Tax Accounting
Topic |
Description |
| Amended
Returns |
To file an amended return, make a photo copy of the tax
return you filed and need to change. Mark the top of the
copy in red ink "AMENDED RETURN." Cross
out the incorrect information and write in the corrected
information. Please resign and redate form. Save a copy of
the amended return for your files. Send a letter with your
corrected copy explaining the reason for the changes to City
of Phoenix, Finance Department Tax Accounting, P.O. Box 2005,
Phoenix, AZ 85001-2005. |
| Late
Returns |
Complete your return as normal, send it in with payment
for the tax and we will compute any penalty and interest.
If you pay the entire tax amount, it will not cost extra
for us to bill you later for the penalty and interest, as
we do not charge penalty on penalty. A late return is subject
to a penalty of 5% per month (or part of a month) until filed.
The late tax balance is subject to a one-time 10% penalty.
Total penalties can not exceed 25% of the tax due.
A delinquent tax balance is also subject to interest on the balance at the end
of each month from the month the tax becomes delinquent. Interest for months
prior to October 2005 is charged at 1%; as of October 2005, a variable interest
rate is charged at the same rate as the State, as shown on |
| Credit
Balances |
Refunds are not issued if credits can be applied
to future taxes and fees within a year. Statement
credits may only be used on the license number on the statement.
Tax returns may be filed with no payment sent until the
balance of the credit is completely used. |
| Telephone
Information Tax Accounting |
For questions concerning a statement, tax return, refund,
or penalty waiver, call (602) 262-6785, Press 6,
TTY (602) 534-5500 to be connected with someone
to assist you. Please have your eight digit city
of Phoenix Privilege Sales Tax License number ready
when you call us for information. This number is on your
license, tax returns and statement. |
If you have questions please contact:
City of Phoenix
Finance Department
Christina Muller, Taxpayer Liaison
251 West Washington Street, 9th floor
Phoenix, AZ 85003
602-262-7678
City of Phoenix
Tax Accounting Section
251 W. Washington Street, 3rd Floor
Phoenix, AZ 85003
(602) 262-6785, Press 6, TTY (602) 534-5500
If you have any questions regarding the material contained on this
page, please contact us by email. This option is available to all users, including those
on public access computers. Please provide us with your email address,
phone number and/or address for our reply. |
