Appendix A* TAX CODE OF THE CITY OF SAFFORD (1997 Edition as amended in 1998)
CHAPTER 15 - PRIVILEGE AND EXCISE TAXES
Article I - General Conditions and Definitions
Sec. 15-1. Words of tense, number and gender; code references.
Sec. 15-100. General definitions.
Sec. 15-110. Definitions: Income-producing capital equipment
Sec. 15-115. Definitions: computer software; custom computer programming.
Article II - Determination of Gross Income
Sec. 15-200. Determination of gross income: in general.
Sec. 15-210. Determination of gross income: transactions between affiliated companies or persons.
Sec. 15-220. Determination of gross income: artificially contrived transactions.
Sec. 15-230. Determination of gross income based upon method of reporting.
Sec. 15-250. Exclusion of combined taxes from gross income; itemization; notice; limitations.
Sec. 15-260. Exclusion of fees and taxes from gross income; limitations.
Sec. 15-266. Exclusion of motor carrier revenues from gross income.
Sec. 15-270. Exclusion of gross income of persons deemed not engaged in business.
Article III - Licensing and Recordkeeping
Sec. 15-300. Licensing requirements.
Sec. 15-305. Special licensing requirements.
Sec. 15-310. Licensing: duration of license; transferability; display.
Sec. 15-320. Licensing: cancellation; revocation.
Sec. 15-330. Operating without a license.
Sec. 15-350. Recordkeeping requirements.
Sec. 15-370. Inadequate or unsuitable records.
Article IV - Privilege Taxes
Sec. 15-400. Imposition of Privilege Taxes; presumption.
Sec. 15-410. Amusements, exhibitions, and similar activities.
Sec. 15-415. Construction contracting: construction contractors.
Sec. 15-416. Construction contracting: speculative builders.
Sec. 15-417. Construction contracting: owner-builders who are not speculative builders.
Sec. 15-420. Feed at wholesale.
Sec. 15-427. Manufactured buildings.
Sec. 15-430. Timbering and other extraction.
Sec. 15-435. Publishing and periodicals distribution.
Sec. 15-440. Rental occupancy.
Sec. 15-445. Rental, leasing, and licensing for use of real property.
Sec. 15-450. Rental, leasing, and licensing for use of tangible personal property.
Sec. 15-455. Restaurants and Bars.
Sec. 15-460. Retail sales: measure of tax; burden of proof; exclusions.
Sec. 15-465. Retail sales: exemptions.
Sec. 15-470. Telecommunication services.
Sec. 15-475. Transporting for hire.
Sec. 15-480. Utility services.
Article V - Administration
Sec. 15-500. Administration of this Chapter; rule making.
Sec. 15-510. Divulging of information prohibited; exceptions allowing disclosure.
Sec. 15-520. Reporting and payment of tax.
Sec. 15-530. When tax due; when delinquent; verification of return; extensions.
Sec. 15-540. Interest and civil penalties.
Sec. 15-545. Deficiencies; when inaccurate return is filed; when no return is filed; estimates.
Sec. 15-550. Limitation periods.
Sec. 15-555. Tax Collector may examine books and other records; failure to provide records.
Sec. 15-560. Erroneous payment of tax; credits and refunds; limitations.
Sec. 15-565. Payment of tax by the incorrect taxpayer or to the incorrect Arizona city or town.
Sec. 15-570. Administrative review; petition for hearing or for redetermination; finality of order.
Sec. 15-571. Jeopardy assessments.
Sec. 15-580. Criminal penalties.
Sec. 15-595. Collection of taxes when there is succession in and/or cessation of business.
Article VI - Use Tax
Sec. 15-600. Use tax: definitions
Sec. 15-610. Use tax: imposition of tax; presumption.
Sec. 15-620. Use tax: liability of tax.
Sec. 15-630. Use tax: recordkeeping requirements.
Sec. 15-640. Use tax: credit for equivalent excise taxes paid another jurisdiction.
Sec. 15-660. Use tax: exemptions.
REGULATIONS - PRIVILEGE AND EXCISE TAXES
Reg. 15-100.2. Delivery, installation, or other direct customer services.
Reg. 15-100.4. Out-of-City/Out-of-State Sales: Sales to Indians.
Reg. 15-100.5. Remediation contracting.
Reg. 15-115.1. Computer hardware, software, and data services.
Reg. 15-200.1. When deposits are includable in gross income.
Reg. 15-250.1. Excess tax collected.
Reg. 15-270.2. Proprietary clubs.
Reg. 15-300.1. Who must apply for a license.
Reg. 15-350.1. Recordkeeping: income.
Reg. 15-350.2. Recordkeeping: expenditures.
Reg. 15-350.3. Recordkeeping: out-of-City and out-of-State sales.
Reg. 15-360.2. Proof of exemption: exemption certificate.
Reg. 15-405.1. Local advertising examples.
Reg. 15-405.2. Advertising activity within the City.
Reg. 15-415.1. Distinction between the categories of construction contracting.
Reg. 15-415.2. Distinction between construction contracting and certain related activities.
Reg. 15-416.1. Speculative builders: homeowner's bona fide non-business sale of a family residence.
Reg. 15-416.2. Reconstruction contracting.
Reg. 15-425.1. Distinction between job printing and certain related activities.
Reg. 15-435.1. Distinction between publishing of periodicals and certain related activities.
Reg. 15-445.1. When the rental, leasing, and licensing of real property is exempt as "casual".
Reg. 15-450.3. Rental, leasing, and licensing for use of equipment with operator.
Reg. 15-455.1. Gratuities related to restaurant activity.
Reg. 15-460.2. Retail sales: trading stamp company transactions.
Reg. 15-460.3. Retail sales: membership fees of retailers.
Reg. 15-460.4. Retail sales: professional services.
Reg. 15-460.5. Retail sales: monetized bullion; numismatic value of coins.
Reg. 15-460.6. Retail sales: consignment sales.
Reg. 15-465.1. Retail sales: repair services.
Reg. 15-465.2. Retail sales: warranty, maintenance, and similar service contracts.
Reg. 15-465.3. Retail sales: sale of containers, paper products, and labels.
Reg. 15-465.4. Retail sales: aircraft acquired for use outside the State.
Reg. 15-470.1. Telecommunication services.
Reg. 15-475.1. Distinction between transporting for hire and certain related activities.