2013 Arizona Revised Statutes
Title 42 - Taxation
§ 42-6001 Collection and administration of transaction privilege tax and affiliated excise taxes; coordinated licensing, collection and audit functions; fee


AZ Rev Stat § 42-6001 (through 1st Reg Sess 51st Leg. 2013) What's This?

42-6001. Collection and administration of transaction privilege tax and affiliated excise taxes; coordinated licensing, collection and audit functions; fee

(L12, Ch. 332, sec. 1. Eff. until 1/1/15)

A. The department may 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 may 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.

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

C. A city or town that does not enter into an agreement with the department for the collection of municipal transaction privilege and affiliated excise taxes shall report to the department on or before September 1 of each year the total amount of those taxes collected by the city or town in the preceding fiscal year.

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

E. A taxpayer who is required to pay any municipal transaction privilege and affiliated excise taxes to a city or town that has not entered into an intergovernmental contract or agreement with the department of revenue under subsection B of this section 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 taxpayer may be charged a fee to use the online portal.

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