Tax Rates Chart, Transaction Privilege (Sales) Tax Return Form Instructions Etc. Page 5
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5Account #:
Report Period:
City of Flagstaff Transaction Privilege (Sales) Tax Return (Page 2)
INSTRUCTION AND DEDUCTION EXPLANATIONS
DUE DATE:
Tax returns are due on the 20th of the month following the reporting period. A return must be submitted even if no taxes are due. Tax returns
are considered delinquent if not received by the last business day of the month.
POSTMARKS ARE NOT EVIDENCE OF TIMELY FILING
Late Filing Penalty - A penalty of 5% of the tax due will be assessed for each month, or fraction of a month, between the deliquency date of the
PENALTIES:
return and the date on which it is filed.
Late Payment Penalty - A penalty of 10% of the unpaid tax will be assessed if the tax is not paid timely.
Total Penalty - Total penalties will not exceed 25%
INTEREST:
Taxes unpaid after the delinquency date are assessed interest at the same rate in effect for the Arizona Department of Revenue. Any
outstanding interest is compounded annually on January 1. Interest CAN NOT be abated by the Tax Collector.
Tax
Allowable Deduction
Tax
Allowable Deduction
Tax
Allowable Deduction
Activity
Activity
Activity
Type
Codes
Type
Codes
Type
Codes
1
Transportation
52,53,57,64,75
11
Restaurants/Bars
52,53,57,62,64,65,74,75
18
Advertising
52,53-55,57,62,64,69,75
2
Mining
52,53,57,64,74,75
12
Amusements
52,53,57,64,75
25
Hotel/Motel
52,53,57,64,75
4
Utilities
52-54,57,64,65,75
13
Commercial Property Rental
52-54.57.64.75
31
Cable Franchise
52-54,57,64,75
5
Telecommunications
52-54-57,64,66,75
14
Personal Property Rental
52-55,57,58,62-65,73-75
32
Natural Gas Franchise
52-54,57,64,65,75
9
Publishing
52-54,55,57,64,65,69,75
15
Contracting
52-53,55,57,62,64,70-71,75
33
Telecom Franchise
52-54,57,64,66,75
10
Job Printing
52-55,57,64,65,74,75
17
Retail Sales
51-59,63-65,73-75
34
Electric Franchise
52-54,57,64,65,75
35
Bed, Board, and Booze
52,53,57,64,75
SCHEDULE A - DEDUCTIONS
Enter the deductions and exclusions you used in computing your City Transaction Privilege (Sales) 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 disallowance. A separate detail of city records
and documentation must be maintained only when the income, deductions or exemptions are different than the state’s. The table above is a guide for allowable
deductions and should not be construed to be complete or all encompassing.
Note: The line numbers listed at the top of the columns listed below correspond with the line number for tax type on the front.
Line 1
Line 2
Line 3
Line 4
Line 5
Line 6
20
20
20
20
20
20
Deduction Code & Description
Tax Type:
Tax Type:
Tax Type:
Tax Type:
Tax Type:
Tax Type:
51 - Exempt Food Sales
52 - Discounts Allowed (If Included in Gross)
53 - Refund and Returns (If Included in Gross)
54 - Sales for Resale
55 - Out-of-State Sales
56 - 50% of Retail Sales to US Government
57 - Bad Debt on Which Tax Was Paid
58 - Prescriptions/Prosthetics
59 - Gasoline and Use Fuel Sales
62 - Out-of-City Sales
21
63 - Service Labor
64 - Privilege (Sales) Tax Factored or Collected
65 - Qualifying Healthcare Sales
66 - Interstate Telecommunications
69 - National Advertising
70 - 35% Construction Contracting
71 - Subcontracting Income
73 - Exempt Capital Equipment
74 - Freight Out/Delivery Charges
75 - Other:
75 - Other:
22
22
Total Deductions (Move to Column 2 on Front Page)
22
22
22
22
Change in Status
Account
Effective Date of Change:
My business name has changed to:
My business has moved to:
23
My mailing address has changed to:
Landlord name:
Landlord number:
My new location is rented.
Landlord mailing address:
My phone number changed.
New business phone number:
New mailing phone number:
®
The ownership of my business has changed to: _____________________________
Please send a new license application for the following reason:
®
I have another location in Flagstaff: _______________________________________
Please cancel my license for the reason noted:
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