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Scottsdale

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Owner-Builder Form

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The purpose of this document is to inform you about your City of Scottsdale privilege (sales) tax responsibilities. To properly advise you of tax reporting responsibilities, the owner, or authorized agent of the owner, is to complete and submit the attached Owner-Builder Form. An “Owner-Builder” means an owner or lessor of real property who, by himself or by or through others, constructs or has constructed or reconstructs or has reconstructed any improvement to real property (see Code Section 100 Owner-Builder definition). • Generally, if the improvement is constructed for an owner’s use (i.e. pools, remodels, primary residence, etc.), payment of the tax on the project is the responsibility of the contractors performing the work (see Code Section 415). In this case, the owner is to complete and submit the attached C-2 Form five days prior to final inspection. The C-2 form lists the various contractors, the amounts they were paid and applicable tax license information. If the owner-builder sells the improved or partially improved real property, residential or commercial (including lots), tax will be due from the owner (see Code Section 100 Speculative Builder definition). The tax is generally calculated on the gross selling price, less applicable deductions and credits for taxes paid by contractors listed on the C-2 Form (see Code Section 416). • The code provides for an exemption for a “bona fide non-business sale of a family residence”. To qualify for this exemption, stringent criteria must be met (see Code Regulation 416.1). The information above is taken from the Scottsdale Revised City Code, Appendix C and related regulations. In case of inconsistency or omission, the language of the Code will prevail. A copy of the Code or additional information can be obtained by contacting the City’s Tax and License Section at (480) 312-2400 or visit www.scottsdaleaz.gov/taxes. By signing below, I the owner, or authorized agent, acknowledge that I have read and understand the above information regarding the tax implications of the project.

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The following is provided so that I, acting in the capacity of an Owner-Builder may attest my having made an application to improve real property at the above named address. I also make the following declaration at this time regarding my intention as an Owner-Builder as it relates to the City of Scottsdale privilege (sales) tax.

Owner/Builder’s List of Contractors

Created by AIPSS