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(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)
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