Title
State of Arizona, Arizona Department of Revenue - Annual
Description
For $3,930,000.00 in additional payment authority for Contract 143383 for the uniform administration, licensing, collection and auditing of transaction privilege tax, use tax, severance tax, jet fuel excise and use tax and rental occupancy taxes imposed by the State or cities or towns for the Finance Department. Local Transaction Privilege Tax administration is governed by the Arizona Revised Statute 42-6001. This statute was modified for the purpose of tax simplification with the passage of House Bill 2111 in 2013 and House Bill 2389 in 2014. This statute requires Arizona Department of Revenue (DOR) to administer the transaction privilege and use taxes imposed by all cities and towns and to enter into an intergovernmental agreement with each city and town to reflect these changes and to clearly define the working relationship between the DOR and Arizona cities and towns.