Loading...
(a) When tax is separately charged and/or collected. The total amount of rental income shall be exclusive of combined taxes only when the person upon whom the tax is imposed establishes to the satisfaction of the tax collector that such tax has been added to the total price of the transaction. The taxpayer must provide to his customer and also keep a reliable record of the actual tax charged or collected, shown by cash register tapes, sales tickets, or other accurate record, separating net transaction price and combined tax. If at any time the tax collector cannot ascertain from the records kept by the taxpayer the total or amounts billed or collected on account of combined taxes, the claimed taxes collected may not be excluded from rental income unless such records are completed and/or clarified to the satisfaction of the tax collector.
(b) Remittance of all tax charged and/or collected. When an added charge is made to cover city (or combined) transient rental tax, the person upon whom the tax is imposed shall pay the full amount of the city taxes due, whether collected by him or not. In the event the taxpayer collects more than the amount due, the excess shall be remitted to the tax collector. In the event the tax collector cannot ascertain from the records kept by the taxpayer the total or amounts of taxes collected, and the tax collector is satisfied that the taxpayer has collected taxes in an amount in excess of the tax assessed under this division, the tax collector may determine the amount collected and collect the tax so determined in the manner provided in this division.
(c) Itemization. In order to be entitled to exclude from rent any amounts paid by customers for combined taxes passed on to such customers, the taxpayer shall show to the tax collector that the customer was provided with a written record of the transaction showing, at a minimum, the price before the tax, the combined taxes, and the total cost. This shall be in addition to the record required to be kept under subsection (a) above.
(d) When tax has been neither separately charged nor separately collected. When the person upon whom the tax is imposed establishes by means of invoices, sales tickets, or other reliable evidence that no added charge was made to cover combined taxes, the taxpayer may exclude tax collected from such income by dividing such taxable rent by 1.00 plus a decimal figure representing the effective combined tax rate expressed as a fraction of 1.00.
(Ord. No. 10360, § 3, 12-19-06, eff. 1-1-07)
(a) Generally. Every person desiring to engage or continue in business activities within the city upon which a transient rental tax is imposed by this article shall make application to the tax collector for a transient rental tax license, accompanied by a nonrefundable fee of twenty-five dollars ($25.00), and no person shall engage or continue in business or engage in such activities without such a license.
(b) Limitation. The issuance of a transient rental license by the tax collector shall not be construed as permission to operate a business activity in violation of any other law or regulation to which such activity may be subject.
(Ord. No. 10360, § 3, 12-19-06, eff. 1-1-07; Ord. No. 10448, § 5, 9-5-07, eff. 1-1-08)
(a) Partnerships. Application for a transient rental license by a partnership engaging or continuing in business in the city shall provide, at a minimum, the names and addresses of all general partners. Licenses issued to persons engaged in business as partners, limited or general, shall be in the name of the partnership.
(b) Corporations. Application for a transient rental license by a corporation engaging or continuing in business in the city shall provide, at a minimum, the names and addresses of both the chief executive officer and chief financial officer of the corporation. Licenses issued to persons engaged in business as corporations shall be in the name of the corporation.
(c) Multiple locations or multiple business names. A person engaged in or conducting one (1) or more businesses at two (2) or more locations or under two (2) or more business names shall procure a license for each such location or business name. A "location" is a place of a separate business establishment.
(d) Conditions. Licenses shall not be issued until all legal requirements are met. It shall be a condition precedent to the issuance of a license that all statutes, ordinances, regulations, and other requirements affecting the public peace, health, and safety are complied with in total.
(Ord. No. 10360, § 3, 12-19-06, eff. 1-1-07)
(a) Except as provided in section 19-74, the transient rental license shall be valid until request for cancellation and/or surrender of the license by the licensee or expiration through cessation by the licensee of the business activity for which it was issued.
(b) The transient rental license shall be nontransferable between owners or locations and shall be on display to the public in the licensee's place of business.
(c) Any licensee whose license expires through cancellation as provided in section 19-74, by a request for cancellation, by surrender of the license, or by the cessation of the business activity for which the license was issued and who thereafter applies for license shall be granted a new license as an original applicant and shall pay the current license fee. Any licensee who loses or misplaces his transient rental license which is still in effect shall be charged the current license fee for each re-issuance of a license.
(Ord. No. 10360, § 3, 12-19-06, eff. 1-1-07)
(a) Cancellation. The tax collector may cancel the city transient rental license of any licensee as inactive:
(1) If the taxpayer, required to report monthly to the city, has neither filed any return nor remitted to the city any taxes imposed by this article for a period of six (6) consecutive months;
(2) If the taxpayer, required to report quarterly, has neither filed any return nor remitted any taxes imposed by this article for two (2) consecutive quarters; or
(3) If the taxpayer, required to report annually, has neither filed any return nor remitted any taxes imposed by this article when such annual report and tax are due to be filed with and remitted to the tax collector.
(b) Revocation. If any licensee fails to pay any tax, interest, penalty, fee, or sum required to be paid to the city under this division or if such licensee fails to comply with any provision of this article, the tax collector may revoke the city transient rental license of the licensee.
(c) Notice and hearing. The tax collector shall deliver notice to such licensee of cancellation or revocation of the transient rental license. If within twenty (20) days the licensee so notified requests a hearing, he shall be granted a hearing before the tax collector.
(d) Relicensing. After cancellation or revocation of a taxpayer's license, the taxpayer shall not be relicensed until all reports have been filed, all fees, taxes, interest, and penalties due have been paid, and the taxpayer is in compliance with this article.
(Ord. No. 10360, § 3, 12-19-06, eff. 1-1-07)
It shall be unlawful for any person who is required by this article to obtain a transient rental tax license to engage in or continue in business within the city without a license. The tax collector shall assess any delinquencies in tax, interest, and penalties which may apply against such person upon any transactions subject to the taxes imposed by this division.
(Ord. No. 10360, § 3, 12-19-06, eff. 1-1-07)
(a) Every person subject to the tax imposed by this division shall keep and preserve suitable records and such other books and accounts as may be necessary to determine the amount of tax for which he is liable under this division. The books and records must contain, at a minimum, such detail and summary information as may be required by regulation or, when records are maintained within an electronic data processing (edp) system, the requirements established by the Arizona Department of Revenue for privilege tax filings will be accepted. Every person subject to the tax imposed by this division shall keep and preserve such books and records for a period equal to the applicable limitation period as provided in section 19-28 for assessment of tax and all such books and records shall be open for inspection by the tax collector during any business day.
(b) The tax collector may direct, by letter, a specific taxpayer to keep specific other books, records, and documents. Such letter directive shall apply:
(1) Only for future reporting periods; and
(2) Only by express determination of the tax collector that such specific recordkeeping is necessary due to the inability of the city to conduct an adequate examination of the past activities of the taxpayer, which inability resulted from inaccurate or inadequate books, records, or documentation maintained by the taxpayer.
(Ord. No. 10360, § 3, 12-19-06, eff. 1-1-07)
Loading...