PRIVILEGE AND EXCISE TAXES
Gilbert Town Code ch. 58
in effectContents
articleI. GENERAL CONDITIONS AND DEFINITIONSarticleII. DETERMINATION OF GROSS INCOMEarticleIII. LICENSING AND RECORDKEEPINGarticleIV. PRIVILEGE TAXESarticleV. ADMINISTRATIONarticleVI. USE TAXsectionReg. 58-100.1. Brokers.sectionReg. 58-100.2. Delivery, installation, or other direct customer services.sectionReg. 58-100.3. Retailers.sectionReg. 58-100.4. Out-of-Town/Out-of-State Sales: Sales to Native Americans.sectionReg. 58-100.5. Remediation Contracting.sectionReg. 58-115.1. Computer hardware, software, and data services.sectionReg. 58-200.1. When deposits are includable in gross income.sectionReg. 58-250.1. Excess tax collected.sectionReg. 58-270.1. Proprietary activities of municipalities are not considered activities of a governmental entity.sectionReg. 58-270.2. Proprietary clubs.sectionReg. 58-300.1. Reserved.sectionReg. 58-300.2. Reserved.sectionReg. 58-310.1. Reserved.sectionReg. 58-310.2. Reserved.sectionReg. 58-310.3. Reserved.sectionReg. 58-350.1. Reserved.sectionReg. 58-350.2. Reserved.sectionReg. 58-350.3. Reserved.sectionReg. 58-360.1. Reserved.sectionReg. 58-360.2. Reserved.sectionReg. 58-405.1. Local advertising examples.sectionReg. 58-405.2. Advertising activity within the Town.sectionReg. 58-407.1. Reserved.sectionReg. 58-415.1. Distinction between the categories of construction contracting.sectionReg. 58-415.2. Distinction between construction contracting and certain related activities.sectionReg. 58-415.3. Construction contracting; tax rate effective date.sectionReg. 58-416.1. Speculative builders: homeowner's bona fide non-business sale of a family residence.sectionReg. 58-416.2. Reconstruction contracting.sectionReg. 58-425.1. Distinction between job printing and certain related activities.sectionReg. 58-435.1. Distinction between publishing of periodicals and certain related activities.sectionReg. 58-435.2. Advertising income of publishers and distributors of newspapers and other periodicals.sectionReg. 58-445.1. When the rental, leasing, and licensing of real property is exempt as "casual".sectionReg. 58-445.3. Rental, leasing, and licensing of real property as lodging: room and board; furnished lodging.sectionReg. 58-450.1. Distinction between rental, leasing, and licensing for use of tangible personal property and certain related activities.sectionReg. 58-450.2. Rental, leasing, and licensing for use of tangible personal property: membership fees; other charges.sectionReg. 58-450.3. Rental, leasing, and licensing for use of equipment with operator.sectionReg. 58-450.4. Rental, leasing, and licensing for use of tangible personal property: semi-permanently or permanently installed tangible personal property.sectionReg. 58-450.5. Rental, leasing, and licensing for use of tangible personal property: delivery, installation, repair, and maintenance charges.sectionReg. 58-455.1. Gratuities related to restaurant activity.sectionReg. 58-460.1. Distinction between retail sales and certain other transfers of tangible personal property.sectionReg. 58-460.2. Retail sales: trading stamp company transactions.sectionReg. 58-460.3. Retail sales: membership fees of retailers.sectionReg. 58-460.4. Retail sales: professional services.sectionReg. 58-460.5. Retail sales: monetized bullion; numismatic value of coins.sectionReg. 58-460.6. Retail sales: consignment sales.sectionReg. 58-465.1. Retail sales: repair services.sectionReg. 58-465.2. Retail sales: warranty, maintenance, and similar service contracts.sectionReg. 58-465.3. Retail sales: sale of containers, paper products, and labels.sectionReg. 58-465.4. Retail sales: aircraft acquired for use outside the state.sectionReg. 58-470.1. Telecommunication services.sectionReg. 58-475.1. Distinction between transporting for hire and certain related activities.sectionReg. 58-520.1. Reserved.sectionReg. 58-520.2. Change of method of reporting.sectionReg. 58-555.1. Administrative request for the attendance of witnesses or the production of documents; service thereof; remedies and penalties for failure to respond. (Local Audits)sectionReg. 58-571.1. Collection of tax in jeopardy.
Source: Town of Gilbert, Arizona, Town Code (Municode Library, library.municode.com)URL: https://library.municode.com/az/gilbert/codes/code_of_ordinances?nodeId=CO_CH58PREXTAFetched: 11/1/2026