Index of Articles and Regulations

*This information is for Model City Tax Code purposes only

Articles and Regulations

ARTICLE I: GENERAL CONDITIONS AND DEFINITIONS
Section Description
1 Words of tense, number and gender; code references
100 General Conditions and Definitions
100.1 Brokers
100.2 Delivery, installation, or other direct customer services
100.3 Retailers
100.4 Out-of-City/Out-of-State Sales: Sales to Native Americans
100.5 Remediation Contracting
110 Definitions: Income-producing capital equipment
115 Definitions: computer software; custom computer programming
120 Section ___-120 is repealed effective July 1, 2013
ARTICLE II: DETERMINATION OF GROSS INCOME
Section Description
200 Determination of gross income: in general
210 Determination of gross income: transactions between affiliated companies or persons
220 Determination of gross income: artificially contrived transactions
230 Determination of gross income based upon method of reporting
240 Exclusion of cash discounts, returns, refunds, trade-in values, vendor-issued coupons, and rebates from gross income
250 Exclusion of combined taxes from gross income; itemization; notice; limitations
260 Exclusion of fees and taxes from gross income; limitations
265 (Local Option #NN) Tax credit offset for cable license fees
266 Exclusion of motor carrier revenues from gross income
270 Exclusion of gross income of persons deemed not engaged in business
280 (Reserved for Local Option #B) - repealed effective April 1, 2019
285 (Reserved for Local Option #C)
290 (Reserved for Local Option #D)
ARTICLE III: LICENSING & RECORDKEEPING
Section Description
300 Licensing requirements
310 Licensing: special requirements
320 License fees; annual renewal; renewal fees
330 Licensing: duration; transferability; display; penalties; penalty waiver; relicensing; fees collectible as if taxes
340 Licensing: cancellation; revocation
350 Operating without a license
360 Recordkeeping requirements
362 Recordkeeping: income
364 Recordkeeping: expenditures
366 Recordkeeping: out-of-City and out-of-State sales
370 Recordkeeping: claim of exclusion, exemption, deduction, or credit; documentation; liability
372 Proof of exemption: sale for resale; rental, lease, or license of rental equipment
380 Inadequate or unsuitable records
ARTICLE IV: PRIVILEGE TAXES
Section Description
400 Imposition of Privilege Taxes; presumption
405 Advertising
407 (Reserved) - (See Phoenix city page)
410 Amusements, exhibitions, and similar activities
415 Construction contracting: construction contractors
415.1 Liability for MRRA amounts equal to Retail transaction privilege tax due
416 Construction contracting: speculative builders
417 Construction contracting: owner-builders who are not speculative builders
418 (Reserved for future use)
420 (Reserved for Local Option #P)
422 Jet fuel sales (Reserved for Local Option #LL)
425 Job printing (Reg. 425.1)
427 Manufactured buildings
430 Timbering and other extraction
432 Mining
435 Publishing and periodicals distribution (Reg. 435.1)
440 (Reserved for Local Option #Q)
444 Hotels
445 Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3)
446 (Reserved)
447 Rental, leasing, and licensing for use of real property: additional tax upon transient lodging (Model Option #6)
450 Rental, leasing, and licensing for use of tangible personal property (Reg 450.1, Reg. 450.2, Reg 450.3)
452 (Reserved) - (See City of Phoenix info page)
455 Restaurants and Bars
460 Retail sales: measure of tax; burden of proof; exclusions
462 Retail sales: food for home consumption
465 Retail sales: exemptions
470 Telecommunication Services (Reg. 470.1)
475 Transporting for hire (Reg. 475.1)
480 Utility Services
485 Wastewater Removal Services
ARTICLE V: ADMINISTRATION
Section Description
500 Administration of this Chapter; rule making
510 Divulging of information prohibited; exceptions allowing disclosure
515 Duties of the Taxpayer Problem Resolution Officer
516 Taxpayer Assistance Orders
517 Basis for evaluating employee performance
520 Reporting and payment of tax
530 When tax due; when delinquent; verification of return; extensions
540 Interest and civil penalties
541 Erroneous advice or misleading statements by the Tax Collector; abatement of penalties and interest; definition
542 Prospective application of new law or interpretation or application of law
545 Deficiencies; when inaccurate return is filed; when no return is filed; estimates
546 Closing agreements in cases of extensive taxpayer misunderstanding or misapplication; approval; rules
550 Limitation periods
553 Examination of taxpayer records; joint audits
555 Tax Collector may examine books and other records; failure to provide records
556 No additional audits or proposed assessments; exceptions
560 Erroneous payment of tax; credits and refunds; limitations
565 Payment of tax by the incorrect taxpayer or to the incorrect Arizona city or town
567 (Reserved)
570 Administrative review; petition for hearing or for redetermination; finality of order
571 Jeopardy assessments (Reg.571.1)
572 Expedited review of jeopardy assessments
575 Judicial review
577 Refunds of taxes paid under protest
578 Reimbursement of fees and other costs; definitions
580 Criminal penalties
590 Civil actions
595 Collection of taxes when there is succession in and/or cessation of business
596 Agreement for installment payments of tax
597 Private taxpayer rulings; request; revocation or modification; definition
ARTICLE VI: USE TAX
Section Description
600 Use tax: definitions
601 (Reserved) (see Tucson city info page)
602 (Reserved) (see Tucson city info page)
610 Use tax: imposition of tax; presumption
620 Use tax: liability for tax
630 Use tax: recordkeeping requirements
640 Use tax: credit for equivalent excise taxes paid another jurisdiction
650 Use tax: exclusion when acquisition subject to Use Tax is taxed or taxable elsewhere in this Chapter; limitation
660 Use tax: exemptions
ARTICLE VII: PHOENIX
Section Description
700 Legislative Intent (Phoenix)
701 Definitions (Phoenix)
705 Creation Of Access To Care Fund (Phoenix)
710 Imposition Of Access To Care Tax and Rate (Phoenix)
715 Collection Of Tax (Phoenix)
720 Use Of Access To Care Tax Fund (Phoenix)
725 Transfer To AHCCCS (Phoenix)
730 No Impact On Patients Or Payers (Phoenix)
735 Requirements For Implementation (Phoenix)
740 Termination (Phoenix)
745 Impact Of Termination Or Recoupment (Phoenix)
750 Interest And Penalties (Phoenix)
755 Examination Of Books And Records; Failure To Provide Records (Phoenix)
ARTICLE VII: MESA
Section Description
700 Legislative Intent
701 Definitions
705 Creation Of Access To Care Fund
710 Imposition Of Access To Care Tax and Rate
715 Collection Of Tax
720 Use Of Access To Care Tax Fund
725 Transfer To AHCCCS
730 No Impact On Patients Or Payers
735 Requirements For Implementation
740 Termination
745 Impact Of Termination Or Recoupment
750 Interest And Penalties
755 Examination Of Books And Records; Failure To Provide Records (Mesa)
ARTICLE VII: TUCSON
Section Description
7 Tucson Access To Care Act
ARTICLE VIII: SEE PRESCOTT, WILLIAMS, WINSLOW AND YUMA
Section Description
8 See Prescott, Williams, Winslow and Yuma individual pages
REGULATIONS
Section Description
100.1 Brokers - Repealed and Replaced with Section 100.1 effective October 1, 2019
100.2 Delivery, installation, or other direct customer services - Repealed and Replaced with Section 100.2 effective October 1, 2019
100.3 Retailers - Repealed and Replaced with Section 100.3 effective October 1, 2019
100.4 Out-of-City/Out-of-State Sales: Sales to Native Americans - Repealed and Replaced with Section 100.4 effective October 1, 2019
100.5 Remediation Contracting - Repealed and Replaced with Section 100.5 effective October 1, 2019
115.1 Computer hardware, software, and data services
120.1 Reg. 120.1 - Repealed effective July 1, 2013
200.1 When deposits are includable in gross income
250.1 Excess tax collected
270.1 Proprietary activities of municipalities are not considered activities of a governmental entity
270.2 Proprietary clubs
405.1 Local advertising examples
405.2 Advertising activity within the City
407.1 (Reserved) - (See City of Phoenix info page)
415.1 Distinction between the categories of construction contracting
415.2 Distinction between construction contracting and certain related activities
415.3 Construction contracting; tax rate effective date
425.1 Distinction between job printing and certain related activities
435.1 Distinction between publishing of periodicals and certain related activities
435.2 Advertising income of publishers and distributors of newspapers and other periodicals
445.1 When the rental, leasing, and licensing of real property is exempt as "casual"
445.2 (Repealed by the 1995 Amendments)
445.3 Rental, leasing, and licensing of real property as lodging: room and board; furnished lodging
450.1 Distinction between rental, leasing, and licensing for use of tangible personal property and certain related activities
450.2 Rental, leasing, and licensing for use of tangible personal property: membership fees; other charges
450.3 Rental, leasing, and licensing for use of equipment with operator
450.4 Rental, leasing, and licensing for use of tangible personal property: semi-permanently or permanently installed tangible personal property
450.5 Rental, leasing, and licensing for use of tangible personal property: delivery, installation, repair, and maintenance charges
455.1 Gratuities related to restaurant activity
460.1 Distinction between retail sales and certain other transfers of tangible personal property
460.2 Retail sales: trading stamp company transactions
460.3 Retail sales: membership fees of retailers - Repealed effective October 1, 2019
460.4 Retail sales: professional services
460.5 Retail sales: monetized bullion; numismatic value of coins
460.6 Retail sales: consignment sales - Repealed effective October 1, 2019
465.1 Retail sales: repair services
465.2 Retail sales: warranty, maintenance, and similar service contracts
465.3 Retail sales: sale of containers, paper products, and labels
465.4 Retail sales: aircraft acquired for use outside the State - Repealed effective October 1, 2019
470.1 Telecommunication services
475.1 Distinction between transporting for hire and certain related activities
520.1 Reports made to the City
520.2 Change of method of reporting
555.1 Administrative Request for the attendance of witnesses or the production of documents; service thereof; remedies and penalties for failure to respond
571.1 Collection of tax in jeopardy