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Transaction privilege tax (TPT) refers to a gross receipts tax levied by the state of Arizona on certain persons for the privilege of conducting business in the state. TPT differs from the "true" sales tax imposed by many other U.S. states as it is imposed upon the seller or lessor rather than the purchaser or lessee.
The Department of Liquor Licenses and Control is an Arizona state agency responsible for reviewing state liquor applications and issuing renewal licenses. In Arizona, there are 17 different license categories – airplanes, trains, watercraft, restaurants, liquor stores and other retailers, hotels, bars, distillers, distributors, and special events.
A privilege tax is a tax levied in exchange for a privilege or license granted to the taxpayer. The fee for registering a motor vehicle is one example of a privilege tax. Many taxes on businesses are characterized as privilege taxes. For example, Arizona's transaction privilege tax is a gross receipts tax on business. In the 1911 case of Flint v
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Following legislation in 1968, the Arizona Department of Public Safety was established by the executive order of Arizona Governor Jack Williams on July 1, 1969. This order amalgamated the functions and responsibilities of the Arizona Highway Patrol, the Law Enforcement Division of the state Department of Liquor Licenses and Control, and the ...
The Arizona Department of Transportation (ADOT, / ˈ eɪ d ɒ t /) is an Arizona state government agency charged with facilitating mobility within the state. In addition to managing the state's highway system, the agency is also involved with public transportation and municipal airports. The department was created in 1974 when the state merged ...
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The three-way split took place even though, in actuality, just three million phone numbers had been issued in 602, less than half of the 7.5 million numbers available. [17] Permissive dialing of the new area codes started on April 1. [18] The three Valley area codes formed one of the largest local calling areas in the western United States.