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Chino Valley, AZ Post Office Box 406, 86323
Contact: |
Clerk
(928) 636-2646 |
Collection
By: |
Department
of Revenue |
Sales
Tax %: |
2; 3(effective 9/1/04) ; 4 (effective 6/1/13) |
Use
Tax %: |
None;
2 (effective 11/1/00); 3 (effective 9/1/04) |
ADOR City Tax Rates: |
Web Page |
Interest
Rate %/month: |
Same
as state |
License
Fee: |
$2.00 |
Length
of License: |
Permanent |
Criminal
Penalty: |
Class
2 |
Date
Code Effective: |
1-1-89 |
Chapter
#: |
32.25
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Amendments or
Special Provisions:
1. Adopted Appendix
IV.
2. Amendment to
Section 8A-100 as follows:
"Utility Service"
means the producing, providing, or furnishing of electricity, electric
lights, current, power or gas (natural or artificial) to consumers or
ratepayers.
3. Section 8A-270(b)
is amended to read:
(b) Transactions
which, if conducted by any other person, would produce gross income
subject to tax under this Chapter shall not be subject to the imposition
of such tax if conducted entirely by a public educational entity;
governmental entity, except "proprietary activities" of municipalities;
or persons or gross income immune from such taxation under Federal
or State law.
4. Section 480(a)
is amended to read:
(a) The tax rate
shall be at an amount equal to two percent (4%) of the gross income
from the business activity upon every person engaging or continuing
in the business of producing, providing, or furnishing the following
utility services: electricity, electric lights, current, power, and
gas (natural or artificial) to consumers or ratepayers who reside
within the Town.
5. Section 8A-500(c)
is amended to read:
(c) Rules and
Regulations - Apportionment. The Town Clerk may make such rules and
regulations as are not inconsistent with the provisions of this Article
as may be necessary or desirable to aid in the enforcement of the
provisions of this Article. When, by reason of the provisions of the
Constitution of the United States or the Constitution of Arizona,
a Privilege Tax imposed by this Article cannot be enforced without
there being an apportionment according to the amount of business done
in the Town of Chino Valley, or in the State of Arizona, as the case
may be, the Town Clerk may make such rules and regulations for the
apportionment of the tax as are necessary or desirable to overcome
the constitutional objections. Except where such Regulations would
conflict with administrative regulations adopted by the City Council
or with provisions of this Chapter, all regulations on the Transaction
Privilege Tax adopted by the Arizona Department of Revenue under the
authority of A.R.S. Section 42-1005 shall be considered Regulations
of this Chapter and enforceable as such.
6. Section 8A-590(b)
is amended to read:
(b) An action
may be brought by the Town Attorney or other legal adviser to the
Town designated by the Town Council at the request of the Tax Collector,
in the name of the Town to recover the amount of any taxes, penalties
and interest due and unpaid at any time after thirty (30) days after
the delinquency date pursuant to Section 8A-530, and to utilize any
and all appropriate remedies as authorized under the laws of the State
of Arizona including seeking declaratory relief where the validity
or applicability of a tax has been attacked by a taxpayer under this
or predecessor ordinances. Such actions may be commenced whether separate
criminal charges have been filed to cover alleged failure to comply
with this Article, provided, however, that such collection effort
is made or the proceedings begun: (a) within six (6) years after the
assessment of the tax; or (b) prior to the expiration of any period
of collection agreed upon in writing by the Tax Collector and the
taxpayer before the expiration of such six (6) year period, or any
extensions therefor; or (c) at any time for the collection of tax
arising by reason of a tax lien perfected, recorded, or possessed
by the Town under this Section or at any time for the collection of
tax arising under Section 8A-546. In any action, a certificate by
the Tax Collector showing the delinquency is prima facie evidence
of the levy of the tax, of the delinquency and of the compliance by
the Tax Collector with all the provisions of law relating to the computation
and levy of the tax. If the assessment is final, and a certificate
by the Tax Collector showing the final assessment is made, there shall
be a conclusive presumption in the collection action that the amount
of tax is owing (without any offset, and without any right of the
taxpayer to question the validity and applicability of the tax).
7. Regulation 8A-270.1
(b)
(b) Producing, providing, or furnishing electricity, electric lights, current, power, gas (natural or artificial), OR WATER to consumers or ratepayers.
8. Regulation 8A-460.1
(a)
(a) Charges for
transfer of tangible personal property included in the gross income of the business activity of persons engaged in the following business activities shall be deemed only as gross income from such business
activity and not sales at retail taxed by Section 8A-460:
(1) tangible
personal property incorporated into real property as part of reconstruction
or construction contracting, per Sections 8A-415 through 8A-418.
(2) (Reserved)
(3) job printing,
per Section 8A-425.
(4) mining,
timbering, and other extraction, but not sales of sand, gravel,
or rock extracted from the ground, per Section 8A-430.
(5) publication
of newspapers, magazines, and other periodicals, per Section 8A-435.
(6) rental,
leasing, and licensing of real or tangible personal property, per
Sections 8A-445 or 8A-450.
(7) restaurants
and bars, per Section 8A-455.
(8) telecommunications
services, per Section 8A-470.
(9) utility
services, per Section 8A-480.
(10) operating
a pipeline per Section 8A-477.
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