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(a) The city may enter into an agreement with a taxpayer to allow the taxpayer to satisfy a liability for any tax imposted [imposed] by this chapter by means of installment payments. The tax collector may require a taxpayer who requests an installment payment agreement to complete a financial report in such form and manner as the tax collector may prescribe.
(b) The tax collector, without notice, may alter, modify or terminate an installment payment agreement if the taxpayer:
(1) Fails to pay an installment at the time the installment payment is due under the agreement.
(2) Fails to pay any other tax liability at the time the liability is due.
(3) Fails to file any tax report or return at the time the report or return is due.
(4) Fails to furnish any information requested by the tax collector within thirty (30) days after receiving a written request for such information.
(5) Fails to notify the tax collector of a material improvement in the taxpayer's financial condition above the income previously reported in the most recent income statement within thirty (30) days after the material improvement.
(6) Provides inaccurate, false or incomplete information to the tax collector.
(c) Notwithstanding any installment payment agreement, the tax collector may offset any tax refunds against the liabilities provided for in the installment payment agreement, may file and perfect any tax liens and, in the event the taxpayer breaches any term or provision of the installment payment agreement, may engage in collection activities.
(d) The tax collector, without notice, may terminate an installment payment agreement if the tax collector believes that the collection of tax to which the payment agreement pertains is in jeopardy.
(e) If the tax collector determines that the financial condition of a taxpayer has improved, the tax collector may alter, modify or terminate the agreement by providing notice to the taxpayer at least thirty (30) days before the effective date of the action. The notice shall include the reasons why the tax collector believes the alteration, modification or termination is appropriate.
(f) An installment payment agreement shall remain in effect for the term of the agreement except as otherwise provided in this section.
(g) A taxpayer who is aggrieved by a decision of the tax collector to refuse to enter into an installment payment agreement or to alter, modify or terminate an agreement entered into pursuant to this section may petition the taxpayer problem resolution officer to review that determination. The taxpayer problem resolution officer may stay such alteration, modification or termination pending its review and may modify or nullify the determination.
(h) The city and the taxpayer may modify any installment payment agreement at any time by entering into a new or modified agreement.
(Ord. No. 8784, § 26, 12-2-96)
(a) The tax collector shall issue private taxpayer rulings to taxpayers and potential taxpayers on request. Each request shall be in writing and shall:
(1) State the name, address and, if applicable, taxpayer identifying number of the taxpayer or potential taxpayer who requests the ruling.
(2) Describe all facts that are relevant to the requested ruling.
(3) State whether, to the best knowledge of the taxpayer or potential taxpayer, the issue or related issues are being considered by the tax collector or any other taxing jurisdiction in connection with an active audit, protest or appeal that involves the taxpayer or potential taxpayer and whether the same request has been or is being submitted to another taxing jurisdiction for a ruling.
(4) Be signed by the taxpayer or potential taxpayer who makes the request or by an authorized representative of the taxpayer or potential taxpayer.
(b) A private taxpayer ruling may be revoked or modified by either:
(1) A change or clarification in the law that was applicable at the time the ruling was issued, including changes or clarifications caused by regulations and court decisions.
(2) Actual written notice by the tax collector to the last known address of the taxpayer or potential taxpayer of the revocation or modification of the private taxpayer ruling.
(c) With respect to the taxpayer or prospective taxpayer to whom a private taxpayer ruling is issued, the revocation or modification of a private taxpayer ruling shall not be applied retroactively to tax periods or tax years before the effective date of the revocation or modification and the tax collector shall not assess any penalty or tax attributable to erroneous advice that is furnished to the taxpayer or potential taxpayer in the private taxpayer ruling if:
(1) The taxpayer reasonably relied on the private taxpayer ruling.
(2) The penalty or tax did not result either from a failure by the taxpayer to provide adequate or accurate information or from a change in the information.
(d) A private taxpayer ruling may not be relied upon, cited nor introduced into evidence in any proceeding by any taxpayer other than the taxpayer who received the ruling.
(e) A taxpayer may appeal the propriety of a retroactive application of a revoked or modified private taxpayer ruling by filing a written petition with the tax collector pursuant to section 19-570 within forty-five (45) days after receiving written notice of the intent to retroactively apply a revoked or modified private taxpayer ruling.
(f) A private taxpayer ruling constitutes the tax collector's interpretation of the sections of this chapter only as they apply to the taxpayer making, and the particular facts contained in, the request.
(g) A private taxpayer ruling which addresses a taxpayer's ongoing business activities will apply only to transactions that occur or tax liabilities that accrue from and after the date of the taxpayer's ruling request.
(h) The tax collector shall attempt to issue private taxpayer rulings within forty-five (45) days after receiving the written request and on receiving the facts that are relevant to the ruling. If the ruling is expected to be delayed beyond the forty-five (45) days, the tax collector shall notify the requestor of the delay and the proposed date of issuance.
(i) Within thirty (30) days after being issued, the tax collector shall maintain the private taxpayer ruling as a public record and make it available at a reasonable cost for public inspection and copying. The text of private taxpayer rulings are open to public inspection subject to the confidentiality requirements prescribed by section 19-510.
(j) In this section, "private taxpayer ruling" means a written determination by the tax collector issued pursuant to this section that interprets and applies one (1) or more sections contained in this article and any applicable regulations.
(k) A private taxpayer ruling issued by the Arizona Department of Revenue pursuant to A.R.S. § 42-2101 may be relied upon by the taxpayer to whom the ruling was issued and must be recognized and followed by any city in which such taxpayer has obtained a privilege license if the city has not issued a ruling addressing the facts described in the taxpayer's ruling request and the statute at issue in the taxpayer's ruling request is, in essence, worded and written the same as the applicable section hereunder.
(Ord. No. 8784, § 27, 12-2-96; Ord. No. 10361, § 14, 12-19-06)
DIVISION 6.
USE TAX
USE TAX
Editor’s note – Ordinance No. 11518 put into effect tax increases required by Proposition 203; however, they have no legal effect unless approved by the Arizona Model City Tax Code Commission. Code sections affected are: 19-410(d), 19-415(d), 19-416(d), 19-417(d), 19-425(c), 19-427(e), 19-430(a), 19-432(d), 19-432(d), 19-435(g), 19-445(t), 19-450(d), 19-455(g), 19-460(i), 19-470(h), 19-475(d), 19-480(l), and 19-610(g).
For the purposes of this division only, the following definitions shall apply, in addition to the definitions provided in division 1:
Acquire (for storage or use) means purchase, rent, lease, or license for storage or use.
Retailer also means any person selling, renting, licensing for use, or leasing tangible personal property under circumstances which would render such transactions subject to the taxes imposed in division 4, if such transactions had occurred within this city.
Storage (within the city) means the keeping or retaining of tangible personal property at a place within the city for any purpose, except for those items acquired specifically and solely for the purpose of sale, rental, lease, or license for use in the regular course of business or for the purpose of subsequent use solely outside the city.
Use (of tangible personal property) means consumption or exercise of any other right or power over tangible personal property incident to the ownership thereof except the holding for the sale, rental, lease, or license for use of such property in the regular course of business.
(Ord. No. 9840, § 5, 5-5-03)
Editors Note: Ord. No. 9840, § 4, adopted May 5, 2003, repealed § 19-601, which pertained to director of finance to keep records and derived from Ord. No. 6674, § 3, adopted March 23, 1987.
Editors Note: Ord. No. 9840, § 4, adopted May 5, 2003, repealed § 19-602, which pertained to levying and pledging a portion of excise and franchise taxes for community center, operations center and bus maintenance facilities purposes; creating a special fund, not part of the general funds and derived from Ord. No. 6674, § 3, adopted March 23, 1987.
(a) There is hereby levied and imposed, subject to all other provisions of this chapter, an excise tax on the storage or use in the city of tangible personal property, for the purpose of raising revenue to be used in defraying the necessary expenses of the city, such taxes to be collected by the tax collector.
(b) The tax rate shall be at an amount equal to two and six-tenths (2.6) percent of the:
(1) Cost of tangible personal property acquired from a retailer, upon every person storing or using such property in this city.
(2) Gross income from the business activity upon every person meeting the requirements of subsection 19-620(b) or (c) who is engaged or continuing in the business activity of sales, rentals, leases, or licenses of tangible personal property to persons within the city for storage or use within the city, to the extent that tax has been collected upon such transaction.
(3) Cost of the tangible personal property provided under the conditions of a warranty, maintenance, or service contract.
(4) Cost of complimentary items provided to patrons without itemized charge by a restaurant, hotel, or other business.
(5) (Reserved).
(c) It shall be presumed that all tangible personal property acquired by any person who at the time of such acquisition resides in the city is acquired for storage or use in this city, until the contrary is established by the taxpayer.
(d) Exclusions. For the purposes of this division, the acquisition of the following shall not be deemed to be the purchase, rental, lease, or license of tangible personal property for storage or use within the city:
(1) Stocks, bonds, options, or other similar materials.
(2) Lottery tickets or shares sold pursuant to A.R.S. title 5, chapter 5, article I.
(3) Platinum, bullion, or monetized bullion, except minted or manufactured coins transferred or acquired primarily for their numismatic value as prescribed by regulation.
(e) (Reserved).
(f) (Reserved).
(g) Notwithstanding the tax rate identified elsewhere in this section, an additional tax in an amount equal to one-tenth of one (0.1) percent on any activity or item taxable under this section is imposed pursuant to Chapter IV, Section 5 of the Charter of the City of Tucson.
(Ord. No. 9840, § 5, 5-5-03; Ord. No. 11479, § 1, 8-8-17; Ord. No. 11485, eff. 8-8-17; Ord. No. 11518, eff. 1-23-18)
The following persons shall be deemed liable for the tax imposed by this division and such liability shall not be extinguished until the tax has been paid to this city, except that a receipt from a retailer separately charging the tax imposed by this chapter is sufficient to relieve the person acquiring such property from further liability for the tax to which the receipt refers:
(1) Any person who acquires tangible personal property from a retailer, whether or not such retailer is located in this city, when such person stores or uses said property within the city.
(2) Any retailer not located within the city, selling, renting, leasing, or licensing tangible personal property for storage or use of such property within the city, may obtain a license from the tax collector and collect the use tax on such transactions. Such retailer shall be liable for the use tax to the extent such use tax is collected from his customers.
(3) Every agent within the city of any retailer not maintaining an office or place of business in this city, when such person sells, rents, leases, or licenses tangible personal property for storage or use in this city shall, at the time of such transaction, collect and be liable for the tax imposed by this division upon the storage or use of the property so transferred, unless such retailer or agent is liable for an equivalent excise tax upon the transaction.
(4) Any person who acquires tangible personal property from a retailer located in the city and such person claims to be exempt from the city privilege or use tax at the time of the transaction, and upon which no city privilege tax was charged or paid, when such claim is not sustainable.
(5) Every person storing or using tangible personal property under the conditions of a warranty, maintenance, or service contract.
(Ord. No. 9840, § 5, 5-5-03)
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