Technically
What action is required within 90 days following the issuance of a final Certificate of Occupancy.
What is, submit a project report or (reconciliation report)
A tax on any fee paid or charged to gain entry.
What is admission tax?
Code section statue of limitation
What is Sec 130-90
The legal connection requiring a business to collect and remit sales tax.
What is nexus for tax purposes?
Deadline to submit a construction claim for refund.
What is, no later than one year following the issuance of a final certificate of occupancy or final inspection.
Tax for the privilege of using, storing, distributing or consuming in the city where sales tax had not already been paid.
What is Use tax?
Three-year period preceding the date of the notice of audit.
What is Audit Period.
City of Aurora may proceed with immediately collection of an assessment.
What is Jeopardy Assessment
What section of the code is: Sales tax, Legislative Intent.
What is tax code section 130-33
The code section on definitions.
What is section 31?
Bowling alleys and pool halls are subject to this.
What is sales tax on recreation services?
A refund must be submitted by the same person who purchased the tangible personal property or services.
What is, refunds are not assignable.
Tax code section Jeopardy Assessment
What is tax code section 130-64(f)
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 nexus.
The fee is $2.00 per room per night
What is destination improvement marketing fee on hotels.
Replaces a body part, is designed for a particular patient, and is prescribed by a doctor.
What is a prosthetic device?
In construction, an audit may be conducted within 3 years period (from when?)
What is, three years following the issuance of a final certificate of occupancy or final inspection.
What code section states that "It shall be the duty of every person subject to this article to keep and preserve suitable records of all sales made by him or he"
What is Section 130-67
This US Supreme court case expanded nexus to include interstate sales.
What is South Dakota v Wayfair?
Tax code section that allow use tax credit on sales tax paid.
What is use tax credit section 130-199.
This candy is exempt from tax when sold to the general public.
What is candy that contains flour
The purchaser of construction materials for exempted entities need to provide the seller of the materials proof of exemption. What document(s) is acceptable
What is, 89 contractors exempt certificate
The provisions of this section shall not preclude the finance director or his or her agents, clerks and employees from divulging any information gained from any return or audit
What is Sec. 130-66 (d)
What are the requirements for economic nexus,
What is $100,000 of sales in the previous year. In the current year, 90 has passed in which sales exceed $100,000