2013 Arizona Revised Statutes
Title 42 - Taxation
§ 42-6001; Version 2 Collection and administration of transaction privilege tax and affiliated excise taxes; committee

42-6001. Collection and administration of transaction privilege tax and affiliated excise taxes; committee

(L13, Ch. 255, sec. 18. Eff. 1/1/15)

A. The department shall collect and administer any transaction privilege and affiliated excise taxes, including use tax, severance tax, jet fuel excise and use tax, and rental occupancy tax, imposed by any city or town, and the department and any city or town shall enter into intergovernmental contracts or agreements to provide a uniform method of administration, collection, audit and licensing of transaction privilege and affiliated excise taxes imposed by the state or cities or towns pursuant to title 11, chapter 7, article 3. The contract or agreement shall include criteria for the denial of a request from a city or town for an audit of a taxpayer that is engaged in business in more than one city or town.

B. The director shall enter into agreements with cities and towns of this state that levy transaction privilege and affiliated excise taxes to provide for unified or coordinated licensing, collection and auditing programs for such taxes levied by cities and towns and taxes levied pursuant to chapter 5 of this title. Cities and towns shall enter into agreements with the department to provide for unified or coordinated licensing, collection and auditing programs for transaction privilege and affiliated excise taxes levied by cities and towns and for taxes levied pursuant to chapter 5 of this title.

C. The director shall establish with the cities and towns a uniform licensing, collection and audit committee to direct such unified or coordinated functions.

D. A taxpayer who is required to pay any municipal transaction privilege and affiliated excise taxes to a city or town that did not have an intergovernmental contract or agreement with the department of revenue in effect as of January 1, 2013 to provide a coordinated method of collecting municipal transaction privilege and affiliated excise taxes may instead report and pay the required tax to that city or town through an online portal. The online portal shall be procured by the department of administration pursuant to a public-private partnership entered into pursuant to section 41-2559, shall include access to a single point of filing and paying the tax and shall provide security measures to protect taxpayer information. The department of revenue shall administer the portal.

E. A taxpayer that does not report and pay the required tax to a city or town through the portal shall file and pay the tax to the department of revenue if the department has developed the electronic and nonelectronic tools necessary to capture data with sufficient specificity to meet the needs of all taxing jurisdictions, including specific data regarding each tax classification and any corresponding deductions at each business location of the taxpayer.