Visitors Welcome
The staff average for Access days per month.
What is one?
When I am with others behind a door that locks. (Having a peephole, phone and/or toilet helps.)
Where should I go during an active shooter threat if I can’t get out?
Number of days to appeal an audit.
What is 30?
The legal connection requiring a business to collect and remit sales tax.
What is nexus for tax purposes?
The second automated collection letter.
What is the Intent to Lien letter?
Nine am to four pm.
What are the hours for walk-in customers at the AMC?
Away from the AMC to the west, beyond the fountain.
Where should I go if the fire alarm goes off?
Section of the code requiring businesses to keep records.
What is Sec 130-67, Duty to Keep Books and Records?
Original nexus for taxation.
What is a physical location?
A past due balance, a collection case and an outgoing contact.
What are three elements defining a collection?
Access communicates with you using this software. (not Teams)
What is Q-mobile?
Council chambers, stairwells, or an interior hallway.
Where do I go during a tornado warning?
Number of years to audit a business open since 2015 that has never filed.
What is seven years?
Maintains one or more employees in Aurora, maintains a building in the city, or makes one or more delivery into the Aurora in a 12 month period.
What are examples of doing business in Aurora?
The name of the City document given to a business who acquired an item at our auction.
What is a certificate of sale?
Name of one of the regulars stationed at the desk when first entering suite 1100.
Who is Lorena, Nancy or RiGat?
Find others from Tax including the Tax Fire Warden.
Thing to do once I am safely out of the building during an evacuation?
This Aurora court case is the basis for software as tangible personal property.
What is AMC v Aurora?
This US Supreme court case expanded nexus to include interstate sales over $100k.
What is South Dakota v Wayfair?
The owner of the asset has a lease only contract which specifically identifies the item(s) leased, and notice of the agreement was found at the County or State.
What is an asset exempt from Aurora's lien? (or 130-74(b))
The address for the printer in Access,
What is AMC1BL1?
The location of Safety chairs for use evacuating someone down the stairs.
What else is inside the fire extinguisher box next to the central staircase on the third through fifth floors?
$2.00 fee on Hotels with more than 75 rooms.
What is the Destination Improvement Marketing fee?
This US Supreme court case required "substantial nexus" through a physical presence before taxation.
What is Quill v North Dakota?
The Code section allowing a distraint, even if a notice of lien has not yet been posted.
What is Sec. 130-80(c)