Transaction Privilege (Sales) And Use Tax Return With Step By Step Instructions - City Of Chandler
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4STEP BY STEP INSTRUCTIONS
Taxable Income (Column 3): Subtract total deductions in Column 2 from gross income in
- P L E A S E R E T A I N F O R Y O U R R E C O R D S -
Column 1.
The following numbered instructions correspond to the numbered sections of the sample return.
Tax Rate (Column 4): The tax rate for each business class is preprinted. Convert the tax
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rate to a decimal when computing the tax amount, for example, 1.50% becomes .015.
License Number identifies the account where the return will be applied and is preprinted.
Tax Amount (Column 5): Multiply column 3 by column 4 for each business code.
When completing a blank form, provide the number assigned by the City. If using a
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preprinted form from the City, verify the number is correct. This will insure the return is
If the return consists of more than one page, enter the total of the tax amounts in column 5
applied to the proper account.
from the additional pages on line 7 of the signature page.
Period Covered indicates the month(s) included in the reporting period. It starts with
Add lines 1 through 7 in column 5 and enter the result on line 8 column 5.
“From” which is the first day of the month (i.e., January 1) and ends with “To” which is the
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last day of the period to be reported (i.e., January 31 for monthly filing, March 31 for 1
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Line 9: Enter the City portion of the excess tax collected.
quarterly filing, December 31 for annual filing).
Line 10: Enter the amount on lines 8 and 9 in column 5.
Delinquent If Not Received By reflects the last City business day of the month following
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the period covered. Please remember that postmarks are not evidence of timely filing. It is
Line 11: If the return is received by the City after the last City business day of the month, a
recommended that the return be mailed well in advance of this date to avoid late penalties
10% late payment penalty and late filing penalty of 5% per month or any portion of a month
and interest charges.
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are assessed on late or unpaid taxes. The maximum total of these penalties on a filed
return is 25% of the tax due. Interest of 1% per month accrues on the tax due. Daily
Mark the check box if the mailing address has changed and make the corrections on the
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interest accrues for fractions of the month. Leave this line blank if you want the City to
preprinted form. The reverse side of the return envelope may also be used to report these
compute the penalty and interest.
changes. Please note that a change of Chandler business location requires a new license.
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Line 12: Add the amount on lines 10 and 11 in column 5.
Special Notice section provides information on City holidays, rate changes, and other
information to provide assistance in filing taxes correctly and timely.
Line 13: This line provides for a reduction of the tax liability for City authorized credits. If a
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notice of a credit balance has been received, enter the amount to be applied to the tax due.
Zero Activity Return. This check box is a new feature to simplify reports of zero activity.
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(It is recommended that credits be researched prior to use to insure they are actually due.)
Please mark this box if there is no income or use taxable activity during the period
Do not exceed the total tax due. Please attach the Chandler Tax Accounts Receivable
identified. Remember a return must be submitted, even when no tax is due.
(A/R) Statement stub to the return form. This line should also include allowable credits as
listed on Line B of the Deduction Schedule on the back of the form.
Business Description identifies the type of business and is preprinted. When completing
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a blank form or when adding or correcting a business activity, please refer to the table in
Line 14: Subtract the amount on line 13 from the amount on line 12.
Appendix A or the reverse side of the return.
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Line 15: Enter the amount of the check included with the return. Make the check payable
Business Class identifies the numeric classification of the business description and is
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to: City of Chandler, and include the license number. Do not staple the check to the return.
preprinted.
When completing a blank form or when adding or correcting a business
description, please refer to the table in Appendix A or the reverse side of the return.
Please sign and date the return. Remember to include the printed name and phone
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number.
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Gross (Column 1): Enter the gross income, including tax collected, for each applicable
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business class. If reporting on the cash basis, enter the total amount received, including
draws for construction contracting, in the reporting period. If reporting on the accrual basis,
enter the total amount per customer invoices, including progressive billings for construction
Instructions for Back of Return
contracting, in the reporting period. Amounts presented are for example purposes only.
Deduction Detail: If deductions are taken, the detail must be provided on this schedule or
If filing on the quarterly basis, combine the gross income for the three and enter the sum for
they will not be allowed, and a tax deficiency notice will be issued.
each business class. Please do not list the income for each month of the quarter
separately.
Please enter the Chandler License Number and the Report Period on these lines.
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Deductions (Column 2): Enter the Total Deductions from the back of the return for each
The six columns correspond to the six lines on the front of the return for the Business
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applicable business class. Refer to step 20. Deductions listed in column 2 that are not
Description and Class Code (see step 4 and 5). Enter the numeric Business Class Code in
itemized on the back of the return will be DISALLOWED. (Disallowed deductions will cause
the spaces provided.
the associated tax to be billed until the deductions are declared by amended return.)
Amounts presented are for example purposes only.
To the left of the Business Class Code columns is a Deduction Description column and the
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corresponding Deduction Codes (Ded. Code). Due to space allowance only the most
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