- 2 -
|
License #: Report Period: thru
DUE DATE: The due date for the city privilege tax is the 20th of the month following the reporting period. A return is considered timely if received by the last
business day of the month. A business day is any except Saturday, Sunday or a legal holiday.
POSTMARKS ARE NOT EVIDENCE OF TIMELY FILING
PENALTIES: 1. Failure to File - A penalty of 5% of the tax due will be assessed for each month, or fraction elapsing between the delinquency date of the
return and the date on which it is filled. Filling your return on time, whether or not you pay the tax due, will avoid the late filing penaly.
2. Failure to Pay - A penalty of 10% of the unpaid tax will be assessed if the tax is not paid timely.
3. Total Penalty - Total penalties assessed will not exceed 25%.
INTEREST: Taxes received after the delinquency date will be assessed interest at a rate of 0.005% per month until paid.
The interest MAY NOT be abated by the Tax Collector.
CHECK YOUR Check the amounts recorded by the type of income for each line item as follows:
RETURN *Itemized deductions equal the total deductions recorded.
*Taxable income equals gross income less total deductions.
*Tax due is equal to the amount obtained by applying the preprinted tax rate to the taxable income amount.
*Total tax due equals tax due plus any excess tax collected.
FOR ASSISTANCE, CALL: City of Nogales (520) 287-6571 Fax (520) 287-2230
SCHEDULE A - DETAILS OF DEDUCTIONS: Enter below the deductions and exclusions you used in computing your city transaction privilege tax. You must keep a detailed
record of all deductions and exclusions. Failure to maintain proper documentation and records required by city ordinance may result in their disallowance. A separate
detail of city records and documentation must be maintained only when the income, deductions or exemptions are different from the state requirements.
Please note: Not all deductions are available to all business classifications.
NOTE: Line number at the top of each column below corresponds with the line number of the business descriptions on the front page.
Bus Class Bus Class Bus Class Bus Class
Code - - - -
Line 1 Line 2 Line 3 Line 4
1. Total tax collected or factored
(State, county, and city)
2. Bad debts on which tax was paid
RETAIL & PERS. PROP. RENTALS
3. Sales for resale
4. Repair, service, or installation labor
5. Discounts and refunds
6. Sales to qualified health care org.
SALES TO U.S. GOVERNMENT
7. By retailer 50% deductible
8. By manufacturer and repairer
(100% deductible)
9. Sales to nonresidents for use
out-of-state when vendor ships
or delivers out-of-state
10. Cost of land
11. 35% standard deduction
12. Exempt sub-contracting income
13. Out-of-city city contracting
14. Resale sales to foreign purchasers
15. Sales of gasoline and use fuel
16. Sales of exempt machinery & equip.
17. Prescription drugs/prosthetics
18. Other (explain)
19. Other (explain)
20. Other (explain)
TOTAL DEDUCTIONS $ - $ - $ - $ -
SCHEDULE B
Excess Tax Collected by Activity
Allowable Credits by Activity
|