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
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