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.
(a) In the event a participating hospital owes a shortfall amount to the tax collector pursuant to Section 5-10-715(d), the participating hospital must pay interest on such shortfall amount from the delinquency date until it is remitted to the tax collector. The interest rate shall be determined pursuant to Section 5-10-540.
(b) In addition to interest being assessed under subsection (a), any participating hospital that fails to pay any of the ATC Tax imposed by this article which were due or found to be due before the delinquency date shall be subject to and shall pay two (2) percent civil penalties on the shortfall amount.
(c) Penalties provided for under Section ___-540 are not applicable.
(d) Penalties and interest imposed by this section are due and payable upon notice by the tax collector.