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ADOR is aware that some small business income taxpayers received a billing notice even though their overpayment from the individual income tax return is larger than the tax due from the small business income return. Please be advised that the Department is working to resolve the issue as soon as possible.

Customer Notice: To schedule an appointment, please contact us at [email protected].

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Wastewater Removal Services

Section Number: 
485.00

*This information is for Model City Tax Code purposes only

MCTClogo.png

Model City Tax Code

 

(a) The tax rate shall be an amount equal to _____ percent (___%) of the gross income from the business activity upon every person engaging or continuing in the business of providing wastewater removal services by means of sewer lines or similar pipelines to:

(1) Consumers or ratepayers who reside within the city.

(2) Consumers or ratepayers of this city, whether within the city or without, to the extent that this city provides such persons wastewater removal services, excluding consumers or ratepayers who are residents of another city or town which levies an equivalent excise tax upon this City for providing such wastewater removal services to such persons.

(b) The tax imposed by this section shall not apply to gross income relating to the providing of wastewater removal services from a qualifying hospital, qualifying community health center or a qualifying health care organization.

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Arizona Department of Revenue
(602) 255-3381
1600 West Monroe Street
Phoenix, AZ 85007
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