2013 Arizona Revised Statutes
Title 42 - Taxation
§ 42-5005 Privilege licenses; revocation; violation; classification


AZ Rev Stat § 42-5005 (through 1st Reg Sess 51st Leg. 2013) What's This?

42-5005. Privilege licenses; revocation; violation; classification

A. Every person who receives gross proceeds of sales or gross income upon which a privilege tax is imposed by this article, desiring to engage or continue in business, shall make application to the department for a privilege license accompanied by a fee of twelve dollars. Such licenses shall be effective indefinitely. Such person shall not engage or continue in business until the person has obtained a privilege license.

B. If the applicant is not in arrears in payment of any tax imposed by this article, the department shall issue a license authorizing the applicant to engage and continue in such business, upon the condition that the applicant complies with this article. The license number shall be continuous.

C. The privilege license shall not be transferable upon a change of ownership or change of location of the business. For the purposes of this subsection:

1. " Location" means the business address appearing in the application for the license and on the privilege license.

2. " Ownership" means any right, title or interest in the business.

3. " Transferable" means the ability to convey or change the right or privilege to engage or continue in business by virtue of the issuance of the privilege license.

D. When the ownership or location of a business upon which a privilege tax is imposed by this article has been changed within the meaning of subsection C of this section, the licensee shall surrender the license to the department. The license shall be reissued to the new owners or for the new location upon application by the taxpayer and payment of the twelve dollar fee.

E. A person engaged in or conducting a business in two or more locations or under two or more business names shall procure a license for each location or business name. This requirement shall not be construed as conflicting with section 42-5020.

F. If a person violates this article or any rule adopted under this article, the department upon hearing may revoke any privilege license issued to the person. The department shall provide ten days' written notice of the hearing, stating the time and place and requiring the person to appear and show cause why the license or licenses should not be revoked. The department shall provide written notice to the person of the revocation of the license. The notices may be served personally or by mail pursuant to section 42-5037. After revocation, the department shall not issue a new license to the person unless the person presents evidence satisfactory to the department that the person will comply with this article and with the rules adopted under this article. The department may prescribe the terms under which a revoked license may be reissued.

G. A person who violates any provision of this section is guilty of a class 3 misdemeanor.

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