(a) The administration
of this Chapter is vested in the Tax Collector, except as otherwise
specifically provided, and all payments shall be made to the ____________________.
(b) The Tax Collector
shall prescribe the forms and procedures necessary for the administration
of the taxes imposed by this Chapter.
(c) Except as
provided in this Section, no rule or regulation shall be adopted until
approved by formal action of the City Council.
(d) (Reserved)
(For cities and towns in the state collection system this subsection
will read: "Taxpayers shall be subject to the State taxpayer bill
of rights (A.R.S. § 42-2051 et. seq)").
(e) The Unified
Audit Committee shall publish uniform guidelines that interpret the
model city tax code and that apply to all cities and towns that have
adopted the model city tax code as provided by A.R.S. Section 42-6005.
(1) Prior to
finalization of uniform guidelines that interpret the model city
tax code, the unified audit committee shall disseminate draft guidelines
for public comment.
(2) pursuant
to A.R.S. Section 42- 6005(D), when the state statutes and the model
city tax code are the same and where the Arizona Department of Revenue
has issued written guidance, the department's interpretation is
binding on cities and towns.
