Collection Of Tax

Section Number

*This information is for Model City Tax Code purposes only.


(a) Except as specified in (e) and Section ___-735, the ATC Tax shall be due and payable on the due date on a quarterly basis with a tax payment for each quarter within the UC payment period. Each tax payment shall equal one-fourth of the total amount calculated pursuant to Section ___-710(a), except that the tax payment amount shall be prorated if the UC payment period begins on a day other than the first day of a quarter or ends on a day other than the last day of a quarter, based on the number of days in such quarter that are within the UC payment period.

(b) If the UC payment period is longer than one year, additional quarterly tax payments shall be due, calculated in the manner specified in (a).

(c) Each participating hospital shall file an ATC Tax form with the city in such form and on such date as the tax collector shall specify, providing the data required to determine the amount of the ATC Tax payment due. The tax collector may require the tax form to be submitted prior to the date on which all conditions specified in Section ___-735 have occurred.

(d) If any participating hospital fails to remit the full amount of the tax payment owed by the due date, the tax collector shall promptly notify the participating hospital of the shortfall amount. The participating hospital shall remit to the tax collector forthwith the shortfall amount along with penalties and interest due pursuant to Section ___-750.

(e) The tax collector shall adjust the due date(s) for any ATC Tax payments due within the UC payment period prior to CMS approval as necessary to implement the access to care program as soon as practicable after CMS approval described in Section ___-735 and as agreed to with AHCCCS. The tax collector shall provide written notice to the participating hospitals indicating the due date(s) for the applicable tax payments at least 5 days prior to such due date(s).

(f) The tax collector shall account for all ATC Tax payments and all shortfall amounts remitted pursuant to section (d) in the access to care fund.