PHOENIX CITY AUDITOR ISSUE INDEX

 

City of Phoenix

City Auditor Department

Privilege and Use Tax

Issue Index

 

 

  Issue                               Issue Topic: Gross Income

  Number

 

         1.00                         Advertising Income

         1.50                         Affiliated Companies or persons

         2.00                         Agency Relationship

         3.00                         Amusement Income

         4.00                         Auction Sales

         4.20                         Bankrupt Estate Income

         4.50                         Brokers

         5.00                         Cash Receipts Basis

         6.00                         Circulation Revenue

         7.00                         Coin Operated Machine Receipts

         8.00                         Computer Hardware

         9.00                         Computer Software

         10.0                         Computer Time Rentals

         11.0                         Concession Income

         12.0                         Contracting

         13.0                         Contractor

         13.1                         Consignments

         14.0                         Construction Advances

         15.0                         Consulting Services

         16.0                         Contributions

         17.0                         Cost Reimbursement

         18.0                         Customer Reimbursements

         19.0                         Doing Business

         20.0                         Equipment Rental

         21.0                         Excess Tax Collected

         22.0                         Forfeited Deposits

         23.0                         Forming a Partnership

         24.0                         Freight

         24.5                         Franchise Fees

         25.0                         Gratuities

         26.0                         Gross Income

         27.0                         Gross Receipts

         28.0                         Hotel Lodging

         28.5                         Interpretation of Taxing Statutes

         29.0                         Improvements

         30.0                         Installation

         30.1                         Insurance

         31.0                         Interdivisional Sales

         32.0                         Late Charges

         33.0                         Leasing

         34.0                         Legislatively Mandated Payments

         35.0                         Licensing

         36.0                         Maintenance

         37.0                         Make Ready Charges

         38.0                         Membership Fees

         39.0                         Miscellaneous Income

         40.0                         Miscellaneous Sales

         41.0                         Mortuary Service Income

         42.0                         One Commercial Rental Property

         42.5                         Owner Builder

         42.7                         Partnerships

         43.0                         Primary Business Activity

         44.0                         Prime Contractor

         45.0                         Printing

         46.0                         Private Clubs

         47.0                         Profit Sharing Receipts

         48.0                         Protection Services

         49.0                         Purchasing Agent

         50.0                         Refinancing Arrangements

         51.0                         Rental Income

         52.0                         Restaurant Income

         53.0                         Retail Sales

         54.0                         Sale

         54.1                         Sales - Gift Certificates

         55.0                         Sale of Equity Position to Partner

         56.0                         Sale of Fuel

         57.0                         Sale of Repossessed Cars

         58.0                         Sales To Credit Union

         59.0                         Sales To Indians

         59.5                         Sales to Related Parties

         59.7                         Section 8 Low Income Housing

         60.0                         Security Charges

         60.2                         Security Deposits

         61.0                         Service Agreements

         62.0                         Service Income

         62.5                         Speculative Builder

         62.7                         Telecommunications Tax

         63.0                         Telephone Revenue

         64.0                         Temporary Service

         65.0                         Trading Stamps

         65.1                         Transportation (Intrastate)

         65.5                         Transporting for Hire

         66.0                         Valet Services

         66.5                         Wagering (Racetrack) Income

 

                                         Issue Topic:         Deduction/Exemption

 

         67.0                         Bad Debts

         67.5                         Burden of Proof-exemptions

         68.0                         Business Expense

         69.0                         Casual Activity

         70.0                         Claimed Exemption

         71.0                         Contracting (Direct Labor

         72.0                         Contracting (Sale Price of Land)

         73.0                         Contracting (Standard Deduction)

         73.5                         Credit Memos

         74.0                         Default

         75.0                         Deposits

         76.0                         Diesel Fuel

         77.0                         Disallowed Deductions

         78.0                         Discounts

         79.0                         Double Taxation

         80.0                         Electric Generating Equipment

         80.1                         Entertainment Items Used to

         80.5                         Exemption Certificates

         81.0                         Exempt Organizations

         81.1                         Expendable Materials

         82.0                         Factoring Sales Tax

         83.0                         Food (Accessory Items)

         84.0                         Food (Primary Container)

         85.0                         Food (Residential Consumption)

         86.0                         Food Sales

         87.0                         Hospital Sales

         87.1                         Income Producing Capital

         87.1                         Incorporation Into Manufactured

         87.2                         Interpretation of Exemption

         87.3                         Interstate Telecommunication

         87.4                         Job Printing

         87.5                         Lease for Release

         88.0                         Machinery Used Directly

         89.0                         Manufacturer

         90.0                         Manufacturing

         91.0                         Mining Equipment & Supplies

         91.0                         Motor Carrier Tax

         91.1                         Non Licensed Business

         92.0                         Non-Profit Organizations

         93.0                         Off Site Improvement Deductions

         94.0                         Out of City Contracting

         94.1                         Out of City Leases

         95.0                         Out of City Sales

         95.1                         Out of State Sales

         96.0                         Overpayment of Tax

         97.0                         Owner Builder

         97.5                         Preemption

         98.0                         Prescription Drugs

         99.0                         Processing

         100.                         Rebates/Discounts/Refunds/Credit

         101.                         Repair Services

         102.                         Replacement Parts

         103.                         Sale for Re-Lease

         104.                         Sale for Resale

         105.                         Sale of Parts

         105.                         Sales of Advertising Supplements

         106.                         Sales Tax

         106.                         Sales to Contractor

         107.                         Sales to Schools

         108.                         Sales to the County

         109.                         Sales to U.S.Govt.

         110.                         Service Labor Deduction

         111.                         Services

         112.                         Specialty Manufacturer

         113.                         Subcontractor

         114.                         Tax Collected

         115.                         Tax Paid to Another Agency

         115.                         Tax Paid on Behalf of Taxpayer

         115.                         Tax on a Tax

         115.                         Trade-ins

         115.                         Vending Machines

         116.                         Wages

         117.                         Warehouse Labor

 

                                         Issue Topic:         Use Tax

 

         118.                         Automobile Purchase

         118.                         Casual Purchases

         119.                         Complimentary Items

         120.                         Component/Ingredient

         121.                         Constitutionality of Use Tax

         122.                         Demonstrators

         123.                         Employee Apartments

         124.                         Employee Meals

         125.                         Equity

         126.                         Exchange or Barter

         127.                         Expendable Items

         127.                         Freight

         128.                         Fuel Purchases

         128.                         Incidence of Tax

         128.                         Income Producing Capital

         129.                         Inconsequential Property

         129.                         Inter Company Transfers

         130.                         Internal Use of Products

         131.                         Investment Purchases

         131.                         Labor Charges

         132.                         Location of Property

         132.                         Manufacturing

         132.                         Model Homes

         132.                         Motor Carrier Tax (in lieu of)

         133.                         Out of City Sale

         133.                         Owner-Builder

         134.                         Parts

         134.                         Purchases less than $1000

         134.                         Presumption of Use Tax

         135.                         Purchases from Non-Retailer

         136.                         Real Property

         137.                         Resale Deductions

         138.                         Tax Paid on Purchase

         139.                         Used or Consumed

 

                                         Issue Topic:         Penalties/Interest

 

         139.                         Use Tax - Equipment Rentals

         140.                         Basis for Imposition of Penalties

         141.                         Bona Fide Belief

         142.                         Business Succession

         142.                         Collector's waiver rule

         142.                         Model City Code Collector's waiver

         143.                         Delinquent Return

         144.                         Failure to Obtain Privilege License

         144.                         Failure to Provide Records

         144.                         Failure to Change Reporting

         145.                         Good Cause

         146.                         Interest

         146.                         Lockbox processing

         147.                         Minimum Penalty

         147.                         Old Code - Excess Tax Collected

         148.                         Penalty (10% for Late

         149.                         Penalty (10% Negligent or

         149.                         Penalty (10% for Failure to Obtain

         150.                         Penalty (25% Tax Collected But

         151.                         Penalty (25% False or Fraudulent

         152.                         Penalty (25% Delinquencies of 120

         153.                         Penalty Calculation Method

         154.                         Prudent Businessman

         154.                         Model Code Failure to File

         154.                         Model Code Late Payment

 

                                        Issue Topic:         Penalties/Interest

 

         154.                         Model Code Failure to File on

         154.                         Model Code Negligence

         154.                         Model Code Fraud or Evasion

         154.                         Model Code Reasonable Cause

         154.                         Model Code Penalty Waiver or

         154.                         Model Code Collection of Excess

         154.                         Model Code Failure to Furnish

 

                                        Issue Topic:         Audit Process

 

         155.                         Accounting Method

         156.                         Accrual Method

         157.                         Amended Return

         158.                         Assessment Withdrawal

         159.                         Audit Period

         160.                         Audit Process

         161.                         Audit Scope

         162.                         Classification of Taxpayer

         163.                         Clerical Error

         164.                         Co-Mingling Receipts

         165.                         Completed Job Accounting

         166.                         Computational Errors

         167.                         Consolidated Reporting

         168.                         Definition of Consumer

         169.                         Disallowance Factor

         170.                         Employees

         171.                         Error Projection

         172.                         Estimated Assessment

         173.                         Estimated Gross Receipts

         174.                         Estimation Method

         175.                         Estoppel

         176.                         Exemption

         177.                         Filing a Return

         178.                         Government Function

         179.                         Gross Income Presumed Taxable

 

                                        Issue Topic:         Audit Process

 

         180.                         License Cancellation

         181.                         Methodology of Audit

         182.                         Nexus to Tax

         183.                         Notice of Tax Liability

         184.                         Notice of Intent to Audit

         184.                         Party Assessed

         185.                         Post Audit Conference

         185.                         Proof of Payment

         186.                         Reassessment

         187.                         Reaudit

         188.                         Records

         189.                         Retroactive Application of

         190.                         Revised Assessment

         191.                         Rule of Prospective Application

         192.                         Sampling

         193.                         Self Reported Deficiencies

         194.                         Statute of Limitations

         195.                         Successor Liability

         196.                         Successor Lien

         197.                         Taxes Collected

 

                                        Issue Topic:         Hearing Process

 

         198.                         Accord and Satisfaction

         199.                         Additional Documentation

         200.                         Bankruptcy

         201.                         Burden of Proof

         202.                         Business Succession Law -

         203.                         Casual Sale

         204.                         Claim for Attorneys Fees

         204.                         Collateral Estoppel

         205.                         Collection Matters

         206.                         Constitutional Issues

         207.                         Documentation

         208.                         Due Process

         209.                         Evidence

         210.                         Extension

         211.                         Interstate Commerce

         212.                         Jeopardy

         213.                         Jurisdiction

         214.                         Motion to Dismiss

         215.                         Mutually Exclusive Taxes (Privilege

         216.                         New Issue Raised at Hearing

         217.                         Notice

         218.                         Protest Letter

         219.                         Refund

         220.                         Refund Request

         220.                         Reliance

 

                                        Issue Topic:         Hearing Process

 

         221.                         Reopen Hearing

         222.                         Rules/Regulations

         222.                         Standing to Challenge Tax

         223.                         State Law

         223.                         Statutory Construction

         223.                         Substance Over Form

         224.                         Tax Due

         225.                         Tax Entities

         226.                         Timeliness

         227.                         Withdrawal of Protest

 

 

1996 Michael G. Galloway

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