| INDEX TO LAKE HAVASU CITY TAX CODE |
| TAX CODE |
| Privilege and Excise Taxes |
| Article I. General Conditions and Definitions |
| § 3.01-1. Words of tense, number and gender; code references. |
| § 3.01-100. General definitions. |
| § 3.01-110. Definitions: Income-producing capital equipment. |
| § 3.01-115. Definitions: computer software; custom computer programming. |
| Article II. Determination of Gross Income |
| § 3.02-200. Determination of gross income: in general. |
| § 3.02-210. Determination of gross income: transactions between affiliated companies or persons. |
| § 3.02-220. Determination of gross income: artificially contrived transactions. |
| § 3.02-230. Determination of gross income based upon method of reporting. |
| § 3.02-240. Exclusion of cash discounts, returns, refunds, trade-in values, vendor-issued coupons, and rebates from gross income. |
| § 3.02-250. Exclusion of combined taxes from gross income; itemization; notice; limitations. |
| § 3.02-260. Exclusion of fees and taxes from gross income; limitations. |
| § 3.02-265. [RESERVED] |
| § 3.02-266. Exclusion of motor carrier revenues from gross income. |
| § 3.02-270. Exclusion of gross income of persons deemed not engaged in business. |
| § 3.02-280. [RESERVED] |
| § 3.02-285. [RESERVED] |
| § 3.02-290. [RESERVED] |
| Article III. Licensing and Recordkeeping |
| § 3.03-300. Licensing requirements. |
| § 3.03-310. Licensing: special requirements. |
| § 3.03-315. [RESERVED] |
| § 3.03-320. License fees; annual renewal; renewal fees. |
| § 3.03-330. Licensing: duration of license; transferability; display; penalties; penalty waiver; relicensing; fees collectible as if taxes. |
| § 3.03-340. Licensing: cancellation; revocation. |
| § 3.03-350. Operating without a license. |
| § 3.03-360. Recordkeeping requirements. |
| § 3.03-362. Recordkeeping: income. |
| § 3.03-364. Recordkeeping: expenditures. |
| § 3.03-370. Recordkeeping: claim of exclusion, exemption, deduction, or credit; documentation; liability. |
| § 3.03-372. Proof of exemption: sale for resale; sale, rental, lease, or license of rental equipment. |
| § 3.03-380. Inadequate or unsuitable records. |
| Article IV. Privilege Taxes |
| § 3.04-400. Imposition of Privilege Taxes; presumption. |
| § 3.04-405. Advertising. |
| § 3.04-407. [RESERVED] |
| § 3.04-410. Amusements, exhibitions, and similar activities. |
| § 3.04-415. Construction contracting: construction contractors.1 |
| § 3.04-416. Construction contracting: speculative builders.2 |
| § 3.04-417. Construction contracting: owner-builders who are not speculative builders.3 |
| § 3.04-418. [RESERVED] |
| § 3.04-420. [RESERVED] |
| § 3.04-422. Jet fuel sales. |
| § 3.04-425. Job printing. |
| § 3.04-427. Manufactured buildings. |
| § 3.04-430. Timbering and other extraction. |
| § 3.04-432. Mining. |
| § 3.04-435. Publishing and periodicals distribution. |
| § 3.04-440. Rental occupancy. |
| § 3.04-444. Hotels. |
| § 3.04-445. Rental, leasing, and licensing for use of real property. |
| § 3.04-446. [RESERVED] |
| § 3.04-447. Rental, leasing, and licensing for use of real property: additional tax upon transient lodging. |
| § 3.04-450. Rental, leasing, and licensing for use of tangible personal property. |
| § 3.04-452. [RESERVED] |
| § 3.04-455. Restaurants and Bars. |
| § 3.04-460. Retail sales: measure of tax; burden of proof; exclusions. |
| § 3.04-462. Retail sales: food for home consumption. |
| § 3.04-465. Retail sales: exemptions. |
| § 3.04-470. Telecommunication services. |
| § 3.04-475. Transporting for hire. |
| § 3.04-480. Utility services. |
| § 3.04-485. Wastewater removal services. |
| Article V. Administration |
| § 3.05-500. Administration of this Chapter; rule making. (State Administration and Audits) |
| § 3.05-500. Administration of this Chapter; rule making. (Local Audits) |
| § 3.05-510. Divulging of information prohibited; exceptions allowing disclosure. |
| § 3.05-515. (State Administration and Audits) [RESERVED] |
| § 3.05-515. Duties of the Taxpayer Problem Resolution Officer. (Local Audits) |
| § 3.05-516. (State Administration and Audits) [RESERVED] |
| § 3.05-516. Taxpayer Assistance Orders. (Local Audits) |
| § 3.05-517. (State Administration and Audits) [RESERVED] |
| § 3.05-517. Basis for evaluating employee performance. (Local Audits) |
| § 3.05-520. Reporting and payment of tax. |
| § 3.05-530. When tax due; when delinquent; verification of return; extensions. |
| § 3.05-540. Interest and civil penalties. |
| § 3.05-541. (State Administration and Audits) [RESERVED] |
| § 3.05-541. Erroneous advice or misleading statements by the Tax Collector; abatement of penalties and interest; definition. (Local audits) |
| § 3.05-542. Prospective application of new law or interpretation or application of law. |
| § 3.05-545. Deficiencies; when inaccurate return is filed; when no return is filed; estimates. |
| § 3.05-546. (State Administration and Audits) [RESERVED] |
| § 3.05-546. Closing agreements in cases of extensive taxpayer misunderstanding or misapplication; approval; rules. (Local Audits) |
| § 3.05-550. Limitation periods. |
| § 3.05-553. (State Administration and Audits) [RESERVED] |
| § 3.05-553. Examination of Taxpayer Records; Joint Audits. (Local Audits) |
| § 3.05-555. Tax Collector may examine books and other records; failure to provide records. |
| § 3.05-556. (State Administration and Audits) [RESERVED] |
| § 3.05-556. No additional audits or proposed assessments; exceptions. (Local Audits) |
| § 3.05-560. Erroneous payment of tax; credits and refunds; limitations. |
| § 3.05-565. Payment of tax by the incorrect taxpayer or to the incorrect Arizona city or town. |
| § 3.05-567. [RESERVED] |
| § 3.05-570. Administrative review; petition for hearing or for redetermination; finality of order. (State Administration and Audits) |
| § 3.05-570. Administrative review; petition for hearing or for redetermination; finality of order. (Local Audits) |
| § 3.05-571. Jeopardy assessments. (State Administration and Audits) |
| § 3.05-571. Jeopardy assessments. (Local Audits) |
| § 3.05-572. (State Administration and Audits) [RESERVED] |
| § 3.05-572. Expedited review of jeopardy assessments. (Local Audits) |
| § 3.05-575. Judicial review. (State Administration and Audits) |
| § 3.05-575. Judicial review. (Local Audits) |
| § 3.05-577. [RESERVED] |
| § 3.05-578. (State Administration and Audits) [RESERVED] |
| § 3.05-578. Reimbursement of fees and other costs; definitions. (Local Audits) |
| § 3.05-580. Criminal penalties. |
| § 3.05-590. Civil actions. (State Administration and Audits) |
| § 3.05-590. Civil actions. (Local Audits) |
| § 3.05-595. Collection of taxes when there is succession in and/or cessation of business. |
| § 3.05-596. (State Administration and Audits) [RESERVED] |
| § 3.05-596. Agreement for installment payments of tax. (Local Audits) |
| § 3.05-597. (State Administration and Audits) [RESERVED] |
| § 3.05-597. Private taxpayer rulings; request; revocation or modification; definition. (Local Audits) |
| Article VI. Use Tax |
| § 3.06-600. Use tax: definitions. |
| § 3.06-601. [RESERVED] |
| § 3.06-602. [RESERVED] |
| § 3.06-610. Use tax: imposition of tax; presumption. |
| § 3.06-620. Use tax: liability for tax. |
| § 3.06-630. Use tax: recordkeeping requirements. |
| § 3.06-640. Use tax: credit for equivalent excise taxes paid another jurisdiction. |
| § 3.06-650. Use tax: exclusion when acquisition subject to Use Tax is taxed or taxable elsewhere in this Chapter; limitation. |
| § 3.06-660. Use tax: exemptions. |
| § 3.07-100.1. Brokers |
| § 3.07-100.2. Delivery, installation, or other direct customer services. |
| § 3.07-100.3. Retailers. |
| § 3.01-100.4. Out-of-City/Out-of-State Sales: Sales to Native Americans. |
| § 3.07-100.5. Remediation Contracting. |
| § 3.07-115.1. Computer hardware, software, and data services. |
| § 3.07-200.1. When deposits are includable in gross income. |
| § 3.07-250.1. Excess tax collected. |
| § 3.07-270.1. Proprietary activities of municipalities are not considered activities of a governmental entity. |
| § 3.07-270.2. Proprietary clubs. |
| § 3.07-300.1. Who must apply for a license. |
| § 3.07-300.2. [RESERVED] |
| § 3.07-310.1. [RESERVED] |
| § 3.07-310.2. [RESERVED] |
| § 3.07-310.3. [RESERVED] |
| § 3.07-350.1. Recordkeeping: income. |
| § 3.07-350.2. Recordkeeping: expenditures. |
| § 3.07-350.3. Recordkeeping: out-of-City and out-of-State sales. |
| § 3.07-360.1. Proof of exemption: sale for resale; sale, rental, lease, or license of rental equipment. |
| § 3.07-360.2. Proof of exemption: exemption certificate. |
| § 3.07-405.1. Local advertising examples. |
| § 3.07-405.2. Advertising activity within the City. |
| § 3.07-407.1. [RESERVED] |
| § 3.07-415.1. Distinction between the categories of construction contracting. |
| § 3.07-415.2. Distinction between construction contracting and certain related activities. |
| § 3.07-415.3. Construction contracting; tax rate effective date. |
| § 3.07-416.1. Speculative builders: homeowner's bona fide non-business sale of a family residence. |
| § 3.07-416.2. Reconstruction contracting. |
| § 3.07-425.1. Distinction between job printing and certain related activities. |
| § 3.07-435.1. Distinction between publishing of periodicals and certain related activities. |
| § 3.07-435.2. Advertising income of publishers and distributors of newspapers and other periodicals. |
| § 3.07-445.1. When the rental, leasing, and licensing of real property is exempt as "casual". |
| § 3.07-445.3. Rental, leasing, and licensing of real property as lodging: room and board; furnished lodging. |
| § 3.07-447.1. (Repealed Effective 01-01-2007) |
| § 3.07-450.1. Distinction between rental, leasing, and licensing for use of tangible personal property and certain related activities. |
| § 3.07-450.2. Rental, leasing, and licensing for use of tangible personal property: membership fees; other charges. |
| § 3.07-450.3. Rental, leasing, and licensing for use of equipment with operator. |
| § 3.07-450.4. Rental, leasing, and licensing for use of tangible personal property: semi-permanently or permanently installed tangible personal property. |
| § 3.07-450.5. Rental, leasing, and licensing for use of tangible personal property: delivery, installation, repair, and maintenance charges. |
| § 3.07-455.1. Gratuities related to restaurant activity. |
| § 3.07-460.1. Distinction between retail sales and certain other transfers of tangible personal property. |
| § 3.07-460.2. Retail sales: trading stamp company transactions. |
| § 3.07-460.3. Retail sales: membership fees of retailers. |
| § 3.07-460.4. Retail sales: professional services. |
| § 3.07-460.5. Retail sales: monetized bullion; numismatic value of coins. |
| § 3.07-460.6. Retail sales: consignment sales. |
| § 3.07-465.1. Retail sales: repair services. |
| § 3.07-465.2. Retail sales: warranty, maintenance, and similar service contracts. |
| § 3.07-465.3. Retail sales: sale of containers, paper products, and labels. |
| § 3.07-465.4. Retail sales: aircraft acquired for use outside the State. |
| § 3.07-470.1. Telecommunication services. |
| § 3.07-475.1. Distinction between transporting for hire and certain related activities. |
| § 3.07-520.1. [RESERVED] |
| § 3.07-520.2. Change of method of reporting. |
| § 3.07-555.1. (State Administration and Audits) [RESERVED] |
| § 3.07-555.1. Administrative Request for the attendance of witnesses or the production of documents; service thereof; remedies and penalties for failure to respond. (Local Audits) |
| § 3.07-571.1. Collection of tax in jeopardy. |
| Chapter 3.10. PROCUREMENT |
| Chapter 3.20. FEE AND SERVICE CHARGE REVENUE/COST COMPARISON AND CHARGING SYSTEM |
| Chapter 3.30. EMPLOYMENT OF UNAUTHORIZED ALIENS |