Bill Text: AZ HB2513 | 2010 | Forty-ninth Legislature 2nd Regular | Chaptered
Bill Title: Municipal transaction privilege taxes; report
Spectrum: Partisan Bill (Republican 1-0)
Status: (Passed) 2010-04-26 - Governor Signed [HB2513 Detail]
Download: Arizona-2010-HB2513-Chaptered.html
House Engrossed |
State of Arizona House of Representatives Forty-ninth Legislature Second Regular Session 2010
|
HOUSE BILL 2513 |
|
|
AN ACT
Amending section 42-6001, Arizona Revised Statutes; relating to municipal 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 which 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.
C. D. The director shall establish with such cities and towns a uniform licensing, collection and audit committee to direct such unified or coordinated functions.