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Arizona Revised Statutes (Last Updated: March 31, 2016) |
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Title 42. Taxation |
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Chapter 6. LOCAL EXCISE TAXES |
| Article 1. Administration of Local Excise Taxes |
| Sec 42-6001. Collection and administration of transaction privilege tax and affiliated excise taxes; intergovernmental contract or agreement; method of payment |
| Sec 42-6002. Administration; procedures for levy, collection and enforcement applicable to cities and towns |
| Sec 42-6003. Multi-municipal taxes; determination of municipality entitled to levy and collect taxes; appeal; definitions |
| Sec 42-6004. Exemption from municipal tax; definitions |
| Sec 42-6005. Unified audit committee; audits |
| Sec 42-6006. Municipal elections on tax issues |
| Sec 42-6007. Mobile telecommunications services; definitions |
| Sec 42-6008. Municipal interest rates |
| Sec 42-6010. Retail business location municipal tax incentives; prohibition; penalty; exceptions; definitions |
| Sec 42-6011. Municipal transaction privilege tax rates; residential rental |
| Sec 42-6012. Municipal transaction privilege tax; sales of electricity or natural gas |
| Article 2. Model City Tax Code |
| Sec 42-6051. Definitions |
| Sec 42-6052. Municipal tax code commission |
| Sec 42-6053. Official copy of model city tax code; review and comment on proposed changes |
| Sec 42-6054. Modifications to model city tax code; notice and hearing |
| Sec 42-6055. Authority of municipalities to provide retroactive relief from model city tax code |
| Sec 42-6056. Municipal tax hearing office |
| Article 3. County Excise Taxes |
| Sec 42-6101. Definition of population |
| Sec 42-6102. Administration; exception |
| Sec 42-6103. County general excise tax; authority to levy; rate; distribution; use of proceeds |
| Sec 42-6105. County transportation excise tax; counties with population of one million two hundred thousand or more persons |
| Sec 42-6106. County transportation excise tax |
| Sec 42-6107. County transportation excise tax for roads |
| Sec 42-6108. Tax on hotels |
| Sec 42-6108.01. Tax on hotels |
| Sec 42-6109. Jail facilities excise tax; maintenance of effort; definition |
| Sec 42-6109.01. Jail facilities excise tax; maintenance of effort; definitions |
| Sec 42-6110. County use tax on electricity |
| Sec 42-6111. County capital projects tax |
| Sec 42-6112. County excise tax for county judgment bonds |
| Article 5. Government Property Lease Excise Tax |
| Sec 42-6201. Definitions |
| Sec 42-6202. Commercial government property lease excise tax; database |
| Sec 42-6203. Rates of tax |
| Sec 42-6204. Payment; return; interest; penalty; reports |
| Sec 42-6205. Disposition of revenue |
| Sec 42-6206. Leases and development agreements; notice of tax liability; approval requirements; default |
| Sec 42-6207. Enforcement |
| Sec 42-6208. Exempt government property improvements |
| Sec 42-6209. Abatement of tax for government property improvements in single central business district |
| Sec 42-6210. Park property lease excise tax |