Bill Text: AZ HB2466 | 2012 | Fiftieth Legislature 2nd Regular | Introduced

NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Local sales tax; payments; DOR

Spectrum: Partisan Bill (Republican 6-0)

Status: (Passed) 2012-05-11 - Governor Signed [HB2466 Detail]

Download: Arizona-2012-HB2466-Introduced.html

 

 

 

REFERENCE TITLE: local sales tax; payments; DOR

 

 

 

State of Arizona

House of Representatives

Fiftieth Legislature

Second Regular Session

2012

 

 

HB 2466

 

Introduced by

Representatives Gray R, Stevens: Crandell, Fann, Proud, Vogt

 

 

AN ACT

 

Amending section 42-6001, Arizona Revised Statutes; relating to the administration of 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:

START_STATUTE42-6001.  Collection and administration of transaction privilege tax and affiliated excise taxes; coordinated licensing, collection and audit functions; fee

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.  If the department has not entered into an intergovernmental contract or agreement with a city or town under subsection B of this section to provide a coordinated method of collecting transaction privilege and affiliated excise taxes, a taxpayer who is required to pay any transaction privilege and affiliated excise taxes to a city or town may instead pay the required tax to the department.  The Department shall establish an electronic service using the internet to allow a taxpayer to remit the transaction privilege and affiliated excise taxes levied by the city or town.  The department may charge and collect a fee from a taxpayer who elects to use this electronic service.  The department shall adopt rules to implement this section. END_STATUTE

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