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REFERENCE TITLE: municipal taxes; auditors and collectors |
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State of Arizona House of Representatives Forty-ninth Legislature Second Regular Session 2010
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HB 2512 |
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Introduced by Representative Murphy
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AN ACT
Amending section 42-6002, 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 42-6002, Arizona Revised Statutes, is amended to read:
42-6002. Procedures for levy, collection and enforcement applicable to cities and towns; auditors
A. 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 by such city or town shall be in the same manner as authorized by chapter 5 of this title unless otherwise provided by the ordinance of such city or town. The department, when acting on behalf of a city or town in levying and collecting transaction privilege and affiliated taxes for such city or town, shall utilize the procedures for levying, collecting and enforcing the payment of such taxes on behalf of a the city or town.
B. A city or town shall not:
1. Employ auditors on a contingent fee basis or enter into contingent fee contracts for auditing any transaction privilege or affiliated tax levied by the city or town.
2. Enter into contracts with a third party for collection of transaction privilege or affiliated taxes levied by the city or town.