Page 1 of 2 PERMIT USE TAX RECONCILIATION – ACTUAL METHOD A permit use tax reconciliation form must be submitted to the City’s Finance – Sales Tax Division for projects with a valuation of $50, 000 or more within 90 days of project completion. Contractors have the option of using the short or actual method. The short method is the quickest way to see if there might have been an over or under payment on a permit. The actual method is more accurate but requires more documentation and the process can take longer to complete. See instructions for information on completing and submitting this form. Please submit this form with the following documentation: ☐ Final AIA progress bill and/or documentation to support final price of the completed project ☐ Subcontractor affidavits and final job cost accounting records ☐ If you are claiming credit for City of Brighton tax paid to vendors on construction materials, submit corresponding invoices. ☐ If you calculated an overpayment, submit a claim for refund form General Contractor Name Street Address City, State, Zip Project Street Address Permit Number (s) 1. Original Contract Price 2. Total Change Orders 3. Total Contract Price (Line 1 + 2) 4. Actual Taxable construction cost (See instructions) 5. Use Tax Due (Line 4 x 3.75%) 6. Use tax pre-paid on permit 7. Sales tax paid to vendors on materials 8. Use tax due difference (Line 5 – 6 – 7) CONTINUE TO PAGE 2 – FOR WILL NOT BE ACCEPTED WITHOUT PAGE 2
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Page 1 of 2
PERMIT USE TAX RECONCILIATION – ACTUAL METHOD
A permit use tax reconciliation form must be submitted to the City’s Finance – Sales Tax Division for
projects with a valuation of $50, 000 or more within 90 days of project completion. Contractors have the
option of using the short or actual method. The short method is the quickest way to see if there might have
been an over or under payment on a permit. The actual method is more accurate but requires more
documentation and the process can take longer to complete. See instructions for information on
completing and submitting this form.
Please submit this form with the following documentation:
☐ Final AIA progress bill and/or documentation to support final price of the completed project
☐ Subcontractor affidavits and final job cost accounting records
☐ If you are claiming credit for City of Brighton tax paid to vendors on construction materials, submit
corresponding invoices.
☐ If you calculated an overpayment, submit a claim for refund form
General Contractor Name
Street Address
City, State, Zip
Project Street Address
Permit Number (s)
1. Original Contract Price
2. Total Change Orders
3. Total Contract Price (Line 1 + 2)
4. Actual Taxable construction cost (See instructions)
5. Use Tax Due (Line 4 x 3.75%)
6. Use tax pre-paid on permit
7. Sales tax paid to vendors on materials
8. Use tax due difference (Line 5 – 6 – 7)
CONTINUE TO PAGE 2 – FOR WILL NOT BE ACCEPTED WITHOUT PAGE 2
Page 2 of 2
If line 8 is less than zero – submit this form together with the claim for refund form and backup
If line 8 is greater than zero – additional use tax is due, submit this form together with your payment and
backup
I declare that I have examined this permit use tax reconciliation form and that it is true and correct to the best of
my knowledge and belief
(Signature) (Date)
(Print Name) (Title)
(E-mail) (Phone)
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PERMIT USE TAX RECONCILIATION – ACTUAL METHOD
SUBCONTRACTOR AFFIDAVIT
Date
Subcontractor Contact
Subcontractor Name
Sub-Contractor Address
City, State, ZIP
General Contractor (GC)
Permit Number(s)
Project Address
The following information is needed in order for the general contractor to complete the City’s
Construction Permit Project Cost Reconciliation using the actual method.
1. Did your company pull a building permit as a subcontractor for this project?
☐ No
☐ Yes – permit number(s)
2. What was the description of the work provided per your subcontract with the GC?
3. What was the total final contract price (including change orders) for the above project?
4. Was any part of your contract subcontracted to others?
☐ No
☐ Yes – please complete page 3 of this affidavit. Send your subcontractors a blank copy of this
affidavit and request that they complete and send back to you. Then forward these lower tier
subcontractor affidavits along with your affidavit to the GC or directly to the City of Brighton’s
Sales Tax Division.
5. Total price charged to the GC for all construction materials purchased from suppliers and used by
your company on the project. (Excluding any sales tax paid and any materials fabricated by your
company)
CONTINUE TO PAGE 2
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6. If your company fabricated any items (i.e. ducting, cabinetry, etc.) for the job what was the total
price charged to the GC for all fabricated materials / items (raw materials + fabrication labor)
used by your company for the project?
7. Amount of City of Brighton Sales Tax paid to vendors on the above materials. Please submit
copies of corresponding invoices.
I certify, under penalty of perjury, that the above amounts are accurate
(Signature) (Date)
(Print Name) (Title)
(E-mail) (Phone)
Please either submit this affidavit to the GC OR submit directly to the City of Brighton.