City Of Phoenix Privilege (Sales) Tax Return Form

License # 88888888S

Report Period:

07/02 - 07/02 M

PAGE 2

DUE DATE: The due date for the city privilege tax is the 20th of the month following the reporting period. A return is considered timely only when

received by the last business day of the month. A business day is any day except Saturday, Sunday, or a legal city holiday.

POSTMARKS ARE NOT ACCEPTED AS 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. Filing your return on time, whether or not you pay the tax due, will avoid the late filing penalty.

2. Failure to Pay - A penalty of 10% of the unpaid tax will be assessed if the tax is not paid on time.

3. Total Penalty - Total penalties assessed will not exceed 25% of total tax due.

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.

You are not required to calculate penalties and interest. The City will calculate and bill you for any applicable penalties and interest due on this return.

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 Phoenix (602) 262-6785, Press 6 Fax: (602) 262-7151, or visit our website

SCHEDULE A - DETAILS OF DEDUCTIONS: Enter below the deductions and exclusions you used in computing your city transaction privilege tax 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 disallowance. 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. (See Instructions)

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

Deductions

Code

LINE 1

LINE 2

LINE 3

LINE 4

A1. Total tax collected or factored

(State, county and city)

A2. Bad debts on which tax was paid

RETAIL & PERS. PROP. RENTALS

A3. Sales for resale

XXXXXXXXXXXX

A4. Repair, service, or installation labor

XXXXXXXXXXXX

52/53

A5. Discounts/Refunds/Returns

A6. Freight out or delivery charges

XXXXXXXXXXXX

A7. Sales to qualified health care org.

SALES TO U.S. GOVERNMENT

A8. By retailer 50% deductible

XXXXXXXXXXXX

A9. By manufacturer and repairer

(100% deductible)

XXXXXXXXXXXX

OUT-OF-STATE SALES

A10. Sales to nonresidents for use out-

of-state when vendor receives the

order from out-of-state and vendor

ships or delivers out-of-state

A10

XXXXXXXXXXXX

A11. Trade-ins

A11

XXXXXXXXXXXX

CONSTRUCTION CONTRACTING

A12. 35% reduction of gross receipts

A12

XXXXXXXXXXXX

A13. Exempt subcontracting income

A13

XXXXXXXXXXXX

A14. Out-of-city contracting

A14

XXXXXXXXXXXX

OTHER DEDUCTIONS

A15. Food for home consumption

A15

XXXXXXXXXXXX

A16. Sales of motor vehicle gasoline

and use fuel

A16

XXXXXXXXXXXX

A17. Sales of exempt machinery & equip.

A17

XXXXXXXXXXXX

A18. Prescription drugs/prosthetics

A18

XXXXXXXXXXXX

A19. Lottery ticket sales

A19

XXXXXXXXXXXX

A20. Other (explain) _______________

A20

A21 Total Deductions

A21

Total Excess

SCHEDULE B

To Line 9 on front

B1 Excess Tax Collected by Activity

Total B2, B3 & B4

B2 Allowable Credits by Activity

B3 City Tax Credit (attach City credit statement)

B4 Credit Against Use Tax for Municipal Taxes Already Paid on the Use Taxable amount

To Line 13 on front

City Of Phoenix Privilege (Sales) Tax Return Form - 2002 Page 2

Related Articles

Related forms

Related Categories