2013 Arizona Revised Statutes
Title 42 - Taxation
§ 42-6002 Procedures for levy, collection and enforcement applicable to cities and towns


AZ Rev Stat § 42-6002 (through 1st Reg Sess 51st Leg. 2013) What's This?

42-6002. Procedures for levy, collection and enforcement applicable to cities and towns

(L11, Ch. 66, sec. 1. Eff. until 1/1/15)

A. The procedures for levy, collection and enforcement of payment of transaction privilege and affiliated excise taxes, including use tax, severance tax, jet fuel excise and use tax, and rental occupancy tax, levied by a city or town by such city or town shall be in the same manner as authorized by chapter 5 of this title unless otherwise provided by the ordinance of such city or town. The department, when acting on behalf of a city or town in levying and collecting transaction privilege and affiliated taxes for such city or town, shall utilize the procedures for levying, collecting and enforcing the payment of such taxes on behalf of the city or town.

B. A city or town shall not:

1. Employ auditors on a contingent fee basis or enter into contingent fee contracts for auditing any transaction privilege or affiliated tax levied by the city or town.

2. Enter into contracts with a third party, other than this state or a political subdivision of this state, for the collection, administration or processing of transaction privilege or affiliated taxes levied by the city or town. This paragraph does not apply to a city or town that does not contract with the department for the collection, administration or processing of transaction privilege or affiliated taxes levied by the city or town and that enters into a contract with a third party solely for the collection of delinquent city or town transaction privilege or affiliated taxes for which a liability has been established.

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