Manufactured buildings. (Note: This section added effective February 1, 1995.)
Chandler City Code § 62-427
in effect62-427. - Manufactured buildings. (Note: This section added effective February 1, 1995.)
A. The tax rate shall be at an amount equal to one and one-half (1½) percent of the gross income, including site preparation, moving to the side, and/or set-up, upon every person engaging or continuing in the business activity of selling manufactured buildings within the City. Such business activity is deemed to occur at the business location of the seller where the purchaser first entered into the contract to purchase the manufactured building.
B. The sales of used manufactured buildings are not taxable.
C. The sales price of furniture, furnishing fixtures, appliances, and attachments that are not incorporated as component parts of or attached to a manufactured building are exempt from the tax imposed by this Section. The sale of such items is subject to the tax under Section 460.
D. Under this Section, a trade-in will not be allowed for the purpose of reducing the tax liability.
(Ord. No. 3046, § 3, 11-18-99)
Source: City of Chandler, Arizona, City Code and City Charter (Municode Library, library.municode.com)URL: https://library.municode.com/az/chandler/codes/code_of_ordinances?nodeId=PTIXTALI_CH62TACO_ARTIVPRTA_62-427MABUNOSEADEFFE11995Fetched: 11/1/2026