Chapter 19
LICENSES AND PRIVILEGE TAXES*
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*   Cross References: Licensing of fortunetellers, § 7-62 et seq.; regulation and licensing of going-out-of- business, fire, etc., sales, § 7-80 et seq.
   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.
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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--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. 19-416.   Construction contracting: Speculative builders. (Regs. 416.1, 416.2)
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.   Speculative builders: Homeowner's bona fide nonbusiness sale of a family residence.
Reg. 19-416.2.   Reconstruction contracting.
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.   Telecommunication services.
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.