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REFERENCE TITLE: TPT; municipalities; audits; guidelines |
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State of Arizona House of Representatives Fifty-sixth Legislature Second Regular Session 2024
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HB 2380 |
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Introduced by Representatives Carter: Cook, Hendrix
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An Act
amending sections 42-6001 and 42-6005, 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:
42-6001. Collection and administration of transaction privilege tax and affiliated excise taxes; intergovernmental contract or agreement; method of payment
A. The department shall 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. The department and each city or town shall enter into a an intergovernmental contract or agreement 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. The department may deny a request by a city or town to audit a taxpayer that is engaged in business in more than one city or town. The contract or agreement shall include criteria for which the department can make the denial of a request from a city or town for an audit of a taxpayer that is engaged in business in more than one city or town. If the department denies an audit request from a city or town, the city or town may not audit a taxpayer that is engaged in business in more than one city or town.
B. A taxpayer that does not report and pay the required tax to a city or town electronically shall file and pay the tax to the department of revenue if the department has developed the electronic and nonelectronic tools necessary to capture data with sufficient specificity to meet the needs of all taxing jurisdictions, including specific data regarding each tax classification and any corresponding deductions at each business location of the taxpayer.
Sec. 2. Section 42-6005, Arizona Revised Statutes, is amended to read:
42-6005. Unified audit committee; audits
A. The director shall establish a unified audit committee with cities and towns. The committee shall:
1. Establish and publish uniform audit guidelines.
2. Coordinate uniform audit functions.
B. When If the state statutes and model city tax code are the same and where the department has issued written guidance, the department's interpretation is binding on cities and towns.