Bill Text: AZ HB2289 | 2011 | Fiftieth Legislature 1st Regular | Engrossed
Bill Title: Technical correction; elections; special districts
Spectrum: Partisan Bill (Republican 1-0)
Status: (Engrossed - Dead) 2011-04-20 - House minority caucus: Do pass [HB2289 Detail]
Download: Arizona-2011-HB2289-Engrossed.html
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House Engrossed |
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State of Arizona House of Representatives Fiftieth Legislature First Regular Session 2011
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HOUSE BILL 2289 |
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AN ACT
amending section 42-6001, Arizona Revised Statutes; relating to local excise taxes.
(TEXT OF BILL BEGINS ON NEXT PAGE)
Be it enacted by the Legislature of the State of Arizona:
Section 1. Section 42-6001, Arizona Revised Statutes, is amended to read:
42-6001. Collection and administration of transaction privilege tax and affiliated excise taxes; coordinated licensing, collection and audit functions
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 department shall include a page on its official website that provides links to cities and towns to which the taxpayer may owe transaction privilege and affiliated excise taxes in order to assist taxpayers to determine and comply with licensing and payment requirements, regardless of whether the city or town has entered into an agreement with the department pursuant to subsection B.
D. E. The director shall establish with such cities and towns a uniform licensing, collection and audit committee to direct such unified or coordinated functions.
Sec. 2. Report; department of revenue
On or before December 15, 2011, the director of the department of revenue, in consultation with a statewide association of incorporated cities and towns, shall report to the chairmen of the house of representatives committee on technology and infrastructure and the senate committee on finance on:
1. The progress toward establishing a single website for municipal transaction privilege taxpayers as contemplated by section 42-6001, subsection D, Arizona Revised Statutes, as amended by this act.
2. Issues and barriers to accomplishing the goal of simplifying taxpayer access to the several licensing and payment requirements of multiple municipal taxes.
