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ARIZONA STATE SENATE
Fifty-Fourth Legislature, Second Regular Session
department of revenue; continuation
Purpose
Continues the Arizona Department of Revenue (ADOR) for eight years.
Background
ADOR administers and enforces the collection of transaction privilege tax (TPT), use tax, severance tax, corporate income tax, individual income tax, withholding tax and luxury tax (A.R.S. §§ 42-3003; 42-5008; 42-5202; 43-208; and 43-401). ADOR is responsible for: 1) processing TPT license applications, annual license renewals and business account updates for active TPT license holders; 2) exercising general supervision over county assessors in administering property tax laws; 3) licensing tobacco distributors and conducting tobacco enforcement activities; and 4) regulating bingo games (A.R.S. §§ 5-402; 42-3401; 42-5005; and 42‑13002).
The Senate Finance Committee of Reference (COR) conducted a public meeting on December 17, 2019, to consider ADOR's response to the sunset factors and receive public testimony. The COR recommended that the Legislature continue ADOR for eight years (COR Final Report). ADOR terminates on July 1, 2020, unless continued by the Legislature (A.R.S. § 41‑3020.01).
There is no anticipated fiscal impact to the state General Fund associated with this legislation.
Provisions
1. Continues, retroactive to July 1, 2020, ADOR until July 1, 2028.
2. Repeals ADOR on January 1, 2029.
3. Contains a purpose statement.
4. Becomes effective on the general effective date, with a retroactive provision as noted.
Prepared by Senate Research
February 14, 2020
MG/AJS/gs