Bill Text: AZ HB2157 | 2010 | Forty-ninth Legislature 2nd Regular | Engrossed
Bill Title: Transaction privilege licenses; fees
Spectrum: Partisan Bill (Republican 2-0)
Status: (Introduced - Dead) 2010-03-04 - House third reading , voting: (20-35-4-0) [HB2157 Detail]
Download: Arizona-2010-HB2157-Engrossed.html
House Engrossed |
State of Arizona House of Representatives Forty-ninth Legislature Second Regular Session 2010
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HOUSE BILL 2157 |
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AN ACT
Amending section 42-5005, Arizona Revised Statutes; relating to transaction PRIVILEGE taxes.
(TEXT OF BILL BEGINS ON NEXT PAGE)
Be it enacted by the Legislature of the State of Arizona:
Section 1. Section 42-5005, Arizona Revised Statutes, is amended to read:
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 fifty 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 fifty 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.
Sec. 2. Requirements for enactment; two-thirds vote
Pursuant to article IX, section 22, Constitution of Arizona, this act is effective only on the affirmative vote of at least two-thirds of the members of each house of the legislature and is effective immediately on the signature of the governor or, if the governor vetoes this act, on the subsequent affirmative vote of at least three-fourths of the members of each house of the legislature.