Bill Amendment: AZ SB1180 | 2014 | Fifty-first Legislature 2nd Regular
Bill Title: Luxury privilege tax; cider; definition
Status: 2014-04-22 - Chapter 110 [SB1180 Detail]
Download: Arizona-2014-SB1180-SENATE_ADOPTED_AMENDMENT_Yarbrough_flr_amend_ref_Bill_adopted.html
Bill
Number: S.B. 1180
Yarbrough Floor Amendment
Amendment drafted by: Bill Ritz
FLOOR AMENDMENT EXPLANATION
The Yarbrough floor amendment makes technical corrections to facilitate the administration and collection of the cider tax by the Department of Revenue and deletes obsolete statutory references.
Fifty-first Legislature Yarbrough
Second Regular Session S.B. 1180
YARBROUGH FLOOR AMENDMENT
SENATE AMENDMENTS TO S.B. 1180
(Reference to printed bill)
Page 2, between lines 40 and 41, insert:
(d) liquids that otherwise constitute ciders, as defined in this section.”
After line 43, insert:
“Sec. 2. Section 42-3353, Arizona Revised Statutes, is amended to read:
42-3353. Return and payment by cider or malt liquor wholesalers
A. Every wholesaler of cider or malt liquors purchasing cider or malt liquors for resale within the state shall pay the tax under this chapter on all such liquors so purchased and add the amount of the tax to the sales price.
B. Before January 1, 2007, every wholesaler of vinous liquors purchasing vinous liquors for resale within this state shall pay the tax under this chapter on all such liquors so purchased and add the amount of tax to the sales price.
C. b. The wholesaler shall pay the tax to the department monthly on or before the twentieth day of the month next succeeding the month in which the tax accrues.
D. c. On or before the date prescribed by subsection C b. of this section the wholesaler shall prepare a sworn return for the month in which the tax accrues in the form prescribed by the department, showing:
1. The amount of cider or malt liquors purchased during the month in which the tax accrues.
2. Before January 1, 2007, the amount of vinous liquors purchased during the month in which the tax accrues.
3. 2. The amount of tax for the period covered by the return.
4. 3. Any other information that the department deems necessary for the proper administration of this chapter.
E. d. The taxpayer shall deliver the return, together with a remittance of the amount of the tax due, to the department.
F. e. Any taxpayer who fails to pay the tax within ten days from the date upon which the payment becomes due shall be subject to and shall pay a penalty determined under section 42‑1125, plus interest at the rate determined pursuant to section 42‑1123 from the time the tax was due and payable until paid.
Sec. 3. Section 42-3354, Arizona Revised Statutes, is amended to read:
42-3354. Return and payment by spirituous or vinous liquor wholesalers
A. Every wholesaler of spirituous liquors selling spirituous liquors within the state shall pay the tax under this chapter on all such liquor sold within the state and add the amount of the tax to the sales price.
B. Beginning January 1, 2007, Every wholesaler of vinous liquors selling vinous liquors within this state shall pay the tax under this chapter on all such liquors sold within this state and add the amount of tax to the sales price.
C. The wholesaler shall pay the tax to the department monthly on or before the twentieth day of the month next succeeding the month in which the tax accrues.
D. On or before the date prescribed by subsection C of this section the wholesaler shall prepare a sworn return for the month in which the tax accrues in the form prescribed by the department, showing:
1. The amount of spirituous liquors sold in this state during the month in which the tax accrues.
2. Beginning January 1, 2007, The amount of spirituous vinous liquors sold in the state during the month in which the tax accrues.
3. The amount of tax for the period covered by the return.
4. Any other information that the department deems necessary for the proper administration of this chapter.
E. The wholesaler shall deliver the return, together with a remittance of the amount of the tax due, to the department.
F. Any taxpayer who fails to pay the tax within ten days from the date upon which the payment becomes due shall be subject to and shall pay a penalty determined under section 42‑1125, plus interest at the rate determined pursuant to section 42‑1123 from the time the tax was due and payable until paid.
Sec. 4. Exemption from rulemaking
For the purposes of implementing this bill, as amended by this act, the department of revenue is exempt from the rulemaking requirements of title 41, chapter 6, Arizona Revised Statutes, for one year after the effective date of this act.”
Amend title to conform
