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City Manager’s Message on Diversity and Inclusion

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Economic Development Services offerss Business and Real Estate Development, and other assistance for businesses and developers finding sites, understanding the area, and growing their businesses, on the website PeoriaAZSmart.com....

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The Seattle Mariners and the San Diego Padres conduct spring training at the Peoria Sports Complex each February and March. Everything you need to know is at PeoriaSpringTraining.com.

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A listing of area hotels, motels and RV Parks, listed by distance from the Peoria Sports Complex.

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The city of Peoria, Arizona is proud to be the "Gateway to Lake Pleasant," one of the finest water recreation areas in Arizona.

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The Peoria Center for the Performing Arts consists of a 280 seat main stage auditorium and an 80+ seat black box theater, designed to bring award winning community theater to downtown Peoria. 

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City of Peoria hiking trails information, directions and maps.

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A listing of links to maps available on the city of Peoria Website.

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Special Events, sponsored and hosted by the city, held throughout the year at the Peoria Sports Complex, Oldtown Peoria and other areas.

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The Peoria Sports Complex is home to the San Diego Padres and Seattle Mariners during spring training, and many other events throughout the year.

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Chapter 12 - Sales Tax Code 

12-1.      Words of tense, number and gender; code references.
12-2.      through 12-99. Reserved.
12-100.  General definitions. 
12-101.  through 12-109. Reserved.
12-110.  Definitions. Income-producing capital equipment.
12-111.  through 12-114. Reserved.
12-115.  Definitions: computer software; custom computer programming.
12-116.  through 12-199.  Reserved.
12-200.  Determination of gross income:  in general.
12-201.  through 12-209. Reserved.
12-210.  Determination of gross income:  transactions between affiliated companies or persons.
12-221.  through 12-229.  Reserved.
12-230.  Determination of gross income based upon method of reporting.
12-231.  through 12-239.  Reserved.
12-240.  Exclusion of cash discounts, returns, refunds, trade-in values, vendor issued coupons, 
              and rebates from gross income.
12-241.  through 12-249.  Reserved.
12-250.  Exclusion of combined taxes from gross income; itemization; notice; limitations.
12-251.  through 12-259.  Reserved.
12-260.  Exclusion of fees and taxes from gross income; limitations.
12-261.  through 12-265.  Reserved.
12-266.  Exclusion of motor carrier revenues from gross income.
12-267.  through 12-269.  Reserved.
12-270.  Exclusion of gross income of persons deemed not engaged in business.
12-271.  through 12-299.  Reserved.
12-300.  Licensing requirements.
12-301.  through 12-304. Repealed.
12-305.  Repealed.
12-306.  through 12-309. Repealed.
12-310.  Licensing: special requirements.
12-311.  through 12-314. Repealed.
12-315.  Repealed. 
12-316.  through 12-319. Repealed.
12-320.  Licensing fees; annual renewal; renewal fees.
12-321.  through 12-329.  Repealed.
12-330.  Licensing: duration; transferability; display; penalties; penalty waiver; relicensing; fees collectible as if taxes.
12-331.  through 12-339. Repealed.
12-340.  Licensing: cancellation; revocation.
12-341.  through 349. Repealed. 
12-350.  Operating without a license.  
12-350.1 through 12-350.2. Repealed.
12-350.3 Repealed.
12-351.  through 12-359. Repealed.
12-360.  Recording requirements. 
12-361.  Repealed.
12-362.  Recordkeeping: income. 
12-363.  Repealed.
12-364.  Recordkeeping: expenditures. 
12-365.  Repealed. 
12-366.  Recordkeeping: out-of-City and out-of-State sales. 
12-367.  through 12-369. Repealed.
12-370.  Recordkeeping: claim of exclusion, exemption, deduction, or credit; documentation; liability.
12-371.  Repealed.
12-372.  Proof of exemption: sale for resale; sale, rental, lease, or license of rental equipment. 
12-373.  through 12-379. Repealed.
12-380.  Inadequate or unsuitable records.   
12-381.  through 12-399. Repealed. 
12-400.  Imposition of Privilege Taxes; presumption.
12-401.  through 12-404.  Reserved.
12-405.  Advertising.
12-406.  through 12-409.  Reserved.
12-410.  Amusements, exhibitions, and similar activities.
12-411.  through 12-414.  Reserved.
12-415.  Construction contracting:  construction contractors.
12-416.  Construction contracting:  speculative builders.
12-417.  Construction contracting:  owner-builders who are not speculative builders.
12-418.  through 12-424.   Reserved.
12-425.  Job printing.
12-426.  Reserved.
12-427.  Manufactured buildings.
12-428.  through 12-429.  Reserved.
12-430.  Timbering and other extraction.
12-431.  Reserved.
12-432.  Mining.
12-433.  through 12-434.  Reserved.
12-435.  Publishing and periodicals distribution.
12-436.  through 12-439.  Reserved.
12-440.  Rental occupancy.
12-441.  through 12-443.  Reserved.
12-444.  Hotels.
12-445.  Rental, leasing, and licensing for use of real property.
12-446.  Reserved.
12-447.  Rental, leasing, and licensing for use of real property:  
              additional tax upon transient lodging.
12-448.  through 12-449.  Reserved.
12-450.  Rental, leasing, and licensing for use of tangible personal property.
12-451.  through 12-454.  Reserved.
12-455.  Restaurants and Bars.
12-456.  through 12-459.  Reserved.
12-460.  Retail sales:  measure of tax; burden of proof; exclusions.
12-461.  Reserved.
12-462.  Retail sales:  food for home consumption.
12-463.  through 12-464. Reserved.

12-465.  Retail sales:  exemptions.
12-466.  through 12-469.  Reserved.
12-470.  Telecommunication services.
12-471.  through 12-474.  Reserved.
12-475.  Transporting for hire.
12-476.  through 12-479.  Reserved.
12-480.  Utility services. 
12-481.  through 12-484. Reserved. 
12-485.  Wastewater Removal Services. 
12-486.  through 12-499. Reserved. 
12-500.  Administration of this Chapter; rule making.
12-501.  through 12-509.  Reserved.
12-510.  Divulging of information prohibited; exceptions allowing disclosure.
12-511.  through 12-514.  Reserved.
12-515.  Duties of the Taxpayer Problem Resolution Officer.
12-516.  Taxpayer Assistance Orders.
12-517.  Basis for evaluating employee performance.
12-518.  through 12-519.  Reserved.
12-520.  Reporting and payment of tax.
12-521.  through 12-529.  Reserved.
12-530.  When tax due; when delinquent; verification of return; extensions.
12-531.  through 12-539.  Reserved.
12-540.  Interest and civil penalties.
12-541.  Erroneous advice or misleading statements by the Tax Collector; 
              abatement of penalties and interest; definition.
12-542.  Prospective application of new law or interpretation or application of law.
12-543.  through 12-544.  Reserved.
12-545.  Deficiencies; when inaccurate return is filed; when no return is filed; estimates.
12-546.  Closing agreements in cases of extensive taxpayer misunderstanding
              or misapplication; approval; rules.
12-547.  through 12-549.  Reserved.
12-550.  Limitation periods.
12-551.  through 12-552.  Reserved.
12-553.  Examination of Taxpayer Records; Joint Audits.
12-554.  Reserved.
12-555.  Tax Collector may examine books and other records; failure to provide records.
12-556.  No additional audits or proposed assessments; exceptions.
12-557.  through 12-559.  Reserved.
12-560.  Erroneous payment of tax; credits and refunds; limitations.
12-561.  through 12-564.  Reserved.
12-565.  Payment of tax by the incorrect taxpayer or to the incorrect Arizona city or town.
12-566.  through 12-569.  Reserved.
12-570.  Administrative review; petition for hearing or for redetermination; finality of order.
12-571.  Jeopardy assessments.
12-572.  Expedited review of jeopardy assessments.
12-573.  through 12-574.  Reserved.
12-575.  Judicial review.
12-576.  Reserved.
12-577.  Refunds of taxes paid under protest.
12-578.  Reimbursement of fees and other costs; definitions.
12-579.  Reserved.
12-580.  Criminal penalties.
12-581.  through 12-589.  Reserved.
12-590.  Civil actions.
12-591.  through 12-594.  Reserved.
12-595.  Collection of taxes when there is succession in and/or cessation of business.
12-596.  Agreement for installment payments of tax.
12-597.  Private taxpayer rulings; request; revocation or modification; definition.
12-598.  through 12-599.  Reserved.
12-600.  Use tax; definitions.
12-601.  through 12-609.  Reserved.
12-610.  Use tax; imposition of tax; presumption.
12-620.  Use tax; liability for tax.
12-621.  through 12-629.  Reserved.
12-630.  Use tax; recordkeeping requirements.
12-631.  through 12-639.  Reserved.
12-640.  Use tax; credit for equivalent excise taxes paid another jurisdiction.
12-641.  through 12-649.  Reserved.
12-650.  Use tax; exclusion when acquisition subject to Use Tax is taxed
              or taxable elsewhere in this Chapter; limitation.
12-651.  through 12-659.  Reserved.
12-660.  Use tax; exemptions. 


Privilege and Excise Tax Regulations 


R12-100.1 Brokers 

R12-100.2 Delivery, installation, or other direct customer services 

R12-100.3 Retailers 

R12-100.4 Out-of-City/Out-of-State Sales: Sales to Native Americans 

R12-100.5 Remediation Contracting 

R12-115.1 Computer hardware, software, and data services 

R12-120.1 Reserved 

R12-200.1 When deposits are includable in gross income 

R12-250.1 Excess tax collected 

R12-270.1 Proprietary activities of municipalities are not considered activities of a governmental entity 

R12-270.2 Proprietary clubs 

R12-300.1 Repealed.  

R12-300.2 Reserved 

R12-310.1 through R12-310.3 Reserved 

R12-350.1 Repealed. 

R12-350.2 Repealed.

R12-350.3 Repealed.  

R12-360.1 Repealed. 

R12-360.2 Repealed. 

R12-405.1 Local advertising examples 

R12-405.2 Advertising activity within the City 

R12-407.1 Reserved 

R12-415.1 Distinction between the categories of construction contracting 

R12-415.2 Distinction between construction contracting and certain related activities 

R12-415.3 Construction contracting; tax rate effective date 

R12-416.1 Speculative builders: homeowner’s bona fide non-business sale of a family residence 

R12-416.2 Reconstruction contracting 

R12-425.1 Distinction between job printing and certain related activities 

R12-435.1 Distinction between publishing of periodicals and certain related activities 

R12-435.2 Advertising income of publishers and distributors of newspapers and other periodicals 

R12-445.1 Reserved 

R12-445.3 Rental, leasing, and licensing of real property as lodging: room and board; furnished lodging 

R12-450.1 Distinction between rental, leasing, and licensing for use of tangible personal property and certain related activities 

R12-450.2 Rental, leasing, and licensing for use of tangible personal property: membership fees; other charges 

R12-450.3 Rental, leasing, and licensing for use of equipment with operator 

R12-450.4 Rental leasing, and licensing for use of tangible personal property: semi-permanently or permanently installed tangible personal property 

R12-450.5 Rental, leasing, and licensing for use of tangible personal property: delivery, installation, repair, and maintenance charges 

R12-455.1 Gratuities related to restaurant activity 

R12-460.1 Distinction between retail sales and certain other transfers of tangible personal property 

R12-460.2 Retail Sales: trading stamp company transactions 

R12-460.3 Retail sales: membership fees of retailers 

R12-460.4 Retail sales: professional services 

R12-460.5 Retail sales: monetized bullion; numismatic value of coins 

R12-460.6 Retail sales: consignment sales 

R12-465.1 Retail sales: repair services 

R12-465.2 Retail sales: warranty, maintenance, and similar service contracts 

R12-465.3 Retail sales: sale of containers, paper products, and labels 

R12-465.4 Retail sales: aircraft acquired for use outside the State 

R12-470.1 Telecommunication services 

R12-475.1 Distinction between transporting for hire and certain related activities 

R12-520.1 Reports made to the City 

R12-520.2 Change of method of reporting 

R12-555.1 Administrative Request for the attendance of witnesses or the production of documents; service thereof; remedies and penalties for failure to respond 

R12-571.1 Collection of tax in jeopardy