(Repealed by the 1995 Amendments)
*This information is for Model City Tax Code purposes only. Reg. ___-445.2. (Repealed by the 1995 Amendments)
(Reserved) - (See City of Phoenix info page)
*This information is for Model City Tax Code purposes only. Reg. -407.1. (Reserved) - (See Phoenix city page) Phoenix, AZ
Administrative Request for the attendance of witnesses or the production of documents; service thereof; remedies and penalties for failure to respond
*This information is for Model City Tax Code purposes only. (a) If a taxpayer refuses or fails to comply in whole or in part with a request to provide records authorized by Section ___-555, the Tax Collector may issue his written Administrative
Advertising activity within the City
*This information is for Model City Tax Code purposes only. (a) In General. Except as provided elsewhere in this Regulation, a person engaged in advertising activity shall be considered to be doing business entirely within the City if all or a major
Advertising income of publishers and distributors of newspapers and other periodicals
*This information is for Model City Tax Code purposes only. Publishers and distributors of newspapers and other periodicals shall be subject to the tax upon advertising imposed by Section ___-405 and such tax shall be allocated in the manner
Brokers - Repealed and Replaced with Section 100.1 effective October 1, 2019
*This information is for Model City Tax Code purposes only. Model City Tax Code Section 100.1 Brokers replaces Regulation 100.1 Brokers with an effective date of October 1, 2019.
Change of method of reporting
*This information is for Model City Tax Code purposes only. (a) Any taxpayer electing to change his reporting method shall be permitted to do so only upon filing a written request to the Tax Collector and after receiving written approval of the Tax
Collection of tax in jeopardy
*This information is for Model City Tax Code purposes only. Evidence that collection of tax due is in jeopardy shall include documentation that: (a) the taxpayer is going out of business. (b) the taxpayer has no City Privilege License or has no
Computer hardware, software, and data services
*This information is for Model City Tax Code purposes only. (a) Definitions. (1) "Computer Hardware" (also called "computer equipment" or "peripherals") is the components and accessories which constitute the physical computer assembly, including but
Construction contracting; tax rate effective date
*This information is for Model City Tax Code purposes only. A. In the event of a tax rate change, the rate imposed on gross income from construction contracting shall be computed based upon the rate in effect when the contract was executed, subject