Skip to main content

Prop 208: On March 11, 2022, the Maricopa Superior Court ruled that Proposition 208 is unconstitutional and permanently barred collection of the surcharge. For more information, click here.

Customer Notice: To schedule an appointment, please contact us at [email protected].
Customer Lobby Entrance: Beginning May 16, customers will be rerouted to the north entrance while building improvements are made.

NOTICE: Windows 11 is not supported for online forms at this time. We are working to resolve the issue.

taxes
Arizona
Department of Revenue
    • Home
    • About
    • Business
    • E-File Services
    • Forms
    • Reports, Statistics and Legal Research
    • Tax Credits
    • Transaction Privilege Tax (TPT)
    • View My 1099-G
    • Unclaimed Property
    • Contact Us
  • Home
  • About
  • Business
  • E-File Services
  • Forms
  • Reports, Statistics and Legal Research
  • Tax Credits
  • Transaction Privilege Tax (TPT)
  • View My 1099-G
  • Unclaimed Property
  • Contact Us
  • About
  • Contact Us
  • Site Map
  • Subscribe
  • facebook
  • twitter
  • linkedin
  • Home
  • Collection Of Tax (Phoenix)
  • Transaction Privilege Tax
    • Quick Reference
    • Notice and Correspondence Resources
    • Adult Use Marijuana
      • Filing Requirements
      • Definitions and Frequently Asked Questions
      • Marijuana Tax Collection
    • Aircraft Use Tax
    • Commercial Lease
    • Contracting Guidelines
      • MRRA Contracting
      • Modification Contracting
      • MRRA v Modification Summary
      • Bond for Contractors
      • Speculative Builder
      • Contracting Examples
      • Contracting Forms
      • Contracting FAQs
    • Deduction Codes
    • Due Dates
    • Do I Need a TPT License?
    • License Compliance Program
    • Location Based Reporting
    • Online Lodging Marketplace
    • Marijuana Business Audit
    • Model City Tax Code
      • Appendices
      • City Profiles
      • Index of Articles and Regulations
      • MCTC Archive
      • Municipal Tax Code Commission
        • MTCC Updates
        • MTCC Members
        • MTCC Past Agendas & Minutes
      • Municipal Tax Hearing Office Archive
      • Options by City
      • Rate and Code Updates
    • Motor Vehicle Sales
    • Nexus Program TPT
    • Peer-to-Peer Car Rental
    • Reporting Guide
    • Residential Rental Guidelines
      • For Property Owners
      • For Property Management Companies (PMC)
      • Residential Rental Licensing Requirements and Processes
      • What Residential Rental Income is Taxable?
    • Retail Sales Subject to TPT
      • Arizona-Based Sellers without Storefront
      • In-State Sellers
      • Out-of-State Sellers
        • Economic Threshold
        • FAQ - Remote Sellers and Marketplace Facilitators
        • Filing Requirements
        • Liability Relief
        • Licensing and Renewal Requirements
        • Marketplace Facilitators/Remote Sellers Tax Rates
    • Special Events, Craft Shows & Trade Shows
      • Promoters of Special Events
      • Vendors
    • Tax Factoring
    • Tax Rate Table
    • TPT Audit
    • TPT License
      • Applying for a TPT License
      • AZTaxes User Access
      • License Fees, Cancellation and Other Changes
      • Renewing a TPT License
      • TPT Filing Frequency
      • Updating a TPT Account
    • TPT Exemptions
    • TPT Forms
    • TPT Rulings, Procedures and Notices
    • TPT Refunds
    • TPT Updates
    • Use Tax Direct Payment Permit Holders

Collection Of Tax (Phoenix)

Print Friendly, PDF & Email
Section Number: 
715.00

*this information for Model City Tax Code purposes only

MCTClogo.png

Model City Tax Code

 

(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.

 

< Back to Index Articles and Regulations

Arizona
Department of Revenue
  • Contact Us
    • Report an AZTaxes Issue
    • Report a Web Issue
    • FAQs
    • Locations and Services
    • Mailing Addresses
    • Customer Satisfaction Surveys
    • Report Tax Fraud
Arizona Department of Revenue
(602) 255-3381
1600 West Monroe Street
Phoenix, AZ 85007
  • facebook
  • twitter
  • linkedin
  • Subscribe for Updates
  • Site Map
    • Forms
    • Where's My Refund?
    • AZTaxes.gov
  • News & Notices
  • Report Tax Fraud
  • Privacy
  • Accessibility
  • Careers