48-6432. Transaction privilege tax; administration; hearing; notice
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/az/title-48/48-6432A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
A. If approved by the voters pursuant to section 48-6406, the board may levy a transaction privilege tax on the business of operating a municipal water delivery system in the district pursuant to this section. The tax shall not be levied at a rate of more than fifty cents per thousand gallons of water delivered to customers in the district, except that water delivered to a customer for resale is exempt from the tax. The district shall notify the department of revenue of the amount of the tax levied pursuant to this subsection.
B. The owner or operator of a municipal water delivery system shall pay the tax levied pursuant to this section to the department of revenue at the same time as paying the tax on potable water pursuant to section 42-5302. If the system for any reason does not pay the transaction privilege tax, the tax is due and payable to the department of revenue and is delinquent if not paid as provided in section 42-5014, subsection A.
C. A tax imposed pursuant to this section is in addition to the tax on potable water imposed by section 42-5302 and any county, city, town or other local transaction privilege tax.
D. Unless the context otherwise requires, section 42-5303 governs the administration, collection and enforcement of a tax imposed under this section.
E. Each month the state treasurer shall remit to the district the net revenues collected under this section during the preceding month. The district shall deposit the monies in the district's general fund.
F. The board shall hold a public hearing before levying or increasing a tax pursuant to this section. Any resident or municipal water delivery system in the district may appear and be heard in favor of or against any proposed tax levy or tax increase.
G. Except as provided in subsection H of this section, the board shall publish a notice of a public hearing held pursuant to subsection F of this section that meets the following requirements:
1. The notice shall be published twice in a newspaper of general circulation in the district. The first publication shall be at least fourteen but not more than twenty days before the date of the hearing. The second publication shall be at least seven but not more than ten days before the date of the hearing.
2. The notice shall be published in a location other than the classified or legal advertising section of the newspaper in which it is published.
3. The notice shall be at least one-fourth page in size and shall be surrounded by a solid black border at least one-eighth inch in width.
4. The notice shall be in the following form, with the "public hearing notice of tax increase on municipal water delivery systems" headline in at least eighteen point type:
Public hearing notice of tax increase
on municipal water delivery systems
In compliance with section 48-6432, Arizona Revised Statutes, the upper San Pedro water district ("District") is notifying residents and municipal water delivery systems in the district of its intention to (levy a) (increase the) transaction privilege tax imposed on the business of operating a municipal water delivery system in the district. The district is proposing to (levy a tax of _____ cents per thousand gallons of water delivered to customers in the district) (raise the tax by ____ cents per thousand gallons of water delivered to customers in the district or _____ %).
All interested persons are invited to attend the public hearing on the tax
(levy)(increase) that is scheduled to be held __________ (date and time) at __________ (location).
H. Instead of publishing the notice prescribed by subsection G of this section, the board may mail the notice described in subsection G, paragraph 4 of this section to all registered voters in the district at least ten but not more than twenty days before the date of the hearing pursuant to subsection F of this section.
I. In addition to publishing the public hearing on taxation notice under subsection G of this section or mailing the notice under subsection H of this section, the board shall issue a press release containing the public hearing on taxation notice.
J. The board shall consider a motion to levy or increase a transaction privilege tax by roll call vote.