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ARTICLE I.
OCCUPATIONAL LICENSE TAX
OCCUPATIONAL LICENSE TAX
DIVISION 1.
GENERAL PROVISIONS
GENERAL PROVISIONS
As used in this article:
Broker means any person engaged or continuing in business who acts for another for a consideration in the conduct of a business activity taxable under this article, and who receives for his principal all or part of the gross income from the taxable activity.
Business includes all activities or acts including professions, trades and occupations, personal or corporate, engaged in and caused to be engaged in with the object of gain, benefit or advantage, either direct or indirect, but not casual activities or sales.
Casual activity or sale means a transaction of an isolated nature made by a person who neither represents himself to be nor is engaged in a business subject to a tax imposed by this article; and which is wholly unrelated to that person's normal business transaction and which transaction occurs no more than once per calendar year.
Cigarette vending machine means any automatic vending machine used for the sale of cigarettes and controlled by the insertion of a coin, slug, token, plate or disc.
City means the City of Tucson, Arizona, in its present incorporated form or in any later reorganized, consolidated, enlarged or re-incorporated form.
Combined taxes means the sum of all applicable state transaction privilege and use taxes, all applicable transportation taxes imposed upon gross income by Pima County as authorized by A.R.S. Chapter 8.3, title 42, and all applicable taxes imposed by article I of this chapter.
Dealer trade show means an event having a duration not exceeding twenty (20) consecutive days, whereby dealers are engaged in sales to other dealers; however, such sales activity need not be limited exclusively to sales between dealers.
Employee means any individual who performs services for an employing unit and who is subject to the direction, rule, or control of the employing unit as to both the method of performing or executing the services and the results to be effected or accomplished; or who directs, rules or controls the employing unit, except employee does not include:
(1) An individual who performs services as an independent contractor, business person, agent or consultant, or in a capacity characteristic of an independent profession, trade, skill or occupation.
(2) An individual subject to the direction, rule, control or subject to the right of direction, rule or control of an employing unit solely because of a provision of law regulating the organization, trade or business of the employing unit.
Employing unit means an individual or type of organization, including a sole proprietorship, partnership, association, trust estate, joint-stock company, insurance company or corporation, whether domestic or foreign, or the receiver, trustee in bankruptcy, trustee or successor of any of the foregoing, or the legal representative of a deceased person, who directs, rules or controls activity of one or more employees toward a purpose or objective.
Federally exempt organization means an organization which has received a determination of exemption under 26 U.S.C. section 501(c) and rules and regulations of the Commissioner of Internal Revenue pertaining to same, but not including a "governmental entity", "non-licensed business" or "public educational entity".
Finance director means the finance director of the city.
Hotel means any structure, or any portion of any structure, which is occupied or intended or designed for occupancy by transients for dwelling, lodging or sleeping purposes, and includes any hotel, inn, tourist home or house, motel, studio hotel, bachelor hotel, lodging house, rooming house, apartment house, dormitory, public or private club, mobile home, at a fixed location or other similar structure or portion thereof, and also means any space, lot or slab which is occupied or intended or designed for occupancy by transients in a mobile home or house trailer furnished by them for such occupancy. It includes any building or group of buildings containing sleeping accommodations for more than five (5) persons which are open to the transient public. It does not mean any convalescent home or facility, home for the aged, hospital, jail, military installation, fraternity or sorority house, nor does it mean a structure operated exclusively by an association, institution, governmental agency or corporation for religious, charitable or educational purpose or purposes, no part of the earnings of which association or corporation inures to the benefit of any private shareholder or individual.
Hotel operator means the person who is proprietor of the hotel, whether in the capacity of owner, lessee, sublessee, mortgagee in possession, licensee or any other capacity. Where the operator performs his functions through a managing agency of any type or character other than an employee, the managing agent shall also be deemed an operator for the purposes of this section and shall have the same duties and liabilities as his principal.
Jukebox means any music vending machine, contrivance or device which, upon the insertion of a coin, slug, token, plate, disc or key into any slot, crevice or other opening, or by the payment of any price, operates or may be operated for the emission of songs, music or similar amusement.
Liquor sale means the sale of all alcoholic beverages as regulated by the Arizona Department of Liquor License and Control.
Mechanical amusement device includes any machine, except any machine in or upon which children may ride, which, upon the insertion of a coin, slug, token, plate or disc, may be operated by the public generally or used as a game, entertainment or amusement, excepting pay television, whether or not registering a score, as well as such devices as marble machines, pinball machines, skill ball, mechanical grab machines, miniature or mechanical billiard or snooker tables, or bumper pool, and all games, operation or transactions similar thereto.
Occupancy means the use or possession, or the right to the use or possession, of any room or rooms or portion thereof, in any hotel for dwelling, lodging or, sleeping purposes and includes furnishings or services and accommodations accompanying the use or possession of said dwelling space, including storage for the property of the tenant and mandatory valet parking services.
Pawnbroker has the same meaning it does in A.R.S. § 44-1621.
Person means an individual, firm, partnership, joint venture, association, corporation, estate, trust, receiver, syndicate, broker, the federal government, this state or any political subdivision or agency of this state. For the purposes of this chapter, a person shall be considered a distinct and separate person from any general or limited partnership or joint venture or other association with which such person is affiliated. A subsidiary corporation shall be considered a separate person from its parent corporation for purposes of taxation of transactions with its parent corporation.
Promoter means an individual who promotes, schedules, contracts for, or otherwise arranges for a sales event, show, exhibition or any other public event where other individuals gather to sell, show, exhibit, display, entertain or in any other way render services to the general public for periods of twenty-one (21) consecutive days or less.
Receipt (of notice) by the taxpayer means the earlier of actual receipt or first attempted delivery by certified United States mail to the taxpayer's address of record with the tax collector.
Recreational vehicle means a motor vehicle or trailer designed for dwelling, lodging, or sleeping purposes.
Recreational vehicle park means any space, lot, or slab which is occupied or intended or designed for occupancy by occupants in a recreational vehicle as defined in section 19-1.
Recreational vehicle park operator means a person who is proprietor of a park, whether in the capacity of owner, lessee, sublessee, mortgagee in possession, licensee or any other capacity. Where the operator performs his functions through a managing agency of any type or character other than an employee, the managing agent shall also be deemed an operator for the purposes of this section and shall have the same duties and liabilities as his principal.
Rent means the consideration charged, whether or not received, for the occupancy of space in a hotel valued in money, whether to be received in money, goods, labor or otherwise, including all receipts, cash, credits and property and services of any kind or nature, without any deduction therefrom whatsoever.
Secondhand dealer has the same meaning it has in section 7-97(4) of this Code.
Street fair means an open-air marketplace event, having a duration not exceeding five (5) consecutive days, the boundaries of which have been set by the city for use by street fair vendors selected as set forth in section 7-300(b) and (c) of this Code and in which:
(1) Public access to the city streets and alleys is curtained by city action designating the specific portions of streets and alleys to be utilized for a specific time for street fair purposes only; and
(2) Public access to city sidewalks is curtained by city action limiting use of the sidewalks to pedestrian traffic only and prohibiting vending to, from, or upon those sidewalks during the specific time set for the street fair.
Street fair vendor means anyone who sells a product or renders a service at a street fair as defined in this article.
Successor in interest means any person who acquires a business interest by any means whatsoever.
Swap meet means a place of commercial activity, popularly known as a swap meet, flea market, park-and-swap, which is:
(1) Open to the general public for the purchase of merchandise on the premises;
(2) Available to the general public who wish to sell merchandise on the premises, whether such sellers or vendors are in the business of vending or are making casual sales or some combination thereof;
(3) Composed of stalls, stands or spaces allotted to vendors, at least one (1) of whom does not occupy the same allotted space or spaces on an uninterrupted continuous daily basis.
Swap meet premises means any building, structure, lot or other area at which a swap meet sale is conducted.
Swap meet proprietor means any person who rents, sells, donates or otherwise makes available to swap meet vendors any space within premises owned or controlled by the swap meet proprietor for the purpose of making sales.
Swap meet vendor means any person upon the swap meet premises for the purpose of causing the advertisement of or making a sale at a swap meet.
Tax collector means the finance director or his/her designee or agent.
Transient means any person who exercises occupancy or is entitled to occupancy of a hotel or recreational vehicle space as defined in this section by reason of concession, permit, right of access, license, or other agreement on a daily or weekly basis, or on any other basis for less than thirty (30) consecutive calendar days, counting portions of calendar days as full days. Any such person so occupying space in a hotel or recreational vehicle space shall be deemed to be a transient unless there is an agreement in writing between the operator and the occupant providing for a period of occupancy of thirty (30) days or more. In determining whether a person is a transient, uninterrupted periods of time extending both prior and subsequent to the effective date of this section may be considered.
Vending machine or machine means cigarette vending machine, jukebox or mechanical amusement machine.
Vending machine distributor means any person having his principal place of business in the city, or who conducts any portion of his business in the city, who sells, leases or rents for operation in the city under any kind of an agreement, or has an interest in by agreement or contract or otherwise, or services and maintains, one (1) or more of the machines defined in this section.
Vending machine owner-operator means any person who owns and operates or maintains one (1) or more "vending machines" as defined in this section, upon premises owned, operated, controlled or leased by him.
(Ord. No. 7885, § 2, 8-3-92; Ord. No. 8128, § 1, 9-27-93; Ord. No. 10360, § 1, 12-19-06, eff. 1-1-07; Ord. No. 10790, § 4, 5-18-10, eff. 1-1-11; Ord. No. 11472, § 1, 6-20-17, eff. 9-1-17)
(a) It shall be unlawful for any person, whether as principal or agent, clerk or employee, either for himself or any other person, or for any body corporate, or an officer of any corporation, or as a member of any firm or copartnership, or otherwise, to:
(1) Commence, practice, transact or carry on any trade, calling, profession, occupation or business, subject to the imposition of a license tax under this article without first having procured a license from the city to do so, or without complying with any and all relations of such trade, calling, profession, occupation or business designated in this article.
(2) Fail or refuse to make any return required by this article.
(3) Fail to remit as and when due the full amount of any tax or additional tax or penalty and interest thereon.
(4) Make or cause to be made a false or fraudulent return.
(5) Make or cause to be made a false or fraudulent statement in a return, in written support of a return, or to demonstrate or support entitlement to a deduction, exclusion or credit or to entitle the person to an allocation or apportionment or receipts subject to tax.
(6) Fail or refuse to permit any lawful examination of any book, account, record or other memorandum by the tax collector.
(7) Fail or refuse to obtain a quarterly business license or to aid or abet another in any attempt to intentionally refuse to obtain such a license or evade the license fee.
(8) Reproduce, forge, falsify, fraudulently obtain or secure, or aid or abet another in any attempt to reproduce, forge, falsify, or fraudulently obtain or secure, an exemption from taxes imposed by this article.
(b) The violation of any provision of subsection (a) above shall constitute class 2 misdemeanor. Such violation shall constitute a separate violation of this article for each and every day that such trade, calling, profession, occupation or business is practiced, transacted or carried on. The granting of a license is not to be deemed as evidence or proof that the licensee has complied with the provisions of this chapter or other provisions of this Code, nor shall it estop the prosecution by the city for any violation of this Code.
(Ord. No. 7885, § 2, 8-3-92)
The tax collector, or such other person to whom may be assigned the duty, shall prepare and issue a license under this article for every person required to pay a license tax hereunder and to state the period of time covered thereby, and the location or place of business where such trade or business is to be practiced or carried on.
(Ord. No. 7885, § 2, 8-3-92; Ord. No. 10448, § 1, 9-5-07, eff. 1-1-08)
(a) The quarterly license tax provided for in divisions 2 and 3, of this article shall be due and payable on the first day of January, April, July and October of each year.
(b) Annual licenses taxes as set out in divisions 2 and 3, of this article shall become due on the first day of January, April, July, or October, according to date of original application.
(Ord. No. 7885, § 2, 8-3-92)
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