For the purposes of this article, the following definitions apply:
Assembler means a person who unites or combines products, wares or articles of manufacture so as to produce a change in form or substance of such items without changing or altering component parts.
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 means all activities or acts, 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. However, no sale, rental, license for use, or lease transaction concerning real property nor any activity entered into by a business taxable by this article shall be treated, or be exempt, as casual. This definition shall include sales of used capital assets, provided that the volume and frequency of such sales do not indicate that the seller regularly engages in selling such property.
Combined taxes means the sum of all applicable state transaction privilege and use taxes; all applicable transportation taxes imposed upon gross income by the county as authorized by A.R.S. chapter 8.3, title 42; all applicable taxes imposed by Articles II and III of this Chapter; and all other taxes and fees imposed by this city which are measured by gross income.
Communications channel means any line, wire, cable, microwave, radio signal, light beam, telephone, telegraph or any other electromagnetic means of moving a message.
Engaging, when used with reference to engaging or continuing in business, includes the exercise of corporate or franchise powers.
Federal government means the United States government, its departments and agencies; but not including national banks or federally chartered or insured banks, savings and loan institutions, or credit unions.
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 article, 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.
Providing telecommunication services means providing transmissions between or among points specified by the user, of information of the user's choosing (whether voice, video, or data), without change in content of information are sent and received, where such transmissions are accomplished through a telecommunication network. Telecommunications services shall include all ancillary or adjunct switching services and signal conversions rendered as a function of underlying transmission services, but excludes interstate long distance transmissions. Telecommunications services also include all content or value-added services rendered in conjunction with transmission services. Providing telecommunication services means:
a. Two-way voice, sound, and/or video communication over a communications channel.
b. One-way voice, sound, and/or video transmission or relay over a communications channel.
c. Facsimile transmissions.
d. Relay or repeater service.
e. Computer interface services over a communications channel.
f. Time-sharing activities with a computer accomplished through the use of a communications channel.
Public utility means a person carrying on a utility service or telecommunication service.
Public utility business activity includes only those activities of a public utility which comprise utility services or telecommunication services.
Resides within the city means in cases other than individuals, whose legal addresses are determinative of residence, the engaging, continuing or conducting of regular business activity within the city.
Sale means any transfer of title or possession, or both, exchange, barter, conditional or otherwise, in any manner or by any means whosoever, including consignment transactions and auctions, of property for a consideration. "Sale" includes any transaction whereby the possession of such property is transferred but the seller retains the title as security for the payment of the price. "Sale" also includes the fabrication of tangible personal property for consumers who, in whole or in part, furnish either directly or indirectly the materials used in such fabrication work.
Tax collector means the finance director or his/her designee or agent for all purposes under this article.
Telecommunication service means any service or activity connected with the transmission or relay of sound, visual image, data, information, images or material over a communications channel or any combination of communications channels.
Utility service means the producing, providing, or furnishing of electricity, electric lights, current, power, gas (natural or artificial), or water to consumers or ratepayers.
(Ord. No. 6926, § 1.B, 4-18-88; Ord. No. 8998, § 1, 12-8-97; Ord. No. 9870, § 1, 6-30-03; Ord. No. 11183, § 17, 6-17-14, eff. 8-1-14)