Form Tpt-1 - Transaction Privilege (Sales) And Use Tax Return Form - City Of Chandler

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License No.
Report Period:
The due date for the city privilege tax is the 20th of the month following the reporting period. A return is considered timely if received by
DUE DATE:
the last business day of the month. A business day is any day except Saturday, Sunday or a legal city holiday.
POSTMARKS ARE NOT EVIDENCE OF TIMELY FILING.
PENALTIES: 1. Failure to File - A penalty of 5% of the tax due will be assessed for each month, or fraction elapsing between the delinquency
date of the return and the date on which it is filed.
2. Failure to Pay - A penalty of 10% of the unpaid tax will be assessed if the tax is not paid timely.
3. Total Penalty - Total penalties assessed will not exceed 25%.
INTEREST: Taxes received after the delinquency date will be assessed interest at a rate of 1% per month until paid.
The interest MAY NOT be abated by the Tax Collector.
ALLOWABLE DEDUCTIONS BY BUSINESS ACTIVITY
Bus. Class Code
Activity
Bus. Class Code
Activity
Activity
Bus. Class Code
Activity
Allowed Ded.
Allowed Ded.
1
Transportation
12
Amusement
52, 64, 81
16
Manufactured Housing
52, 64, 75, 81
52, 64, 81
52-59, 63-65, 73, 74, 75,
4
Utilities
13
Rental of Real Property
52, 64, 75, 81
17
Retail Sales
52, 54, 64, 65, 81
79, 81, 82, 83
14
Rental Personal Property
52-55, 58, 63-65 , 73,
5
Telecomm.
52, 54, 64, 66, 81
74, 75, 81
9
Publishing
18
Advertising
52, 64, 69, 81
52, 55, 64, 65, 69, 81
52, 62, 64, 70, 71, 75,
10
Printing
15
Contracting
25/26
Hotel/Motels
52, 64, 75, 81
52, 54, 55, 64, 65, 74, 81
81
11
Restaurant /Bar
49/99
Jet Fuel/Use Tax
None
52, 54, 64, 65, 74, 75, 81
General tax rate = 1.5% except Business Class Codes 11 = 1.8%, Code 25 = 4.4%, & Codes 4 & 5 = 2.75%. Code 40/49 Jet Fuel = $.023/gal.
SCHEDULE A - DETAILS OF DEDUCTIONS: Enter below the deductions and exclusions you used in computing your city transaction privilege or use
tax. You must keep a detailed record of all deductions and exclusions. Failure to maintain proper documentation and records required by city ordinance
may result in their dissallowance. A separate detail of city records and documentation must be maintained only when the income, deductions, or
exemptions are different from state requirements. Please note: Not all deductions are available to all business classifications.
NOTE: The line numbers at the top of each column below correspond with the line numbers of the business descriptions listed on the front page.
Business Class Code
Business Class Code
Business Class Code
Business Class Code
Business Class Code
Business Class Code
Ded.
LINE 1
LINE 2
LINE 3
LINE 4
LINE 5
LINE 6
Deduction Description
Code
52
Discounts and Refunds
Sales for Resle
54
Out-of-State Sales
55
58
Prescriptons/Prothetics
Gasoline & Use Fuel
59
Retail Labor
63
Tax Collected or Factored
64
Qualifying Heathcare Sales
65
Interstate Teleommunications
66
National Advertising
69
Exempt Capital Equipment
73
Freight-Out/Delivery
74
Food Stamps/WIC
79
Bad debts on which tax was paid
81
Trade-In Allowances
82
Mining Supplies
83
Other (explain) _______________
75
Other (explain) _______________
75
Other (explain) _______________
75
SALES TO U.S. GOVERNMENT
By retailer (50% deductible)
56
By manufacturer and repairer
(100% deductible)
57
CONSTRUCTION CONTRACTING
35% reduction of gross receipts
70
71
Exempt sub-contracting income
Out-of-City Contracting
62
Total Deductions
(copy totals to front)
Speculative Builder Credit (for taxes paid
)
B
CHECK YOUR RETURN: Check the amounts recorded by type of income for each line item as follows.
*
Itemized deductions equal the total deductions recorded.
*
Taxable income equals gross income less total deductions.
*
Tax due is equal to the amount obtained by applying the preprinted tax rate to the taxable income amount.
*
Total tax due equals tax due plus any excess tax collected.
FOR ASSISTANCE, CALL: City of Chandler (480) 782-2280 Fax:(480) 782-2295
(TPT-1) (Rev. 3-01)

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