Skip to main content

Arizona voters approved Proposition 207 (adult use marijuana) in the 2020 General Election. For more information, click here.

Customer Notice: Due to COVID-19, ADOR's in-person lobby services are by appointment only and in compliance with local municipal and county face covering policies.

 

taxes
Arizona
Department of Revenue
    • Home
    • Business
    • E-File Services
    • Forms
    • News & Notices
    • Reports, Statistics and Legal Research
    • Tax Credits
    • Transaction Privilege Tax (TPT)
    • View My 1099-G
    • Unclaimed Property
    • Contact Us
  • Home
  • Business
  • E-File Services
  • Forms
  • News & Notices
  • 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
  • Creation Of Access To Care Fund (Phoenix)
  • Transaction Privilege Tax
    • Quick Reference
    • Aircraft Use Tax
    • Commercial Lease
    • Contracting Guidelines
    • Deduction Codes
    • Due Dates
    • Do I Need a TPT License?
    • License Compliance Program
    • Location Based Reporting
    • Online Lodging Marketplace
    • Model City Tax Code
      • Appendices
      • City Profiles
      • Index of Articles and Regulations
      • MCTC Archive
      • Municipal Tax Code Commission
        • MCTC 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
    • 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
      • In-State Sellers
        • Arizona Based Sellers to Out-of-State
      • 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 Refund
    • TPT Updates
    • Use Tax Direct Payment Permit Holders

Creation Of Access To Care Fund (Phoenix)

Section Number: 
705.00

*this information for Model City Tax Code purposes only

MCTClogo.png

Model City Tax Code

 

(a) An access to care fund is created as a restricted subfund within the city. The fund shall be used to account for the access to care program monies and shall contain only the following:

(1) Proceeds from ATC Tax payments;

(2) Penalties and interest for late ATC Tax payments; and

(3) Monies repaid to the city by AHCCCS in connection with the tax, the uncompensated care payments or the safety net care pool payments.

(b) No monies in the access to care fund shall revert to, or lapse into any other fund, including the city general fund, except the amounts for administrative costs as provided for in Section ___-720(a) and amounts from penalties and interest as provided for in Section ___-720(e).

 

< 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