Arizona Sales Tax Most important revenue source Limited property tax Limited flexibility with...
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Transcript of Arizona Sales Tax Most important revenue source Limited property tax Limited flexibility with...
Arizona Sales TaxArizona Sales Tax Most important revenue source
Limited property tax
Limited flexibility with Revenue Sharing
Model City Tax CodeModel City Tax Code
Cities & Towns impose sales taxes ~ 1960
1987: MCTC created to provide uniformity
Improve ease of compliance for businesses
All Cities and Towns use the MCTC
DOR Program – Program vs. Non-Program
Appendices
Local & Model Options
Green Pages
Differences from the StateDifferences from the State Base Differences
Advertising Speculative Builder / Owner Builder Residential Rental Commercial Lease Real Property & TPP Licensing for Use Food for Home Consumption
Differences from the StateDifferences from the State Definitional Differences
City-based Nexus Jet Fuel Manufactured Buildings Hotel Tax Broker Category Etc., Etc.
Ongoing MCTC Clean-up EffortsOngoing MCTC Clean-up Efforts Green Page Elimination
Many small items have already been removed by City and Town Councils
Broader Issue of Licensing Common Item Conversions
Option Reduction Efforts Eliminate the Rarely Used Reduce Multiple Variations Renumber and Reorganize
TPT Simplification Task ForceTPT Simplification Task Force Set up by Executive Order
Simplify the tax code to make compliance by business easier
Reps from business and government
Makes recommendations to the Legislature in December
TPT Simplification Task ForceTPT Simplification Task Force3 Work Groups
Base Differences Definitional Differences
State & Local Standardization
Contracting
Online Retail Federal Bills Single Administration (Remittance) Single Audit (MJAC)
Online Portal ProjectOnline Portal ProjectHB2466Requires the 18 Non-Program Cities to create an Online Portal, providing a single point to file and pay all Non-Program City TaxesOptimal solution will also allow Licensing for all Non-Program CitiesLeague, UAC, DOA, DOR working togetherContract Awarded by October 1, 2013Operational by January 1, 2015
Online Portal ProjectOnline Portal ProjectConcept: Taxpayer’s Perspective
Taxpayer will log in once, select the cities and towns to file a return
Taxpayer feels like they are filing one return; authorizing one ACH payment
Automatic upload is possible in place of manual data entry
Online Portal ProjectOnline Portal ProjectConcept: City Perspective
Vendor breaks the data out by city, sending each their separate return/payment data
Vendor will create import/export files that work with each city’s existing system
Each city processes its own ACH transaction: vendor never handles any money