TOYS TOILETS & TAXES
By T. Keith Pullman
A 21st Century Overhaul of City, County, State, and Local Tax Systems
Income taxes, capital gains taxes, inheritance taxes, property taxes –– Terminated!
No tax forms to fill out! No tax returns to file! Billions of productive hours and hundreds of billions of job-creating dollars will be pumped back into the economy –– instead of the black hole of complying with thousands of pages of unnecessary, complicated tax law.
The cost of goods and services will go down and a busy, competitive market will cause salaries to go up –– everyone is a winner!
Three objects used daily by all citizen residents, all legal and illegal non-citizen residents, all businesses, all tourists, and all people engaged in criminal activities, are used to determine the yearly tax obligation of each individual and business.
The three objects, as mathematical absolutes, are referred to as Universal Constants.
The first Immovable Universal Constant
The second Vehicular Universal Constant
The third Attached Universal Constant
T U R N the page –– hang onto your brain stem –– and find out how to put Arizona at the top of the list of the best states to live, work, start a business, and/or relocate a business.
Copyright © 2021 T. Keith Pullman
This publication may be duplicated, in its entirety of 10 pages, and distributed with-out charge all around the U.S.A.
Before going any further, let’s take look at the math…
Adjusted Fiscal Year Revenue Budget
__________________________________________ = Dollar Value Per Unit
Expanded Number of Universal Constants
By design, the mathematical formula set forth above attaches the tax system to the Revenue Budget. The budget will balance.
The “Adjusted Fiscal Year Revenue Budget” is the total revenue budget (where the money comes from) minus, as applicable, excise taxes, federal and state aid, other federal and state payments, income from use of property and money, sanitation services, institutional care and services, special funds, general fund balances, and other miscellaneous revenue.
The Expanded Number of Universal Constants equals the total of every category of Universal Constant, after the total number of each category within the territorial boundaries of the taxing authority has been multiplied by the multiplier assigned to the respective category.
The owner of a Universal Constant is responsible for paying the respective tax.
A person leasing a Universal Constant will pay an indirect tax, included as a cost of the lease.
A detailed explanation of how a taxpayer’s yearly tax obligation is calculated is forthcoming.
The tax system, by design, expands the tax base of every taxing authority. Specifically:
- Each Universal Constant is used daily by all citizen residents, all legal and illegal non-citizen residents, all business enterprises, all tourists, and all people engaged in criminal activities.
- No person or business enterprise can escape daily usage of these three Universal Constants.
- No escape of usage renders tax avoidance an impossibility.
Immovable Universal Constant
A parcel of land constitutes an Immovable Universal Constant. A parcel of land can be unimproved or improved. There are seven categories of Immovable Universal Constants. Technological improvements and/or other variables may create the need to formulate additional categories.
“Residential housing unit” is defined as a dwelling constructed to house one or more people in a single living quarters, consisting, at least, of a bedroom, bathroom, kitchen, and dining area.
“Type H residential housing unit” is defined as a dwelling in the form of a free-standing house, a condominium, or a townhouse.
“Type A residential housing unit” is defined as a dwelling in the form of an apartment.
“Type B non-residential housing unit” is defined as an office suite designed to house a single business enterprise, or a building or number of buildings designed to house a single business enterprise.
“Type G non-residential housing unit” is defined as a Type B housing unit housed in a government owned facility, such as a sports arena, public park, or airport.
“Housing unit” defines a residential housing unit or a non-residential housing unit.
“Structure” defines a building other than a housing unit.
P1 Vacant land. No usage of land. Multiplier = 3 Units.
An “improved” parcel of land might consist of any combination of P2 through P6.
P2 Residential usage of land with or without structure. Multiplier = 4 Units.
P3 Type H residential housing unit. Multiplier = 1 Unit.
P4 Type A residential housing unit. Multiplier = 1 Unit.
P5 Non-residential usage of land with or without structure(s). Multiplier = 4 Units.
P6 Type B non-residential housing unit. Multiplier = 5 Units.
P7 Type G non-residential housing unit. Multiplier = 5 Units.
A few examples
|Bill parks his car and truck collection on his vacant, residential lot. (Next to this home.)|
P1. Vacant land. P2. Residential usage of P2. Residential usage of P3. Type H residential
land without structure. land with structure. housing unit.
P3. Type H residential P4. Type A residential housing units. P5. Non-residential usage of
housing units. P6. Type B non-residential housing unit. land without structure.
|Green Acres Farm|
P5. Non-residential usage P5. Non-residential usage of land with structure. P6. Type B non-residential
of land with structure. P3. Type H residential housing unit. housing unit.
P6. Type B non-residential P6. Type B non-residential housing units. P6. Type B non-residential housing units.
|P6. Type B non-residential housing unit.
The Doodad Factory employs 5,800 people.
Vehicular Universal Constant
A Vehicular Universal Constant is a mechanical device that is designed to use a power source other than human or animal strength to transport a person, people, or property. There are four categories of Vehicular Universal Constants: vehicles that traverse land, sea, air, or space. Technological improvements and/or other variables may create the need to formulate additional categories.
A Vehicular Universal Constant owned by a person shall be considered housed in the footprint of the Immovable Universal Constant wherein the person holds a permanent residence.
A Vehicular Universal Constant owned by a busines enterprise shall be considered housed in the footprint of the Immovable Universal Constant wherein the enterprise holds an office or storefront.
Mechanical devices designed to travel by land, with the primary purpose of cultivating land or harvesting crops, and mechanical devices designed to aid a handicapped person navigate inside a building, or short distances in open air, are exempt from inclusion as a Vehicular Universal Constant.
Multiplier = 1 Unit per Vehicular Universal Constant. Here are just a few examples…
HIGHWAY LEGAL AUTOMOBILES and TRAILERS
LOCOMOTIVE TRAIN CAR (trailer) MAGLEV LEAD CAR MAGLEV TRAIN CAR (trailer)
BOAT SHIP AIRCRAFT SPACECRAFT
Attached Universal Constant
A toilet or equivalent urinal constitutes an Attached Universal Constant. A toilet and/or urinal can be attached to an Immovable or a Vehicular Universal Constant. There are seven categories of Attached Universal Constants. Technological improvements and/or other variables may create the need to formulate additional categories.
The Uniform Plumbing Code is used by the construction industry to determine, among other things, how many toilets and urinals need to be placed in specific types of buildings. The number of toilets and urinals placed in a specific building is dependent upon one or a number of the following: the size and physical function of the building, expected number of male and female employees, expected number of male and female customers, expected number of household inhabitants.
A toilet or number of toilets attached to a Vehicular Universal Constant owned by a person shall be considered housed in the footprint of the Immoveable Universal Constant wherein the person holds a permanent residence.
A toilet or number of toilets attached to a Vehicular Universal Constant owned by a business enterprise shall be considered housed in the footprint of the Immoveable Universal Constant wherein the enterprise holds an office or storefront.
A1 One toilet.
A2 One standard urinal equals one toilet.
A3 One 24-inch trough urinal equals one toilet. Multiplier = 1 Unit.
A4 One 36-inch trough urinal equals one toilet.
A5 One 48-inch trough urinal equals two toilets. Multiplier = 2 Units.
A6 One 60-inch trough urinal equals three toilets. Multiplier = 3 Units.
|Toilets are already taxed!|
A7 One 72-inch trough urinal equals four toilets. Multiplier = 4 Units.
|Property taxes are calculated based on the monetary value of each-and-every bathroom – and other stuff, too.
Buy a new toilet – pay a sales tax!
|Government owned facilities, such as sports arenas, public parks, and domestic and international airports, are fitted with Type B Housing Units and public restrooms. These Housing Units, the toilets therein, and the toilets throughout these facilities, and other such facilities, should be included in the Expanded Number of Universal Constants. Why? Because domestic travelers and tourists use these facilities and purchase goods and services from these businesses.1
It must be noted that Universal Constants owned by government agencies in the operation of facilities other than these types of facilities, and those owned by tax-exempt organizations, are exempt from inclusion as Universal Constants.
1 In 2019, the United States housed 79.3 million international visitors. (Not one of these visitors can go a single day without using a parcel of land, a vehicle, and a toilet.) https://travel.trade.gov/outreachpages/download_data_table/Fast_Facts_2019.pdf
It’s the 21st Century! Let’s look at a few (could be) real-life examples in Mohave County, AZ.
As calculated on page 10, the Dollar Value Per Unit equals $27.19.
Andy and Helen own a ten-bedroom, eleven-bath house on a 10-acre parcel, two cars, a truck, and an RV with one bathroom. Their poolside bathhouse sports one toilet, and their master bedroom boasts “his” and “her” toilets.
Type H Housing Unit: 1 Unit. Vehicles: 4 Units. Toilets: 14 Units.
$27.19 x 19 Units = $516.61. This is Andy and Helen’s total county tax for the year.
Barney owns one car and rents a one-bedroom, one-bath apartment.
Type A Housing Unit: 1 Unit. Vehicle: 1 Unit. Toilet: 1 Unit.
$27.19 x 3 Units = $81.57. This is Barney’s total county tax for the year.
Paul and Wilma own a two-bedroom, two-bath home on a 2.5-acre parcel, a pickup truck, and a horse trailer.
Type H Housing Unit: 1 Unit. Vehicles: 2 Units. Toilets: 2 Units.
$27.19 x 5 Units = $135.95. This is Paul and Wilma’s total county tax for the year.
Paul and Wilma, like Mary, and like Matt, and like every other person, have the option of getting a roommate and sharing their household expenses, including their county tax obligations.
Corner Gas, a gas station and auto repair shop, owns a tow truck, a pickup truck, and a shop fitted with two toilets.
Type B Housing Unit: 5 Units. Vehicles: 2 Units. Toilets: 2 Units.
$27.19 x 9 Units = $244.71. This is Corner Gas’s total county tax for the year.
The Doodad Factory, shown on page 4, is fitted with 175 toilets. The factory operates 25 vehicles and manufactures, sells, and distributes 20 million Doodads every year.
Type B Housing Unit: 5 Units. Vehicles: 25 Units. Toilets: 175 Units.
$27.19 x 205 Units = $5,573.95. This is The Doodad Factory’s total county tax for the year.
The Mohave Motel chain owns and operates 126 motels in Mohave County. Each facility is fitted with 58 guest rooms, one vehicle, a business office, and two toilets in each of the lobby’s two bathrooms.
Type B Housing Unit: 5 Units. Vehicle: 1 Unit. Toilets: 62 Units.
$27.19 x 68 Units = $1,848.92. This is Mohave Motel’s total county tax, for one facility, for the year.
Mohave Motel’s yearly county tax for its chain of motels is $232,963.92.
|I don’t use my car every day! I don’t even own a car!
Most vehicle usage is indirect, i.e., commercial trains, planes, and automobiles are used every day to deliver food and other products to stores in every neighborhood. As a result, you and millions of other consumers do not have to use a vehicle to travel thousands of miles every month to farms and manufacturing plants to buy the products you need and want. You do, however, pay for the indirect use of these commercial trains, planes, and automobiles. (Cost included in price of products/services).
A parcel of land, a vehicle, a toilet.
Economic downturns do not result in a significant reduction in the usage of land, vehicles, and toilets.
The tax base is expanded. Tax evasion is defeated. No person or business can avoid daily usage of a parcel of land, a vehicle, and a toilet. The tax base is expanded to include all citizen residents, all legal and illegal non-citizen residents, all business enterprises, all tourists, and all people engaged in criminal activities. Those who currently dodge a tax or two will pay more. The vast majority of individuals and businesses will pay less in taxes.
A Balanced Budget. The tax system is tied to the Revenue Budget. The budget will balance. The Dollar Value Per Unit can be increased to offset unpredictable expenses. Taxpayers’ yearly tax obligations can be paid on a weekly or monthly basis. A taxpayers’ yearly tax obligations can be paid via voluntary payroll deductions.
It’s taxpayer friendly and flexible. Individuals and businesses can reduce how much they pay in taxes by reducing the number of Universal Constants they use, or by splitting a portion of what they pay in taxes by sharing usage of Universal Constants that are unique to their lifestyles or businesses. Tax-exempt organizations, senior citizens, and other people currently exempt from specific taxes can remain exempt by filing a certificate of exemption with the taxing agency. (The Dollar Value Per Unit will automatically increase in direct proportion to a decrease in the taxable number of Universal Constants.)
It’s cost efficient and compliance costs are near zero. No tax returns to file. No property values to assess. As illustrated below, relative data is recorded via deed, permit, license, and registration processes, and model numbers, serial numbers, and vehicle identification numbers. As illustrated on the previous page, the taxing agency’s cost to calculate the tax obligation of individual taxpayers and business enterprises is simplistic. A significant reduction in compliance costs and business taxes will decrease the cost of goods and services.
Step One: Give staff a copy of this publication. Direct staff to tally up P1-P7 and combinations thereof, Vehicular Universal Constants, relative toilet data, Mohave County’s Adjusted Fiscal Year Budget, Expanded Number of Universal Constants, and Dollar Value Per Unit, and then double-check their calculations.
Data relative to categories P1-P7 and every combination thereof, and the number of toilets per Housing Unit and per parcel, are recorded by City and County governments as a part of the permit process. (Yes, a-number-of old files may need to be updated.)
Different categories of Vehicular Universal Constants owned by Mohave County residents and businesses are already recorded (see page 10). A model number, serial number, or vehicle identification number will most likely reveal the number of toilets, if any, attached to the vehicle.
Step Two: Conduct a real-life test via computer model –– and include one excise tax. (See next page.)
|In 2016, taxpayers spent 8.9 billion hours and 409 billion dollars complying with federal tax laws (taxfoundation.org/). Add costs to comply with local, city, county, and state tax laws, and these costs ascend to around $1+ trillion. Compliance costs, in conjunction with business taxes, increase the cost of American goods and services by trillions of dollars.
MOHAVE COUNTY, ARIZONA – GENERAL FUND REVENUES
In lieu of reinstituting a sales tax, the Board of Supervisors is asked to consider instituting one excise tax against a small number of non-food products. As an example, the Board decides to increase General Fund Revenues by $10 million as a means to eliminate license/permits fees and create a cushion of $8.5+ million to cover unpaid taxes from prior years and unforeseeable expenses that arise during the year. An excise tax of 10 cents levied against a small number of non-food products with combined, yearly sales of 100 million-units (see footnote 1), raises $10 million. A small excise tax levied against a small number of products is an efficient way to raise revenue, and the cost of the product, increased by only a few pennies, is hardly noticeable by consumers and is easily added to the cost of a product by merchants’ use of programmable software. Choose the products wisely, so that a few of the chosen products are purchased by Mohave County’s 2+ million overnight visitors.
Two questions for County Counsel: under state law, does a fee, in the form of a Dollar Value Per Unit levied against the use of three forms of property, to pay for services rendered by a government agency, constitute a ‘fee’ for services, and does an excise tax collected at the point of sale constitute a ‘sales tax’? If County Counsel determines state law needs to be tweaked to make it happen in real-life, the Board is requested to ask the State Legislature to tweak state law ASAP.
There you have it! A great way for the Mohave County Board of Supervisors to help put Arizona at the top of the list of the best states to live, work, start a business, and/or relocate a business. Now, if you dare, think way outside the box!
|Terminate Primary Property Taxes $38,692,661.
Terminate License/Permit Fees $1,441,866.
Cushion County Budget $8,500,000.
An excise tax of 12 cents levied against a small number of non-food products with combined, yearly sales of 406 million units, raises $48,720,000.
See footnote 1.
When needed revenues are raised, discontinue the excise tax until the next fiscal year.
School, library, water, sewer, fire, flood-control, bond, and other special districts can still use the tax system detailed on pages 1 thru 8. Simply use the “Adjusted Fiscal Year Revenue Budget” applicable to each special district.
2021 – Adjusted Fiscal Year Revenue Budget
Mohave County does not have a sales tax, or any other tax, other than a Primary Property Tax. Likewise, the County’s “Adjusted Fiscal Year Revenue Budget” is equal to revenues raised via Primary Property Taxes.
$95,462,747 Total Estimated Revenues
– 3,758,178 Tax Interest and Utilities Franchise Fees
|Require licenses and permits.
Ditch the fees. This will make the County a bit friendlier to present and future residents and business owners.
This ‘ditched’ revenue can be recovered via proposed excise tax, as illustrated above.
– 1,441,866 Licenses and Permits
– 35,444,027 Intergovernmental
– 9,602,840 Charges for Services
– 1,414,627 Fines and Forfeitures
– 528,137 Investments
– 3,901,111 Contributions
– 679,300 Miscellaneous
$38,692,661 Estimated Adjusted Fiscal Year Revenue Budget equals county’s “Estimated Primary Property Taxes.”
- Estimated Dollar Value Per Unit calculated on page 10.
1Yearly, countywide sales of repetitively purchased products in Mohave County most likely exceed 50 billion units. (50 billion units may be a tad low.) Yearly, nationwide sales of repetitively purchased products are huge. 26 billion rolls of paper towels, 20 billion rolls of toilet paper, 1.8 billion boxes of facial tissue, 10 billion six-packs of 12-oz. soda, 11 billion six-packs of 12oz. beer, billions of dry cell, wet cell, and lithium batteries, billions of auto parts, billions of quarts of motor oil, and on and on and on. An excise tax of 12-cents levied against 812 non-food products, each with a yearly sales history of 500 thousand units, raises $48,720,000. There are approximately 86,889 households and 15,200 businesses in Mohave County, with a combined ownership of approximately 456,183 vehicles. In 2018, the west coast of Arizona housed 6.9 million overnight visitations (Regional Impact, 2018 Northern Region (az.gov). Another job for staff: Identify 812 non-food products, each with a yearly sales history of 500 thousand (or more) units. (Choose a few purchased by Mohave County’s 2+ million overnight visitors.)
Make excise taxes off-limits to tax exemption. (Excluding, of course, government agencies.)
SOURCES & CALCULATIONS
The cost to obtain data via a Public Record Request, relative to categories P1-P7 and every combination thereof, including the number and type of Housing Units per parcel, and toilets per Housing Unit and per parcel, is considerable, so, until such time as the Mohave County Board of Supervisors directs staff to tally up the data set forth on page 8, the data set forth below serves to paint a ‘Can Do’ picture.
Dollar Value Per Unit
Adjusted Fiscal Year Revenue Budget
———- divided by ———-
Expanded Number Universal Constants
————- equals ————-
Dollar Value Per Unit
$38,692,661 (previous page)
1,423,253 (current page)
1 Total Taxable Parcels. Mohave County
Excludes tax-exempt land.
2 P1 Vacant Taxable Parcels. Mohave
County Assessor. 2021.
Excludes tax-exempt land.
3 P2 Residential usage of land with or without structure. Total unknown.
Cost to acquire data separate from
Total Taxable Parcels is considerable.
Mohave County 1Total Taxable Parcels: 253,784
Universal Constants Total x Multiplier = Expanded No.
P1 2 Vacant. No Usage. 132,969 x 3 = 398,907
P2 3 Unknown. 0 x 4 = 0
P3 4 Type H Housing Units. 105,203 x 1 = 105,203
4 Type H Toilets. 269,320 x 1 = 269,320
P4 5 Type A Housing Units. 10,487 x 1 = 10,487
5 Type A Toilets. 15,731 x 1 = 15,731
P5 6 Unknown. 0 x 4 = 0
P6 7 Type B Housing Units. 15,200 x 5 = 76,000
7 Type B Toilets. 68,612 x 1 = 68,612
P7 8 Type G Housing Units. 0 x 5 = 0
8 Type G Toilets. 0 x 1 = 0
9,10,11 Vehicles. 456,183 x 1 = 456,183
12 Toilets in Vehicles. 22,810 x 1 = 22,810
Estimated Expanded Number of Universal Constants = 1,423,253
4 P3 Type H residential housing unit. 2019. Estimated. Type H Toilets estimated at 2.56 toilets per housing unit.
5 P4 Type A residential housing unit. 2019. Estimated. Type A Toilets estimated at average of 1.5 toilets per housing unit.
6 P5 Non-residential usage of land with or without structure. Total unknown. Cost to acquire data separate from Total Taxable Parcels is considerable.
7 P6 Type B non-residential housing unit. 2018. Estimated. Type B Toilets estimated at average of 4 toilets per business enterprise,
plus 7,812 toilets per 126 hotels and motels. U.S. Census Bureau QuickFacts: Mohave County, Arizona
8 P7 Type G non-residential housing unit. Most likely included in estimated number of businesses. Type G toilets unknown.
9 415,735 automobiles. Arizona Department of Transportation. 2021.
10 40,000 boats. Arizona Game and Fish Department. 2021.
11 448 aircraft. Federal Aviation Administration. 2021.
12 Toilets in vehicles estimated at one toilet in 5% of total vehicles.
|Domestic travelers and tourists reap the benefits of law and order, roadways, waterways, airways, fire and rescue, parks and recreation, water and sewer, and certain other services provided by government agencies.|
Copyright © 2021 T. Keith Pullman
This publication may be duplicated, in its entirety of 10 pages, and distributed without charge all around the U.S.A.