Administration of Local Excise Taxes | Midpage

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Arizona Revised Statutes

Article 1

Administration of Local Excise Taxes

42-6001Collection and administration of transaction privilege tax and affiliated excise taxes; intergovernmental contract or agreement; method of payment 42-6002Administration; procedures for levy, collection and enforcement applicable to cities and towns; definition 42-6003Multi-municipal taxes; determination of municipality entitled to levy and collect taxes; appeal; definitions 42-6004Exemption from municipal tax; definitions 42-6005Unified audit committee; audits 42-6006Municipal elections on tax issues 42-6007Mobile telecommunications services; definitions 42-6008Municipal interest rates 42-6009Online lodging; definitions 42-6010Retail business location municipal tax incentives; prohibition; penalty; exceptions; definitions 42-6012Municipal transaction privilege tax; sales of electricity, natural gas or liquefied petroleum gas 42-6013Electronic consolidated real property management tax returns; definition 42-6014Municipal jet fuel excise tax 42-6015Municipal transaction privilege tax; food; exemption 42-6016Mobile food vendors; definitions 42-6017Municipal taxation of businesses selling tangible personal property at retail; state preemption; exceptions; definitions 42-6018Distribution of revenues for county stadium district from cities and towns; notice; limit; definitions