(a) When Tax Due. Except as provided elsewhere in this section, the taxes shall be due and payable monthly on or before the twentieth day of the month next succeeding the month in which the tax accrues.
(1) Quarterly returns. The tax collector may authorize a taxpayer whose reporting history indicates an estimated annual city privilege and use tax liability on taxable gross income in excess of five thousand dollars ($5,000.00) but less than fifty thousand dollars ($50,000.00) to file returns on a calendar-quarterly basis. The taxes for each calendar quarter shall be due and payable on or before the twentieth day of the month next succeeding the end of each calendar quarter.
(2) Annual returns. The tax collector may authorize a taxpayer whose reporting history indicates an estimated annual city privilege and use tax liability on taxable gross income of not more than five thousand dollars ($5,000.00) to file returns for such taxes on a calendar-annual basis. The taxes for each calendar year shall be due and payable on or before the twentieth day of January of the following year.
(b) Any person who is engaged in or conducting business in two (2) or more locations or under two (2) or more business names shall file the return required under this chapter by electronic means.
(c) The Department, for any taxpayer whose estimated annual liability for taxes imposed or administered by A.R.S. Title 42, Chapter 5, Article 1 or A.R.S. Title 42, Chapter 6 is between two thousand dollars ($2,000) and eight thousand dollars ($8,000), shall authorize such taxpayer to pay such taxes on a quarterly basis. The Department, for any taxpayer whose estimated annual liability for taxes imposed or administered by A.R.S. Title 42, Chapter 5, Article 1 or A.R.S. Title 42, Chapter 6 is less than two thousand dollars ($2,000) shall authorize such taxpayer to pay such taxes on an annual basis.
(d) Delinquency Date. The taxes levied under this article will be considered delinquent in accordance with A.R.S. Section 42-5014, as follows:
(1) For taxpayers that are required or elect to file and pay electronically in any month, if not received by the department on or before the last business day of the month.
(2) For all other taxpayers, if not received by the department on or before the business day preceding the last business day of the month.
(e) Jeopardy reporting. If the tax collector determines that the collection of any tax due to the city is in jeopardy, the tax collector may direct the taxpayer to file his return and remit the tax on a weekly, daily or transaction-by-transaction basis. Such return and remittance shall be due upon the date fixed by the tax collector, and the delinquency date shall be the following day.
(f) Extensions. The tax collector may extend the time for filing a return, for good cause shown, and only when requested in writing and received by the tax collector prior to the tax due date. However, the time for filing such return shall not be extended beyond the last business day of the month next succeeding the due date of such return. In such cases, only the penalties for late filing and late payment may be waived by the tax collector for filing and payment within the extension period. Notwithstanding the granting of an extension, the interest payable for late payment of taxes shall be paid for the period commencing upon the original delinquency date and ending on the date the tax is paid. The interest may not be waived by the tax collector.
(Ord. No. 6674, § 3, 3-23-87; Ord. No. 7446, § 2.12, 7-2-90; Ord. No. 8440, § 18, 1-23-95; Ord. No. 11936, § 16, 7-12-22)
Editor’s note – Section 16 of Ord. No. 11936, adopted July 12, 2022, provides for an effective date of Jan. 1, 2015.