Customer Notice: To schedule an appointment, please contact us at (602) 716-2367 or [email protected].
Taxpayers now have a convenient new way to request a payment plan by visiting AZTaxes.gov.
Evidence that collection of tax due is in jeopardy shall include documentation that:
(a) the taxpayer is going out of business.
(b) the taxpayer has no City Privilege License or has no permanent business location in the State.
(c) the taxpayer has failed to timely pay any tax (or penalties and interest thereon) due to the City on three (3) or more occasions within the previous thirty-six (36) calendar months.
(d) the taxpayer has remitted payment by check, which has been dishonored.
(e) the taxpayer has failed to comply with a formal written request of the Tax Collector made pursuant to Regulation ___-555.1.
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