Arizona Laws 42-6204. Payment; return; interest; penalty; annual reports
A. The taxes that are levied pursuant to this article are:
Terms Used In Arizona Laws 42-6204
- Department: means the department of revenue. See Arizona Laws 42-1001
- Government lessor: means a city, town, county or county stadium district. See Arizona Laws 42-6201
- Government property improvement: means a building for which a certificate of occupancy has been issued, for which the title of record is held by a government lessor, that is situated on land for which the title of record is held by a government lessor or a political subdivision of this state and that is available for use for any commercial, residential rental or industrial purpose, including, but not limited to, office, retail, restaurant, service business, hotel, entertainment, recreational or parking uses. See Arizona Laws 42-6201
- Gross building space: means the total floor area of a building measured from the exterior of the walls, but not including unenclosed areas. See Arizona Laws 42-6201
- Person: means a natural person, individual, proprietor, proprietorship, company, corporation, organization, association, joint venture, partner, partnership, trust, estate or limited liability company, the federal or state government, a political subdivision of a state or any other legal entity or combination of entities that owns, controls or has possession of real or personal property. See Arizona Laws 42-11001
- Prime lessee: means any person, partnership, corporation, company, limited liability company, joint venture or other organization or association that enters into a lease directly with a government lessor to develop or occupy for at least thirty consecutive days a government property improvement, regardless of whether the improvement is actually used by the prime lessee or by one or more sublessees. See Arizona Laws 42-6201
- Property: includes both real and personal property. See Arizona Laws 1-215
1. Due and payable to the county treasurer annually on or before December 1.
2. Delinquent if not paid on or before that date.
B. The government lessor shall calculate the excise tax for each prime lessee, submit a return to the county treasurer on a return form prescribed by the department of revenue and submit a copy of the return to the prime lessee. If the prime lessee is exempt from the tax pursuant to section 42-6208, the government lessor shall keep and maintain the information required in this subsection. The return form shall be made available by the county treasurer at least sixty days before the taxes are due and payable and shall include:
1. The name and address of the prime lessee.
2. The location of the government property improvement.
3. The amount of gross building space or number of parking garage or deck spaces. The prime lessee may submit an initial statement of gross building space that is certified by a person who is professionally credentialed in this state as an architect, general contractor, surveyor or appraiser and thereafter shall file an annual statement with the return, under penalty of perjury, that the gross building space is unchanged from the amount previously certified.
4. The date of the original certificate of occupancy.
5. The use or uses of the property.
6. If an abatement under section 42-6209 applies, a certification under penalty of perjury that all elements necessary to qualify for the abatement are satisfied for the year covered by the return.
7. Any other pertinent information that is required by the return form.
C. If any part of the tax is not paid before it becomes delinquent, interest accrues on the unpaid amount at the rate and in the manner prescribed by section 42-18053 until it is paid. Interest on overpayments accrues at the rate and in the manner prescribed by section 42-18053 until the refund is paid by the county treasurer.
D. The county treasurer shall assess and collect a penalty of five percent of any part of the tax that is not paid before it becomes delinquent.
E. The county treasurer shall issue a receipt to the government lessor and prime lessee for payments under this article.
F. On or before February 15 of each year, the county treasurer shall submit a report to:
1. The department of revenue of all returns and payments received for the preceding calendar year under this section. The report shall be in a form and contain data prescribed by the department of revenue.
2. The joint legislative budget committee of all returns and payments received for the preceding calendar year with respect to leases of government property improvements owned by the government lessor. These reports shall contain the same data prescribed in paragraph 1 of this subsection.
G. The county treasurer is entitled to rely on any information contained in any abatement certification described in subsection B, paragraph 6 of this section unless the county treasurer has actual knowledge that the certification is inaccurate.