Glendale, AZ 5850 West Glendale Avenue, 85301
Contact: |
Tax and License Manager
Phone: (623) 930-3190
|
Taxpayer
Problem
Resolution Officer: |
Vivian Soza
Tax and License Manager
(623) 930-2216 |
Collection
By: |
Self; Dept. of Revenue (effective 1/1/2017) |
Sales
Tax %: |
1; 1.2 (eff. 7/1/93); 1.3 (eff. 4/14/94); 1.8 (eff. 1/1/02); 2.2 (eff. 11/1/07); 2.9 (eff. 8/1/2012) |
Use
Tax %: |
1; 1.2 (eff. 7/1/93); 1.3 (eff. 4/14/94); 1.8 (eff. 1/1/02); 2.2 (eff. 11/1/07); 2.9 (eff. 8/1/2012) |
City Tax Rates: |
Web Page |
Interest
Rate %/month: |
(same as state) |
License
Fee: |
$50.00; $35 (eff. 1/1/17) |
Length
of License: |
Annual |
Criminal
Penalty: |
Class
1 |
Date
Code Effective: |
4-1-87 |
Chapter
#: |
21.1 |
Amendments
or Special Provisions:
1. Impose an additional 3.0% bed tax. Impose a 3.4% rate (effective 11/1/07). Impose a 5.0% rate (effective 8/1/2012)
2. Impose a 2.3% rate on restaurants and bars. Impose a 2.8% rate (effective January 1, 2002). Impose a 3.2% rate (effective 11/1/07). Impose a 3.9% rate (effective 8/1/2012) .
3. Jet fuel taxed at $.017 per gallon. Impose a $.021 per gallon rate (effective 11/1/07). Jet Fuel increases to .28 cents per gallon (effective 8/1/2012)
4. Impose a 5% rate on telecommunications services. Impose a 5.4% rate (effective 11/1/07). Impose a 6.1% rate (effective 8/1/2012)
5. Impose a 2.2% rate on sales or purchases of tangible personal property sold at retail exceeding $5,000 per item. (effective 8/1/2012).
6. Impose a 2.9% rate on sales or purchases of tangible prsonal property sold at retail (effective 8/1/2012).
7. Food for Home Consumption increases to 2.5% (effective 8/1/2012).
8. Impose a 2.2 rate for residential rental
9. Impose a .1% rate for mining.
Section 21.1-305(e)
is added as follows: Expires 12/31/2014
Sec. 21.1-305.
Special Licensing Requirements.
(e) All taxpayers
required to file and pay taxes under Section 21.1-445 will obtain
one license per person for all locations and units of real residential
property rented within the City of Glendale, regardless of the provisions
of Sec. 21.1-305(c) above.
Amendment to
Sec. 21.1-310(a) as follows:
Expires 12/31/2014
Sec. 21.1-310.
Licensing: duration of license; transferability; display.
(a) Except as
provided in Section 21.1-320, the Privilege License shall be valid
only for the calendar year in which it is issued unless renewed each
year by filing the appropriate application for renewal and paying
the renewal fee of fifty dollars ($50.00) on or before January 31
of each year. Application and payment for renewal must be received
within the Tax Collector's office by such date to be deemed filed
and paid.
Amendment to
Sec. 21.1-310(d) as follows:
Expires 12/31/2014
Sec. 310.
Licensing: duration of license; transferability; display.
(d) Any taxpayer
who fails to renew his license on or before the date provided in subsection
(a) above shall be deemed to be operating without a license after
such date and shall be subject to all penalties imposed under this
chapter against persons required to be licensed and operating without
a license. The non-licensed status may be removed by payment of an
annual license fee in the amount of one hundred fifty percent (150%)
of the fee imposed under (a) above.
Section 21.1-310(j)
is added as follows: Removed effective July 1, 2013
Sec. 21.1-310.
Licensing: duration of license; transferability; display.
(j) Any taxpayer
who has an annual taxable gross income of less than three thousand
dollars ($3,000) will not be required to pay the annual renewal fee
in the subsequent year. The taxpayer's reported taxable gross income
will be annualized based upon filing frequency and number of months
reported for the twelve (12) month period ending each October 31. Removed effective July 1, 2013
Section 21.1-445(j)
is added as follows: (Removed effective September 1, 2003)
Regulation 21.1-300.2 is added as follows:
Expires 12/31/2014
Reg. 21.1-300.2.
Proration of initial annual license fees.
Taxpayers, subject
to the provisions of Sec. 21.1-300(a), whose initial application for
a privilege license is received by the tax collector on or after September
1, 1988, will be subject to an initial annual license fee imposed
by Sec. 21.1-300(a) on a proration schedule as follows:
Business
start date |
Applicable license fee |
January
1 - March 31 |
$50.00 |
April
1 - June 30 |
37.50 |
July
1 - September 30 |
25.00 |
October
1 - December 31 |
12.50 |
Regulation 21.1-310.1 is added as follows:
Expires 12/31/2014
Reg. 21.1-310.1.
Phase-in of increased license fee.
(a) Notwithstanding
the provisions of Sec. 21.1-310(a), for the first license renewal
period following adoption of the amendment to Sec. 21.1-310(a), increasing
the annual license renewal fee from ten dollars ($10.00) to fifty
dollars ($50.00), the increased license renewal fee is due on December 30, 1988, but is payable on or before ebruary 27, 1989.
(b) If the application and payment for renewal is not received in the office of the tax collector,
for the next renewal of the license, by February 27, 1989, the provisions
of Sec. 21.1-310(d), on non-licensed status and payment amount of
one hundred fifty percent(150%), shall apply to the license renewal.
(c) Commencing
with license renewals at the end of 1989 and thereafter, the provisions
of Sec. 21.1-310 shall be complied with for all renewals by the last
business day of the year, without regard to this regulation.
Section 21.1-410 (a) (2) and (3) are amended as follows:
(2) (Reserved)
(3) health spas
and fitness centers which charge for the use of their premises, whether
on a per-event use or for long-term usage, such as membership fees.
Modify Section 21.1-460(a) entitled "Retail Sales: measure of tax; burden of proof; exclusions." as
follows:
(a) The tax rate shall be at an amount equal to two and nine-tenths percent (2.9%) of the gross income from the business activity upon every person engaging or continuing in the business of selling tangible personal property at retail, except that the tax rate
shall be at an amount equal to two and five-tenths percent (2.5%) of the gross income from the business activity upon every person engaging or continuing in
the business of selling food for home consumption.
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