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(a) The tax rate shall be an amount equal to zero percent (0%) of the gross income from the business activity upon every person engaging or continuing in the business of providing wastewater removal services by means of sewer lines or similar pipelines to:
(1) Consumers or ratepayers who reside within the city.
(2) Consumers or ratepayers of this city, whether within the city or without, to the extent that this city provides such persons wastewater removal services, excluding consumers or ratepayers who are residents of another city or town which levies an equivalent excise tax upon this city for providing such wastewater removal services to such persons.
(b) The tax imposed by this section shall not apply to gross income relating to the providing of wastewater removal services from a qualifying hospital, qualifying community health center or a qualifying health care organization.
(Ord. No. 11183, § 11, 6-17-14, eff. 1-1-13)
DIVISION 5.
ADMINISTRATION
ADMINISTRATION
(a) The administration of this article is vested in the tax collector, except as otherwise specifically provided, and all payments shall be made to the tax collector.
(b) The tax collector shall prescribe the forms and procedures necessary for the administration of the taxes imposed by this article.
(c) Except as provided in this section, no rule or regulation shall be adopted until approved by formal action of the city council.
(d) (Reserved).
(e) The unified audit committee shall publish uniform guidelines that interpret the Model City Tax Code and that apply to all cities and towns that have adopted the Model City Tax Code as provided by A.R.S. Section 42-6005.
(1) Prior to finalization of uniform guidelines that interpret the Model City Tax Code, the unified audit committee shall disseminate draft guidelines for public comment.
(2) Pursuant to A.R.S. Section 42-6005(d), when the state statutes and the Model City Tax Code are the same and where the Arizona department of revenue has issued written guidance, the department's interpretation is binding on cities and towns.
(Ord. No. 6674, § 3, 3-23-87; Ord. No. 8440, § 17, 1-23-95; Ord. No. 8784, § 9, 12-2-96; Ord. No. 9652, § 8, 1-14-02)
Editors Note: It should be noted that the provisions of Ord. No. 9641 become effective retroactive to January 1, 2002.
(a) Except as specifically provided, it shall be unlawful for any official or employee of the city to make known information obtained pursuant to this article concerning the business financial affairs or operations of any person.
(b) The city council may authorize an examination of any return or audit of a specific taxpayer made pursuant to this article by authorized agents of the federal government, the State of Arizona, or any political subdivisions.
(c) The tax collector may provide to an Arizona county, city, or town any information concerning any taxes imposed in this article relative to the taxing ordinances of that county, city, or town.
(d) Successors, receivers, trustees, personal representatives, executors, guardians, administrators, and assignees, if directly interested, may be given information by the tax collector as to the items included in the measure and amounts of any unpaid tax, interest, and penalties required to be paid.
(e) Upon a written direction by the city attorney or other legal advisor to the city designated by the city council, officials or employees of the city may divulge the amount and source of income, profits, leases, or expenditures disclosed in any return or report, and the amount of such delinquent and unpaid tax, penalty, or interest, to a private collection agency having a written collection agreement with the city.
(f) The tax collector shall provide information to appropriate representatives of any Arizona city or town to comply with the provisions of A.R.S. Section 42-6003, A.R.S. Section 42-6005, and A.R.S. Section 42-6056.
(g) The tax collector may provide information to authorized agents of any other Arizona governmental agency involving the allocation of taxes imposed by section 19-435 upon publishing and distribution of periodicals.
(h) The tax collector may provide information regarding the enforcement and collection of taxes imposed by this article to any governmental agency with which the city has an agreement.
(Ord. No. 6674, § 3, 3-23-87; Ord. No. 9569, § 1, 6-18-01)
(a) The taxpayer problem resolution officer shall assist taxpayers in:
(1) Obtaining easily understandable tax information and information on audits, corrections and appeals procedures of the city.
(2) Answering questions regarding preparing and filing the returns required under this article.
(3) Locating documents filed with or payments submitted to the tax collector by the taxpayer.
(b) The taxpayer problem resolution officer shall also:
(1) Receive and evaluate complaints of improper, abusive or inefficient service by the tax collector or any of his designees, employees or agents and recommend to the city manager or, for a city without a city manager, the chief administrative officer appropriate action to correct such service.
(2) Identify policies and practices of the tax collector or any of his designees, employees or agents that might be barriers to the equitable treatment of taxpayers and recommend alternatives to the city manager or, for a city without a city manager, the chief administrative officer.
(3) Provide expeditious service to taxpayers whose problems are not resolved through normal channels.
(4) Negotiate with the tax collector, his designees, employees or agents to resolve the most complex and sensitive taxpayer problems.
(5) Take action to stop or prohibit the tax collector from taking an action against a taxpayer.
(6) Participate and present taxpayers' interests and concerns in meetings formulating the city's policies and procedures under and interpretation of this article.
(7) Compile data each year on the number and type of taxpayer complaints and evaluate the actions taken to resolve those complaints.
(8) Survey taxpayers each year to obtain their evaluation of the quality of service provided by the tax collector, his designees, employees and agents.
(9) Perform other functions which relate to taxpayer assistance as prescribed by the city manager or, for a city without a city manager, the chief administrative officer.
(c) Actions taken by the taxpayer problem resolution officer may be reviewed and/or modified only by the city manager or, for a city without a city manager, the chief administrative officer upon request of the tax collector or a taxpayer.
(d) The mayor and council of the city shall be provided with a report quarterly which identifies:
(1) Any complaints of improper, abusive or inefficient service received by the taxpayer problem resolution officer since the date of the last report.
(2) Any recommendations made, action taken or surveys obtained by the taxpayer problem resolution officer pursuant to subsection (b)(1)--(9) above, since the date of the last report.
(Ord. No. 8784, § 10, 12-2-96)
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