personal property: semi-permanently or permanently installed tangible personal property.
   450.5   Rental, leasing, and licensing for use of tangible personal property: delivery, installation, repair, and maintenance charges.
   455.1   Gratuities related to restaurant activity.
   460.1   Distinction between retail sales and certain other transfers of tangible personal property.
   460.2   Retail sales: trading stamp company transactions.
   460.3   Retail sales: membership fees of retailers.
   460.4   Retail sales: professional services.
   460.5   Retail sales: monetized bullion; numismatic value of coins.
   460.6   Retail sales: consignment sales.
   465.1   Retail sales: repair services.
   465.2   Retail sales: warranty, maintenance, and similar service contracts.
   465.3   Retail sales: sale of containers, paper products, and labels.
   465.4   Retail sales: aircraft acquired for use outside the state.
   470.1   Telecommunication services.
   475.1   Distinction between transporting for hire and certain related activities.
   520.1   (Reserved)
   520.2   Change of method of reporting.
   555.1   (Reserved)
   571.1   Collection of tax in jeopardy.