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Tucson, AZ Code of Ordinances
TUCSON, ARIZONA CHARTER AND GENERAL ORDINANCES
ADOPTING ORDINANCES
PART I CHARTER*
PART II TUCSON CODE
Chapter 1 GENERAL PROVISIONS
Chapter 2 ADMINISTRATION*
Chapter 3 RESERVED*
Chapter 4 ANIMALS AND FOWL*
Chapter 5 BICYCLES AND SHARED MOBILITY DEVICES*
Chapter 6 BUILDINGS, ELECTRICITY, PLUMBING, AND MECHANICAL CODE*
Chapter 7 BUSINESSES REGULATED*
Chapter 7A CABLE COMMUNICATIONS*
Chapter 7B COMPETITIVE TELECOMMUNICATIONS
Chapter 7C RESERVED*
Chapter 7D LOCATION AND RELOCATION OF FACILITIES IN RIGHTS-OF-WAY
Chapter 8 CITY COURT*
Chapter 9 PUBLIC SAFETY COMMUNICATIONS*
Chapter 10 CIVIL SERVICE--HUMAN RESOURCES*
Chapter 10A COMMUNITY AFFAIRS
Chapter 10B HOUSING AND COMMUNITY DEVELOPMENT*
Chapter 10C RESERVED*
Chapter 11 CRIMES AND OFFENSES*
Chapter 11A GENERAL SERVICES DEPARTMENT*
Chapter 11B PLANNING AND DEVELOPMENT SERVICES DEPARTMENT*
Chapter 12 ELECTIONS*
Chapter 12A BUSINESS SERVICES DEPARTMENT
Chapter 13 FIRE PROTECTION AND PREVENTION*
Chapter 14 LABOR ORGANIZATION AND EMPLOYEE ASSOCIATION ELECTION PROCEDURE, MEET AND CONFER AND MEET AND DISCUSS*
Chapter 15 ENVIRONMENTAL SERVICES DEPARTMENT*
Chapter 16 NEIGHBORHOOD PRESERVATION*
Chapter 17 HUMAN RELATIONS*
Chapter 18 SELF-INSURED RISK PROGRAM AND TRUST FUND*
Chapter 19 LICENSES AND PRIVILEGE TAXES*
ARTICLE I. OCCUPATIONAL LICENSE TAX
ARTICLE II. PRIVILEGE AND EXCISE TAXES*
DIVISION 1. GENERAL CONDITIONS AND DEFINITIONS
DIVISION 2. DETERMINATION OF GROSS INCOME
DIVISION 3. LICENSING AND RECORDKEEPING
DIVISION 4. PRIVILEGE TAXES
DIVISION 5. ADMINISTRATION
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.
REGULATIONS-PRIVILEGE AND EXCISE TAXES
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. Reserved.
Reg. 19-416.2. Reserved.
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. Reserved.
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*
ARTICLE IV. RESERVED*
Chapter 20 MOTOR VEHICLES AND TRAFFIC*
Chapter 21 PARKS AND RECREATION*
Chapter 22 PENSIONS, RETIREMENT, GROUP INSURANCE, LEAVE BENEFITS AND OTHER INSURANCE BENEFITS*
Chapter 23 LAND USE CODE*
Chapter 23A DEVELOPMENT COMPLIANCE CODE*
Chapter 23B UNIFIED DEVELOPMENT CODE*
Chapter 24 SEWERAGE AND SEWAGE DISPOSAL*
Chapter 25 STREETS AND SIDEWALKS*
Chapter 26 FLOODPLAIN, STORMWATER, AND EROSION HAZARD MANAGEMENT*
Chapter 27 WATER*
Chapter 28 TUCSON PROCUREMENT CODE*
Chapter 29 ENERGY AND ENVIRONMENT
Chapter 30 DEPARTMENT OF TRANSPORTATION*
DISPOSITION TABLE - 1953 CODE
CODE COMPARATIVE TABLE
Tucson, AZ Unified Development Code
TUCSON, AZ UNIFIED DEVELOPMENT CODE
UNIFIED DEVELOPMENT CODE
ADMINISTRATIVE MANUAL
TECHNICAL STANDARDS MANUAL
Tucson Administrative Directives
1-01 About Administrative Directives
1-02 General Administrative Directives
1-03 Strategic Workforce Plan
1-04 Intergovernmental Programs
1-05 Records and Reports
1-07 Capital Programs
1-08 Communications and Electronic Information
2-01 through 2-05 Personnel
3-01 through 4-05 Financial and Purchasing
6-01 through 6-03 Vehicles
7-01 Property - Public Art
8-01 Environmental Procedures - Environmental Services
Reg. 19-310.1. Reserved.
   Editor's note – Ordinance No. 11198, § 3, adopted September 9, 2014 and effective January 1, 2015, repealed regulation 19-310.1. Formerly, such regulation pertained to proration of initial annual license fee and derived from Ord. No. 6938, § 23, 4-25-88 and Ord. No. 10448, § 9, 9-5-07, eff. 1-1-08.
Reg. 19-310.2. Reserved.
(Ord. No. 6938, § 23, 4-25-88)
Reg. 19-310.3. Reserved.
(Ord. No. 6938, § 23, 4-25-88)
Reg. 19-350.1 Reserved.
   Editor's note – Ordinance No. 11219, § 2, adopted December 9, 2014 and effective January 1, 2015, repealed regulation 19-350.1. Formerly, such regulation pertained to recordkeeping: income and derived from Ord. No. 6674, § 3, 3-23-87.
Reg. 19-350.2. Reserved.
   Editor's note – Ordinance No. 11219, § 2, adopted December 9, 2014 and effective January 1, 2015, repealed regulation 19-350.1. Formerly, such regulation pertained to recordkeeping: expenditures and derived from Ord. No. 6674, § 3, 3-23-87 and Ord. No. 9840, § 8, 5-5-03.
Reg. 19-350.3. Reserved.
   Editor's note – Ordinance No. 11219, § 2, adopted December 9, 2014 and effective January 1, 2015, repealed regulation 19-350.1. Formerly, such regulation pertained to recordkeeping: out-of-city and out-of-state sales and derived from Ord. No. 6674, § 3, 3-23-87 and Ord. No. 10754, § 6, 1-20-10, eff. 7-1-08.
Reg. 19-360.1. Reserved.
   Editor's note – Ordinance No. 11219, § 2, adopted December 9, 2014 and effective January 1, 2015, repealed regulation 19-350.1. Formerly, such regulation pertained to proof of exemption: sale for resale; sale, rental, lease, or license of rental equipment and derived from Ord. No. 6674, § 3, 3-23-87.

Disclaimer: This Code of Ordinances and/or any other documents that appear on this site may not reflect the most current legislation adopted by the Municipality. American Legal Publishing provides these documents for informational purposes only. These documents should not be relied upon as the definitive authority for local legislation. Additionally, the formatting and pagination of the posted documents varies from the formatting and pagination of the official copy. The official printed copy of a Code of Ordinances should be consulted prior to any action being taken. For further information regarding the official version of any of this Code of Ordinances or other documents posted on this site, please contact the Municipality directly or contact American Legal Publishing toll-free at 800-445-5588.

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