DCSIMG

Peoria's history, population, vision/mission statements, sustainability efforts, redistricting, and construction projects.  Info on schools, the Peoria Leadership Institute seminar, and the Sister Cities program.

Information on the City Council including agendas , the Mayor, the Municipal Court, City Manager and ADA along with the city's various initiatives.

News from the city of Peoria, press releases from the Office of Commnications, links to RSS feeds and E-News signup. View programming on Channel 11, PeoriaTV.

Information on the employment process, a listing of current open jobs, how to apply on-line and a list of all jobs and salaries at the city.

 A listing of links to directories of city services, including all online e-services.

The city of Peoria Municipal Complex is home to City Hall, the Council Chambers, the Main Library, the Development and Community Services Building, the Public Safety Administration Building, and the Municipal Court.

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

The City of Peoria budget is managed by the Management and Budget Division. Find copies of the latest Program Budget and the CIP here.

 

The City Code and  Zoning Ordinace, with updates are located here. Also, find the City Charter, and legal statements related to the website, including our Privacy Notice.

City Manager’s Message on Diversity and Inclusion

How to pay bills you may have with the city, including water, sewer and trash collection fees, recreation program and class fees, traffic fines and more. Setup water and sewer service.

Home and Property Resources includes information on trash pickup,water conservation, swimming  pool issues and recycling, along with other relevant information for homeowners.

Neighborhood Resources includes information on dealing with graffiti removal, block parties, animal control, street repairs, odors and other neighborhood related quality of life issues.

Helpful services provided by the fire and police departments. Report criminal activity, locate crime information, register alarms, and learn about crime prevention.

Search for scheduled events and meetings in the city including documents relating to city council meetings and other meetings.

This section contains information and links to the Peoria Public Library's website, the Arts Commission, the Center for Performing Arts, and Annual Arts festivals and Celebrations. 

Information on recreation programs and classes, afterschool and preschool programs, sports leagues and locations and amenities of city parks.

Information on bus routes, park and ride, dial a ride and bicycle paths. Also, road closures and lane restrictions.

Use this page to find information on the city of Peoria website of interest to builders and developers.Included are inspections, zoning and zoning ordinance, the city code, general plan, permitting, and impact fees.

How to get a business license, tax license, sales tax schedules/forms, register to use the online eTax system, pay taxes and fees. Bidding on contracts with the city and auctions, trash collection, recycling, traffic counts.

Business and Real EstateDevelopment, and other assistance for businesses and developers finding sites, understanding the area, and growing their businesses. Links to the Building Development Division and PeoriaED.Com.

Information on Building Permits. Find out about permits for signs, temporary use of property, filming, and alarms. Download forms and track applications for development, building, planning and engineering permits.

The city's main document portal for development related documents including planning and zoning, building, engineering and fire prevention.

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.

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

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

Links to Items of interest to tourists, including VisitPeoriaaz.com, our official tourism website.

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. 

City of Peoria hiking trails information, directions and maps.

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

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

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

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.  through12-209.  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.  Reserved.
12-305.  Special licensing requirements.
12-306.  through 12-309.  Reserved.
12-310.  Licensing:  duration of license; transferability; display.
12-311.  through 12-319.  Reserved.
12-320.  Licensing:  cancellation; revocation.
12-321.  through 12-329.  Reserved.
12-330.  Operating without a license.
12-331.  through 12-349.  Reserved.
12-350.  Recordkeeping requirements.

12-350.3Recordkeeping: out-of-City and out-of-State sales.
12-351.  through 12-359.  Reserved.
12-360.  Recordkeeping:  claim of exclusion, exemption, deduction, or credit;
            documentation; liability.
12-361.  through 12-369.  Reserved.
12-370.  Inadequate or unsuitable records.
12-371.  through 12-399.  Reserved.
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.  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 12-499.  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 Who must apply for a license 

R12-300.2 Reserved 

R12-310.1 - R12-310.3 Reserved 

R12-350.1 Recordkeeping: income 

R12-350.2 Recordkeeping: expenditures 

R12-350.3 Recordkeeping: out-of-City and out-of-State sales 

R12-360.1 Proof of exemption: sale for resale; sale, rental, lease, or licnese of rental equipment 

R12-360.2 Proof of exemption: exemption certificate 

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