Sec. 12-530. When tax due; when delinquent; verification of return; extensions.
   (a)   Except as otherwise specified in this Section, the taxes levied under this Chapter shall be due, payable, and delinquent on the dates specified for the State Transaction Privilege Taxes in A.R.S. § 42-5014. The taxpayer shall report on the taxes imposed by this Chapter at such frequency to be identical to the taxpayer’s reporting frequency for the reporting of State Transaction Privilege Taxes.
   (b)   (Reserved)
   (c)   (Reserved)
   (d)   (Reserved)
   (e)   The Tax Collector may for good cause extend the date for making any return required under the provisions of this Section as prescribed by A.R.S. § 42-1107.