Appendix II- Model Options
(Option #2 )
Do NOT exempt purchases (and sales) of food for home consumption.
(Model exempts such purchases.)
This is now addressed under MCTC
Sec 462, any deductions are found in this section.
| Replace: Sec. ___-120 (entire) | with: | Sec. ___-120 (Reserved) |
| Sec. ___-465(q) | (q) food purchased with food stamps provided through the food stamp program established by the Food Stamp Act of 1977 (P.L. 95-113; 91 Stat. 958.7 U.S.C. Section 2011 et seq.) or purchased with food instruments issued under Section 17 of the Child Nutrition Act (P.L. 95-627; 92 Stat. 3603; and P.L. 99-669; Section 4302; 42 United States Code Section 1786) but only to the extent that food stamps or food instruments were actually used to purchase such food. | |
| Sec. ___-660(q) (Use Tax) | (q) food purchased with food stamps provided through the food stamp program established by the Food Stamp Act of 1977 (P.L. 95-113; 91 Stat. 958.7 U.S.C. Section 2011 et seq.) or purchased with food instruments issued under Section 17 of the Child Nutrition Act (P.L. 95-627; 92 Stat. 3603; and P.L. 99-669; Section 4302; 42 United States Code Section 1786). | |
| Reg. ___-120.1 (entire) | Reg. ___-120.1 (Reserved) |
( Option #3). Do NOT exempt job printing for publishers. (Model exempts job printing to properly licensed publishers.)
| Replace: Sec. ___-425(b)(4) | with: | (4) (Reserved) |
( Option #4). Do NOT exempt real property rental to nonprofit primary health care facilities. (Model exempts real property rental to nonprofit primary health care facilities.)
| Replace: Sec. ___-445(e) | with: | (e) (Reserved) |
(Option #5 (Version #5A)). Exempt only single-unit residential lodging rental. (Model exempts lodging rental if less than 3 units in the State.)
Replace (twice) in Sec. ___-445(f): the words "three (3)" with "two (2)".
Replace (once) in Reg. ___-300.1(b): the words "three (3)" with "two (2)".
Replace (twice) in Reg. ___-445.1(a): the words "three (3)" with "two (2)".
( Option #5 (Version #5B)). Do NOT exempt any lodging rental. (Model exempts lodging rental if less than 3 units in the State.)
| Replace: Sec. ___-445(f) | with: | (f) (Reserved) |
| Reg. ___-300.1(b) | (b) (Reserved) | |
| Reg. ___-445.1(a) (IF CHOOSING LOCAL OPTION #R) | (a) (Reserved) | |
| Reg. ___-445.1 (entire - IF NOT CHOOSING LOCAL OPTION #R) | Reg . ___-445.1 (Reserved) |
(Option #6). Do NOT impose an additional transient ("hotel") tax as part of the Privilege Tax. (The Model does impose this tax.)
| Replace: Sec. ___-444 (a) | with: | Sec. ___-444 (a) Transient |
| Sec. ___-447 (entire) | Sec. ___-444 (Reserved) |
Note: To maintain uniformity with other cities, it is recommended that the wording of Sec. ___-445 and ___-447 (as well as the definitions of this Chapter) be adopted in the appropriate imposition of a hotel gross receipts tax which is imposed as other than part of the Privilege Tax.
(Option #7). Do NOT exempt gross income from coin-operated washing, drying, car-wash, and dry-cleaning machines from the tax on rental of tangible personal property. (Model exempts such income.)
| Replace: Sec. ___-450(c)(8) | with: | (8) (Reserved) |
(Option #8). Reserved for future use.
( Option #9). Do NOT allow factoring of "flat fee" retail repair service into parts and labor "computed charges". (Model allows such "computed charges".)
| Replace: Reg. ___-350.2(e)(7) | with: | (7) (Reserved) |
| Reg. ___-465.1(b) | (b) (Reserved) |
(Option #10). Do NOT exempt livestock, feed and agricultural chemicals purchased by ranchers, farmers, etc. (Model exempts such purchases.)
| Replace: Sec. ___-465(r) | with: | (r) (Reserved) |
| Sec. ___-465(r)(1) | (1) (Reserved) | |
| Sec. ___-465(r)(2) | (2) (Reserved) | |
| Sec. ___-465(r)(3 ) | (3) (Reserved) | |
| Sec. ___-660(r)(Use Tax) | (r) (Reserved) | |
| Sec. ___-660(r)(1) | (1) (Reserved) | |
| Sec. ___-660(r)(2) | (2) (Reserved) | |
| Sec. ___-660(r)(3) | (3) (Reserved) |
(Option #11). Do NOT allow tax credit against telecommunications tax for franchise and license fees paid the City. (Model allows such tax credits.)
| Replace: Sec. ___-470(d) | with: | (d) (Reserved) |
| Reg. ___-350.2(e)(3)(B) | (B) (Reserved) |
Note: If Option #13 is also chosen, replace Reg. ___-350.2(e)(3) with "(3) (Reserved)" as well.
(Option #12). Do NOT tax motor vehicle transportation for hire. (Model taxes all motor vehicle transportation for hire which is not subject to the Az DOT "Ton-Mile" Tax.)
| Replace: Sec. ___-475(d) | with: | (d) (Reserved) |
| Sec. ___-475(d)(1) | (1) (Reserved) | |
| Sec. ___-475(d)(2) | (2) (Reserved) | |
| Reg. ___-350.2(e)(8) | (8) (Reserved) |
(Option #13). Do NOT allow tax credit against utility tax for franchise fees paid the City. (Model allows such tax credits.)
| Replace: Sec. ___-480(d) | with: | (d) (Reserved) |
| Reg. ___-350.2(e)(3)(A) | (A) (Reserved) |
Note: If Option #11 is also chosen, replace Reg. ___-350.2(e)(3) with "(3) (Reserved)" as well.
(Option #14 (Version #14A)). IMPOSE Class Two Misdemeanor criminal penalties. (Model imposes Class One.)
Replace in Sec. ___-580(b): the words "Class One" with the words "Class Two".
Replace in Reg. ___-360.2: the words "Class One" with the words "Class Two".
(Option #14 (Version #14B)). REDUCE criminal penalties to petty offenses. (Model imposes Class One Misdemeanors.)
| Replace: Sec. ___-580(b) | with: | (b) (Reserved) |
Replace in Reg. ___-360.2: the words "Class One Misdemeanor" with "Petty Offense".
(Option #15). Do NOT impose a Use Tax. (Model imposes a Use Tax.)
| Replace: Sec. ___-270(f) | with: | (f) (Reserved) |
| Sec. ___-300(a)(2) | (2) (Reserved) | |
| Sec. ___-415(b)(B) | (B) (Reserved) | |
| Sec. ___-416(c)(1)(A)(ii) | (ii) (Reserved) | |
| Sec. ___-417(c)(1)(A)(ii) | (ii) (Reserved) | |
| Article VI (Sec. ___-600 thru 660) | Article VI (Reserved) | |
| Sec. ___-600 (Reserved) | ||
| Sec. ___-610 (Reserved) | ||
| Sec. ___-620 (Reserved) | ||
| Sec. ___-630 (Reserved) | ||
| Sec. ___-640 (Reserved) | ||
| Sec. ___-650 (Reserved) | ||
| Sec. ___-660 (Reserved) | ||
| Reg. ___-115.1(f) | (f) (Reserved) | |
| Reg. ___-300.1(a)(4) | (4) (Reserved) | |
| Reg. ___-350.2(e)(6) | (6) (Reserved) | |
| Reg. ___-520.1(a)(6) (If Not Choosin g Appendix I) | (6) (Reserved) |
(Option #16). Special license fee in lieu of fee specified in Sec. 310 of the Model City Tax Code.
(b) The Transaction Privilege and Use Tax License to engage in the business activity of residential real property rental, leasing, and licensing for use shall be valid only upon receipt of a non-refundable license fee of _________ dollars ($___.00) per rental unit up to a maximum of _________ dollars ($__.00). The Transaction Privilege and Use Tax License shall be valid only for the calendar year in which it is issued unless renewed each year by filing the appropriate application for license renewal and paying an annual license renewal fee of _________ dollars ($___.00) per rental unit up to a maximum of _________ dollars ($__.00) for each license, subject to the limitations in A.R.S. 42-5005. Such fee shall be due and payable on January 1 of each year and shall be considered delinquent if not paid and received on or before the last business day of January. For the purpose of calculating annual license renewal fee due subject to the limitations in A.R.S. 42-5005(K), the single municipal privilege tax license renewal fee shall be based on the business location in this City/Town with the greatest number of rental units.