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Evidence that collection of tax due is in jeopardy shall include documentation that:
(1) The taxpayer is going out of business.
(2) The taxpayer has no city privilege license or has no permanent business location in the state.
(3) The taxpayer has failed to timely pay any tax (or penalties and interest thereon) due to the city on three (3) or more occasions within the previous thirty-six (36) calendar months.
(4) The taxpayer has remitted payment by check, which has been dishonored.
(5) The taxpayer has failed to comply with a formal written request of the tax collector made pursuant to regulation 19-555.1.
(Ord. No. 6674, § 3, 3-23-87)
ARTICLE III.
PUBLIC UTILITY TAX*
PUBLIC UTILITY TAX*
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* Editors Note: The expansion of art. II has necessitated the renumbering of art. III, beginning with § 19-701 as opposed to the original, § 19-201. This action was ratified by § 1 of Ord. No. 6733, adopted July 6, 1987. Subsequently, § 1.A of Ord. No. 6926, adopted Apr. 18, 1987, repealed §§ 19-701--19-766; and § 1.B added a new art. III, §§ 19-699--19-1120. The article was formerly derived from Ord. Nos. 3081, 6538, 6688.
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DIVISION 1.
GENERAL CONDITIONS AND DEFINITIONS
GENERAL CONDITIONS AND DEFINITIONS
(a) For the purposes of this article, all words of tense, number and gender shall comply with A.R.S. section 1-214 as amended.
(b) For the purposes of this article, all Code references, unless specified otherwise, shall:
(1) Refer to this City Code.
(2) Be deemed to include all amendments to such Code reference.
(Ord. No. 6926, § 1.B, 4-18-88)
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)
DIVISION 2.
DETERMINATION OF GROSS INCOME
DETERMINATION OF GROSS INCOME
(a) Gross income includes:
(1) The value proceeding or accruing from the sale of property, the provision of service, or both.
(2) The total amount of the sale, lease, license for use, or rental price at the time of such sale, rental, lease or license.
(3) All receipts, cash, credits, barter, exchange, reduction of or forgiveness of indebtedness, and property of every kind or nature derived from a sale, lease, license for use, rental or other taxable activity.
(4) All other receipts whether payment is advanced prior to, contemporaneous with, or deferred in whole or in part subsequent to the activity or transaction.
(b) Barter, exchange, trade-outs or similar transactions are includable in gross income at the fair market value of the service rendered or property transferred, whichever is higher, as they represent consideration given for consideration received.
(c) No deduction or exclusion is allowed from gross income on account of the cost of the property sold, the time value of money, expense of any kind or nature, losses, materials used, labor or service performed, interest paid, or credits granted.
(Ord. No. 6926, § 1.B, 4-18-88)
Notwithstanding any other provision of this article III, gross income does not include any amounts or values derived by a public utility from activities which are not public utility business activities.
(Ord. No. 6926, § 1.B, 4-18-88)
In transactions between affiliated companies or persons, or in other circumstances where the relationship between the parties is such that the gross income from the transaction is not indicative of the market value of the subject matter of the transaction, the tax collector shall determine the "market value" upon which the city public utility tax shall be levied. "Market value" shall correspond as nearly as possible to the gross income from similar transactions of like quality or character by other taxpayers where no common interest exists between the parties, but otherwise under similar circumstances and conditions.
(Ord. No. 6926, § 1.B, 4-18-88)
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