Arizona Laws 42-6002. Administration; procedures for levy, collection and enforcement applicable to cities and towns; definition
A. Unless the context otherwise requires, chapter 1 and chapter 5, article 1 of this title govern the administration of the municipal privilege taxes levied by a city or town.
Terms Used In Arizona Laws 42-6002
- Contract: A legal written agreement that becomes binding when signed.
- Department: means the department of revenue. See Arizona Laws 42-1001
- including: means not limited to and is not a term of exclusion. See Arizona Laws 1-215
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Person: means a natural person, individual, proprietor, proprietorship, company, corporation, organization, association, joint venture, partner, partnership, trust, estate or limited liability company, the federal or state government, a political subdivision of a state or any other legal entity or combination of entities that owns, controls or has possession of real or personal property. See Arizona Laws 42-11001
- Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
B. The procedures for levy, collection and enforcement of payment of transaction privilege and affiliated excise taxes, including use tax, severance tax, jet fuel excise and use tax, and rental occupancy tax, levied by a city or town shall be in the same manner as authorized by chapter 5 of this title. Except for business activities classified under the retail classification pursuant to section 42-5061, this subsection does not preclude a city or town from levying a transaction privilege, sales, use or other similar tax as a result of a person‘s business activities as provided in this article and article 2 of this chapter.
C. An intergovernmental contract or agreement entered into pursuant to section 42-6001, subsection A shall include the following provisions:
1. All audits shall be conducted in accordance with standard audit procedures defined in the department of revenue audit manual.
2. All auditors shall be trained in accordance with the policies of the department.
3. An auditor that is trained and authorized to conduct an audit may not represent any taxpayer in any tax matter.
4. Except as provided in paragraph 5 of this subsection, the audit of a taxpayer that has locations in two or more cities or towns shall be conducted by the department.
5. All audits shall include all taxing jurisdictions in this state regardless of which jurisdiction conducts the audit. A city or town may conduct an audit of any taxpayer that is engaged in business in only one city or town and any other taxpayer authorized by the department.
6. The department shall issue all audit assessments on behalf of all taxing jurisdictions in a single notice to the taxpayer.
7. Appeals of audit assessments shall be directed to the department.
8. Appeals of audit assessments shall be administered pursuant to chapter 1, article 6 of this title.
9. The department shall notify all affected cities and towns before entering into any compromise, closing, settlement or other agreement with a person related to the tax levied and imposed by the cities and towns.
D. For the purposes of this section, "transaction privilege, sales, use or other similar tax" means any tax imposed under the model city tax code.