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Tax Return Questions
| Interest on unpaid tax balances |
Interest on unpaid
tax balances accruing through the end of September 2005 is
charged at 1% per month. Beginning October 2005, the city’s
interest rate matches the variable interest rate charged by the state on transaction
privilege tax (TPT) balances. City interest is charged on a
monthly basis –
the annual rate divided by 12. For example, an annual rate of
7% divided by 12 is a monthly interest of 0.5833%. |
| 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. |
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City of Phoenix
Tax Accounting
251 W. Washington St, 3rd Floor
Phoenix, AZ 85003
(602) 262-6785, Press 6, TTY (602) 534-5500
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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 |
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. |
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Last modified on
09/03/2008 10:54:07
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