In an effort to achieve uniformity among cities, on May 14, 2013, the Glendale City Council approved an amendment to the City’s Tax Code Article III –Licensing (Code Section – 21.1-310 (J)). The amendment removed subsection J from Article III-Licensing. As a result, all taxpayers, including those with an annual gross net taxable income of less than three thousand dollars($3,000), are required to pay a fifty dollar ($50) annual renewal license fee. Previously, the annual renewal fee was waived for taxpayer’s who met the above criteria and the City of Glendale was the sole jurisdiction with this waiver.
We understand this is a new requirement for you and this notice is to provide valuable information to transition you through this new requirement. The Privilege Sales and (Use) Tax license that your business is currently licensed for is valid for one calendar year and expires December 31, 2013. It now must be renewed each year by paying the new renewal fee of fifty dollars ($50) on or before January 31 of each year.
Enclosed in the letter you receive, you will find a statement of account dated November 2013 denoting that the fifty dollar ($50) renewal fee is due. You will continue to receive a statement of account in the months of December and January as a reminder that the renewal fee is due. Please keep in mind, the payment is due in our office by January 31, 2014. Failure to renew by the due date will automatically result in an assessment of penalties.
Additionally, Glendale’s Tax and License and Customer Service Offices will be closed December 23 through December 27. Therefore, if it is your intent to pay your renewal fees in person, please plan to visit Customer Service on or before December 20 or beginning the week of December 30. Due to the city being closed the week of Christmas, all mailed tax & license documents with a postmark of December 21 through December 27 will be processed with a December 23 received date so business owners will not receive a late penalty.
Please contact us with any questions you may have about the above changes by calling our Customer Service Office at: 623-930-3190 or emailing: firstname.lastname@example.org
As of July 1st, 2013 - Commercial lease income is now exempt when derived from leases between affiliated companies, businesses, persons or reciprocal insurers if the lessor holds a controlling interest in the lessee, the lessee holds a controlling interest in the lessor, an affiliated entity holds a controlling interest in both the lessor and lessee or an unrelated person holds a controlling interest in both the lessor and lessee. Controlling interest means an 80% ownership of the voting shares of a corporation or of the interests in a company, business or person other than a corporation. If you have any questions please contact us at 623 930-3190.
The new sales tax provision for retail sales at the rate of 2.2% that went into effect on August 1, 2012, is for SINGLE ITEM PURCHASES OVER $5,000 not the businesses’ total monthly gross sales. Example of single items that qualify include: an automobile, a boat, fine jewelry, furniture, etc. Please list only the single items purchases over $5,000 under Class Code 32 at a taxable rate of 2.2% and all other retail sales should be listed under Class Code 17 at a taxable rate of 2.9%. For the fact sheet on the city’s temporary sales tax increase, click here.
Glendale To Implement New Business License Application Fee
Glendale City Council approved a new $20 business license application fee that will go into effect March 1.
This new application fee has been established because several types of business licenses did not previously come with a fee. For more information on the new business license application fee and process, click here. (pdf)
Notice to Sole Proprietors/Owners: On May 1, 2008, House Bill 2745 was signed into law. One provision of the new law, which went into effect October 1, 2008, requires individuals (sole owners) requesting a municipal business license to present documentation to the municipality indicating your presence in the United States is authorized under federal law.
To satisfy this requirement; applicants must submit a license eligibility form. When completing the form, please indicate, by checking the appropriate box, which form of documentation you will provide that verifies your authorization under federal law. After you have completed the form, return it along with the applicable business license application for your type of business.
If you have any questions, or require further assistance, please contact our office at 623-930-3190.