*This information is for Model City Tax Code purposes only

Model City Tax Code

 

Local Option HH

Exempt from Use Tax certain charitable donations (only if you have NOT chosen Model Option #15, removing the Use Tax).  ONLY IF YOU HAVE NOT CHOSEN MODEL OPTION #15, replace Sec. ___-660(y) with:

(y) Tangible personal property donated to an organization or entity qualifying as an exempt organization under 26 U.S.C. Section 501(c)(3); if and only if:

(1) the donor is engaged or continuing in a business activity subject to a tax imposed by Article IV; and

(2) the donor originally purchased the donated property for resale in the ordinary course of the donor's business; and

(3) the donor obtained from the donee a letter or other evidence satisfactory to the Tax Collector of qualification under 26 U.S.C. Section 501(c)(3) from the Internal Revenue Service or other appropriate federal agency; and

(4) the donor maintains, and provides upon demand, such evidence to the Tax Collector, in a manner similar to other documentation required under Article III.

 

Camp Verde

Camp Verde Transaction Privilege Tax & Use Tax Rates City/Town Name: Camp Verde City Code: CE Business Code Tax Rate Advertising 018 3.65% Amusements

Cave Creek

Cave Creek Transaction Privilege Tax & Use Tax Rates City/Town Name: Cave Creek City Code: CK Business Code Tax Rate Advertising 018 3.00% Amusements

Kingman

Kingman Transaction Privilege Tax & Use Tax Rates City/Town Name: Kingman City Code: KM Business Code Tax Rate Advertising 018 2.50% Amusements 012 2

Marana

Marana Transaction Privilege Tax & Use Tax Rates City/Town Name: Marana City Code: MA Business Code Tax Rate Amusements 012 2.50% Contracting-Prime

Maricopa

Maricopa Transaction Privilege Tax & Use Tax Rates City/Town Name: Maricopa City Code: MP Business Code Tax Rate Advertising 018 2.00% Amusements 012

Page

Page Transaction Privilege Tax & Use Tax Rates City/Town Name: Page City Code: PG Business Code Tax Rate Advertising 018 3.00% Amusements 012 3.00%

Phoenix

Phoenix Transaction Privilege Tax & Use Tax Rates City/Town Name: Phoenix City Code: PX Business Code Tax Rate Advertising 018 0.50% Amusements 012 2

Quartzsite

Quartzsite Transaction Privilege Tax Rates City/Town Name: Quartzsite City Code: QZ Business Code Tax Rate Amusements 012 2.50% Contracting-Prime 015