__________
State Law References: License taxes generally, A.R.S. § 42-1101 et seq.; luxury privilege taxes, § 42-1201 et seq.; transaction privilege taxes, § 42-1301 et seq.
__________
Art. I. Occupational License Tax, §§ 19-1--19-98
Div. 1. General Provisions, §§ 19-1--19-38
Div. 2. Employee Based Occupational License Tax, §§ 19-39--19-41
Div. 3. Swap Meet Proprietors, Outdoor Vendors, and Special Event Occupational License Tax, §§ 19-42--19-50
Div. 4. Liquor and Vending Machines License Tax, §§ 19-51--19-65
Div. 5. Tax on Hotels Renting to Transients, §§ 19-66--19-98
Art. II. Privilege and Excise Taxes, §§ 19-99--19-660
Div. 1. General Conditions and Definitions, §§ 19-99--19-130
Div. 2. Determination of Gross Income, §§ 19-200--19-290
Div. 3. Licensing and Recordkeeping, §§ 19-300--19-380
Div. 4. Privilege Taxes, §§ 19-400--19-485
Div. 5. Administration, §§ 19-500--19-595
Div. 6. Use Tax, §§ 19-600--19-660
Regulations--Privilege and Excise Taxes, Regs. 19-100.1--19-571.1
Art. III. Public Utility Tax, §§ 19-699--19-1120
Div. 1. General Conditions and Definitions, §§ 19-699, 19-700
Div. 2. Determination of Gross Income, §§ 19-800--19-890
Div. 3. Licensing and Recordkeeping, §§ 19-900--19-970
Div. 4. Public Utility Tax, §§ 19-1000--19-1080
Div. 5. Administration, §§ 19-1100--19-1120
Art. IV. Reserved, §§ 19-1200--19-1255
Article I. Occupational License Tax
Division 1. General Provisions
Sec. 19-1. Definitions.
Sec. 19-2. License required.
Sec. 19-3. Issuance by tax collector; contents.
Sec. 19-4. When taxes due.
Sec. 19-5. Prorating quarterly taxes.
Sec. 19-6. When taxes delinquent; penalty and interest applied.
Sec. 19-7. Time, place of payment generally.
Sec. 19-8. Mistake not to prevent collecting correct amount.
Sec. 19-9. Notice of termination of business required.
Sec. 19-10. Imposition of license tax; evidence of engaging in business.
Sec. 19-11. Right of entry of tax collector, revenue investigators, police; arrest authority.
Sec. 19-12. Appointment of revenue investigators; general duties.
Sec. 19-13. Tax collector, revenue inspectors to file complaints.
Sec. 19-14. Separate licenses required for separate places of business.
Sec. 19-15. Licenses to be displayed; exhibition upon demand.
Sec. 19-16. When certificate or permit from health department required.
Sec. 19-17. Exemption for businesses engaged in interstate commerce or whom conduct business solely with the United States Government.
Sec. 19-18. Conviction, punishment for failing to have license not to excuse non-payment of tax.
Sec. 19-19. Suspension and revocation.
Sec. 19-20. Application for license; information required.
Sec. 19-21. Rules and Regulations authorized; approval; filing; copies required.
Sec. 19-22. Exemption for low business volume.
Sec. 19-23. Administrative review; petition for hearing or for redetermination; hearing or redetermination; finality of order.
Sec. 19-24. Civil actions.
Sec. 19-25. Collection of taxes when there is succession in and/or succession of business interest.
Sec. 19-26. Successor in interest exemptions.
Sec. 19-27. Penalty--Failure to provide number of employees information.
Sec. 19-28. Limitation periods.
Sec. 19-29. Discount for timely advance annual payment of taxes.
Sec. 19-30. Other provisions.
Sec. 19-31. General administration and enforcement.
Sec. 19-32. Director of finance to keep records.
Sec. 19-33. Refund of prepaid license taxes.
Secs. 19-34--19-38. Reserved.
Division 2. Employee Based Occupational License Tax
Sec. 19-39. Application fee, annual license fee, annual renewal requirements, penalty.
Sec. 19-40. Exemptions for occupations paying other taxes.
Sec. 19-41. Occupational license tax schedule.
Division 3. Swap Meet Proprietors, Outdoor Vendors, and Special Event Occupational License Tax
Sec. 19-42. Swap meet proprietors, street fair vendors, and trade show dealers.
Sec. 19-43. Promoter.
Sec. 19-44. Peddlers.
Sec. 19-45. Ice cream truck vendors.
Secs. 19-46--19-50. Reserved.
Division 4. Liquor and Vending Machine License Tax
Sec. 19-51. Imposition--Liquor license tax.
Sec. 19-52. Quarterly--Liquor license fee schedule.
Sec. 19-53. Applications.
Sec. 19-54. Vending machines license fees.
Sec. 19-55. Business privilege license tax.
Secs. 19-56--19-65. Reserved.
Division 5. Tax on Hotels Renting to Transients
Sec. 19-66. Tax imposed; nature and source of transient rental occupational license tax.
Sec. 19-67. Registration.
Sec. 19-68. Determination of rent based upon method of reporting.
Sec. 19-69. Exclusion of vendor issued coupons and rebates from rental income.
Sec. 19-70. Exclusion of combined taxes from rent; itemization; notice; limitations.
Sec. 19-71. Licensing requirements.
Sec. 19-72. Special licensing requirements.
Sec. 19-73. Licensing; duration of license; transferability; display.
Sec. 19-74. Licensing: cancellation; revocation.
Sec. 19-75. Operating without a license.
Sec. 19-76. Recordkeeping requirements.
Sec. 19-77. Recordkeeping; claim of exclusion, exemption, deduction, or credit; documentation; liability.
Sec. 19-78. Inadequate or unsuitable records.
Sec. 19-79. Administration.
Secs. 19-80 Additional penalties.
Secs. 19-81--19-84. Reserved.
Division 6. Tax on Secondhand Dealers and Pawnbrokers
Sec. 19-85. Tax imposed.
Sec. 19-86. Due date of tax.
Sec. 19-87. Administration.
Secs. 19-88 – 19-98. Reserved.
Article II. Privilege and Excise Taxes
Division 1. General Conditions and Definitions
Sec. 19-99. Words of tense, number and gender; Code references.
Sec. 19-100. General definitions.
Sec. 19-110. Definitions: Income-producing capital equipment.
Sec. 19-115. Definitions: Computer software; custom computer programming. (Reg. 115.1)
Sec. 19-120. Reserved.
Sec. 19-130. Reserved.
Division 2. Determination of Gross Income
Sec. 19-200. Determination of gross income: in general.
Sec. 19-210. Determination of gross income: Transactions between affiliated companies or persons.
Sec. 19-220. Determination of gross income: Artificially contrived transactions.
Sec. 19-230. Determination of gross income based upon method of reporting.
Sec. 19-240. Exclusion of cash discounts, returns, refunds, trade-in values, vendor-issued coupons, and rebates from gross income.
Sec. 19-250. Exclusion of combined taxes from gross income; itemization; notice; limitations.
Sec. 19-260. Exclusion of fees and taxes from gross income; limitations.
Sec. 19-265. Reserved.
Sec. 19-266. Exclusion of motor carrier revenues from gross income.
Sec. 19-270. Exclusion of gross income of persons deemed not engaged in business.
Sec. 19-280. Reserved.
Sec. 19-285. Determination of gross income: Moratorium on certain taxes relating to certain real property.
Sec. 19-290. Special exemption for activities occurring on Davis Monthan Air Force Base.
Division 3. Licensing and Recordkeeping
Sec. 19-300. Licensing requirements.
Sec. 19-305. Reserved.
Sec. 19-310. Licensing: Special requirements.
Sec. 19-315. Reserved.
Sec. 19-320. License fees; annual renewal; renewal fees.
Sec. 19-330. Licensing: Duration; transferability; display; penalties; penalty waiver; relicensing; fees collectible as if taxes.
Sec. 19-340. Licensing: Cancellation; revocation.
Sec. 19-350. Operating without a license.
Sec. 19-360. Recordkeeping requirements.
Sec. 19-362. Recordkeeping: Income.
Sec. 19-364. Recordkeeping: Expenditures.
Sec. 19-366. Recordkeeping: Out-of-city and out-of-state sales.
Sec. 19-370. Recordkeeping: Claim of exclusion, exemption, deduction, or credit; documentation; liability.
Sec. 19-372. Proof of exemption: Sale for resale; sale, rental, lease, or license of rental equipment.
Sec. 19-380. Inadequate or unsuitable records.
Division 4. Privilege Taxes
Sec. 19-400. Imposition of privilege taxes; presumption.
Sec. 19-405. Advertising. (Regs. 405.1, 405.2)
Sec. 19-407. Reserved.
Sec. 19-410. Amusements, exhibitions, and similar activities.
Sec. 19-415. Construction contracting: Construction contractors.
Sec. 19-415.1. Liability for MRRA amounts equal to retail transaction privilege tax due.
Sec. 19-416. Construction contracting: Speculative builders. (Regs. 416.1, 416.2)
Sec. 19-416.1. Speculative builders: homeowner's bona fide non-business sale of a family residence.
Sec. 19-416.2. Reconstruction contracting.
Sec. 19-417. Construction contracting: Owner-builders who are not speculative builders.
Sec. 19-418. Reserved.
Sec. 19-420. Reserved.
Sec. 19-425. Job printing.
Sec. 19-427. Manufactured buildings.
Sec. 19-430. Timbering and other extraction.
Sec. 19-432. Mining.
Sec. 19-435. Publishing and periodicals distribution. (Reg. 435.1)
Sec. 19-444. Hotels.
Sec. 19-445. Rental, leasing, and licensing for use of real property.
Sec. 19-446. Reserved.
Sec. 19-447. Reserved.
Sec. 19-450. Rental, leasing, and licensing for use of tangible personal property.
Sec. 19-452. Reserved.
Sec. 19-455. Restaurants and bars.
Sec. 19-460. Retail sales: Measure of tax; burden of proof; exclusions.
Sec. 19-462. Retail sales: Food for home consumption.
Sec. 19-465. Retail sales: Exemptions.
Sec. 19-470. Telecommunication services.
Sec. 19-475. Transporting for hire. (Reg. 475.1)
Sec. 19-480. Utility services.
Sec. 19-485. Wastewater removal services.
Division 5. Administration
Sec. 19-500. Administration of this article; rule making.
Sec. 19-510. Divulging of information prohibited; exceptions allowing disclosure.
Sec. 19-515. Duties of the taxpayer problem resolution officer.
Sec. 19-516. Taxpayer assistance orders.
Sec. 19-517. Basis for evaluating employee performance.
Sec. 19-520. Reporting and payment of tax.
Sec. 19-530. When tax due; when delinquent; verification of return; extensions.
Sec. 19-540. Interest and civil penalties.
Sec. 19-541. Erroneous advice or misleading statements by the tax collector; abatement of penalties and interest; definition.
Sec. 19-542. Prospective application of new law or interpretation or application of law.
Sec. 19-545. Deficiencies; when inaccurate return is filed; when no return is filed; estimates.
Sec. 19-546. Closing agreements in cases of extensive taxpayer misunderstanding or misapplication; city attorney approval; rules.
Sec. 19-550. Limitation periods.
Sec. 19-553. Examination of taxpayer records; joint audits.
Sec. 19-555. Tax collector may examine books and other records; failure to provide records.
Sec. 19-556. No additional audits or proposed assessments; exceptions.
Sec. 19-560. Erroneous payment of tax; credits and refunds; limitations.
Sec. 19-565. Payment of tax by the incorrect taxpayer or to the incorrect Arizona city or town.
Sec. 19-567. Reserved.
Sec. 19-570. Administrative review; petition for hearing or for redetermination; finality of order.
Sec. 19-571. Jeopardy assessments. (Reg. 571.1)
Sec. 19-572. Expedited review of jeopardy assessments.
Sec. 19-575. Judicial review.
Sec. 19-577. Refunds of taxes paid under protest.
Sec. 19-578. Reimbursement of fees and other costs; definitions.
Sec. 19-580. Criminal penalties.
Sec. 19-590. Civil actions.
Sec. 19-595. Collection of taxes when there is succession in and/or cessation of business.
Sec. 19-596. Agreement for installment payments of tax.
Sec. 19-597. Private taxpayer rulings; request; revocation or modification; definition.
Division 6. Use Tax
Sec. 19-600. Use tax: definitions.
Sec. 19-601. Reserved.
Sec. 19-602. Reserved.
Sec. 19-610. Use tax: imposition of tax; presumption.
Sec. 19-620. Use tax: liability for tax.
Sec. 19-630. Use tax: record-keeping requirements.
Sec. 19-640. Use tax: credit for equivalent excise taxes paid another jurisdiction.
Sec. 19-650. Use tax: exclusion when acquisition subject to use tax is taxed or taxable elsewhere in this chapter; limitation.
Sec. 19-660. Use tax: exemptions.
Reg. 19-100.1. Brokers.
Reg. 19-100.2. Delivery, installation, or other direct customer services.
Reg. 19-100.3. Retailers.
Reg. 19-100.4. Out-of-city/out-of-state sales: Sales to Native Americans.
Reg. 19-100.5. Remediation contracting.
Reg. 19-110.1. Reserved.
Reg. 19-110.2. Reserved.
Reg. 19-115.1. Computer hardware, software, and data services.
Reg. 19-120.1. Reserved.
Reg. 19-200.1. When refundable deposits are includable in gross income.
Reg. 19-250.1. Excess tax collected.
Reg. 19-270.1. Proprietary activities of municipalities are not considered activities of a governmental entity.
Reg. 19-270.2. Proprietary clubs.
Reg. 19-300.1. Reserved.
Reg. 19-300.2. Reserved.
Reg. 19-310.1. Reserved.
Reg. 19-310.2. Reserved.
Reg. 19-310.3. Reserved.
Reg. 19-350.1 Reserved.
Reg. 19-350.2. Reserved.
Reg. 19-350.3. Reserved.
Reg. 19-360.1. Reserved.
Reg. 19-360.2. Reserved.
Reg. 19-405.1. Local advertising examples.
Reg. 19-405.2. Advertising activity within the city.
Reg. 19-407.1. Reserved.
Reg. 19-415.1. Distinction between the categories of construction contracting.
Reg. 19-415.2. Distinction between construction contracting and certain related activities.
Reg. 19-415.3. Construction contracting; tax rate effective date.
Reg. 19-416.1. Reserved.
Reg. 19-416.2. Reserved.
Reg. 19-425.1. Distinction between job printing and certain related activities.
Reg. 19-435.1. Distinction between publishing of periodicals and certain related activities.
Reg. 19-435.2. Advertising income of publishers and distributors of newspapers and other periodicals.
Reg. 19-445.1. When the rental, leasing, and licensing of real property is exempt as "casual."
Reg. 19-445.2. Reserved.
Reg. 19-445.3. Rental, leasing, and licensing of real property as lodging: Room and board; furnished lodging.
Reg. 19-447.1. Reserved.
Reg. 19-450.1. Distinction between rental, leasing, and licensing for use of tangible personal property and certain related activities.
Reg. 19-450.2. Rental, leasing, and licensing for use of tangible personal property: Membership fees; other charges.
Reg. 19-450.3. Rental, leasing, and licensing for use of equipment with operator.
Reg. 19-450.4. Rental, leasing, and licensing for use of tangible personal property: Semi-permanently or permanently installed tangible personal property.
Reg. 19-450.5. Rental, leasing, and licensing for use of tangible personal property: Delivery, installation, repair, and maintenance charges.
Reg. 19-455.1. Gratuities related to restaurant activity.
Reg. 19-460.1. Distinction between retail sales and certain other transfers of tangible personal property.
Reg. 19-460.2. Retail sales: Trading stamp company transactions.
Reg. 19-460.3. Retail sales: Membership fees of retailers.
Reg. 19-460.4. Retail sales: Professional services.
Reg. 19-460.5. Retail sales: Monetized bullion; numismatic value of coins.
Reg. 19-460.6. Retail sales: Consignment sales.
Reg. 19-465.1. Retail sales: Repair services.
Reg. 19-465.2. Retail sales: Warranty, maintenance and similar service contracts.
Reg. 19-465.3. Retail sales: Sale of containers, paper products, and labels.
Reg. 19-465.4. Retail sales: Aircraft acquired for use outside the state.
Reg. 19-470.1. Reserved.
Reg. 19-475.1. Distinction between transporting for hire and certain related activities.
Reg. 19-520.1. Reports made to the city.
Reg. 19-520.2. Change of method of reporting.
Reg. 19-555.1. Administrative request for the attendance of witnesses or the production of documents; service thereof; remedies and penalties for failure to respond.
Reg. 19-571.1. Collection of tax in jeopardy.
Article III. Public Utility Tax
Division 1. General Conditions and Definitions
Sec. 19-699. Words of tense, number and gender; Code references.
Sec. 19-700. General definitions.
Division 2. Determination of Gross Income
Sec. 19-800. Determination of gross income in general.
Sec. 19-805. Exclusion from gross income of amounts derived from activities other than public utility business activities.
Sec. 19-810. Determination of gross income--Transactions between affiliated companies or persons.
Sec. 19-820. Same--Artificially contrived transactions.
Sec. 19-830. Same--Based upon method of reporting.
Sec. 19-840. Exclusion of cash discounts, returns, refunds, trade-in values, vendor-issued coupons, and rebates from gross income.
Sec. 19-850. Exclusion of combined taxes from gross income; itemization; notice; limitations.
Sec. 19-870. Exclusion of gross income of persons deemed not engaged in business.
Sec. 19-890. Exclusion of certain activities occurring on Davis Monthan Air Force Base from the measure of gross income.
Division 3. Licensing and Recordkeeping
Sec. 19-900. Licensing requirements.
Sec. 19-905. Special licensing requirements.
Sec. 19-910. Licensing--Duration of license; transferability; display.
Sec. 19-920. Same--Cancellation; revocation.
Sec. 19-930. Operating without a license.
Sec. 19-950. Recordkeeping requirements.
Sec. 19-960. Recordkeeping; claim of exclusion, exemption, deduction, or credit; documentation; liability.
Sec. 19-970. Inadequate or unsuitable records.
Division 4. Public Utility Tax
Sec. 19-1000. Imposition of public utility tax; credit; presumption.
Sec. 19-1070. Telecommunication services.
Sec. 19-1080. Utility services.
Division 5. Administration
Sec. 19-1100. Administration of this article.
Sec. 19-1110. Criminal penalties.
Sec. 19-1120. Civil actions.
Article IV. Reserved
Sec. 19-1200 – 19-1255. Reserved.