ARTICLE IV - PRIVILEGE TAXES

Print Version Section Description
PV 400 Imposition of Privilege Taxes; presumption.
PV 405 Advertising.  (Reg. 405.1, Reg. 405
PV 407 (Reserved) (See Phoenix city page)
PV 410 Amusements, exhibitions, and similar activities.
PV 415 Construction contracting: construction contractors.  (Reg. 415.1, Reg. 415.2)
PV 415.1 Liability for MRRA amounts equal to Retail transaction privilege tax due.)
PV 416 Construction contracting: speculative builders. 
PV 417 Construction contracting: owner-builders who are not speculative builders.
PV 418 (Reserved)
PV 420 (Reserved for Local Option #P)
PV 422 Jet fuel sales. (Reserved for Local Option #LL)
PV 425 Job printing.  ( Reg. 425.1)
PV 427 Manufactured buildings
PV 430 Timbering, and other extraction.
PV 432 Mining.
PV 435 Publishing and periodicals distribution. (Reg. 435.1)
PV 440 (Reserved for Local Option #Q)
PV 444 Hotels.
PV 445 Rental, leasing, and licensing for use of real property.  (Reg. 445.1 and Reg. 445.3)
PV 446 (Reserved)
PV 447 (Option #6) Rental, leasing, or licensing for use of real property: additional tax upon transient lodging.
PV 450 Rental, leasing and licensing for use of tangible personal property. (Reg. 450.1, Reg. 450.2, Reg. 450.3)
PV 452 (Reserved) (See Phoenix city page)
PV 455 Restaurants and bars.
PV 460 Retail sales: measure of tax; burden of proof; exclusions.
PV 462 Retail sales: food for home consumption.
PV 465 Retail sales: exemptions.
PV 470 Telecommunication services.  (Reg. 470.1)
PV 475 Transporting for hire.  (Reg. 475.1)
PV 480 Utility services.
PV 485 Wastewater removal services