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the Arizona Revised Statutes
2012 Arizona Revised Statutes
Title 9 Cities and Towns
9-491 Unpaid license taxes; recovery
Universal Citation:
AZ Rev Stat § 9-491 (through 2nd Reg Sess. 50th Leg. 2012)
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on the American Association of Law Libraries Universal Citation Guide and is not
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9-491. Unpaid license taxes; recovery
A. A city or town may maintain in its name a civil action to recover an unpaid license, business or occupation tax imposed by an ordinance of the city or town against a person liable for the payment thereof.
B. It is not a defense to the action that a person otherwise liable for the tax has not applied for or obtained the issuance of the license prescribed, nor shall the action abate by reason of the pendency of, or judgment in, a criminal prosecution for failure to pay the tax, or transacting business or doing any act without paying the tax or procuring a license.
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