(a) When it is
determined that taxes have been reported and paid to the City by the
wrong taxpayer, any taxes erroneously paid shall be transferred by
the City to the privilege tax account of the person who actually owes
and should have paid such taxes, provided that the City receives an
assignment and waiver signed by both the person who actually paid
the tax and the person who should have paid the tax.
(b) An assignment
and waiver provided under this Section, must:
(1) identify
the name and City privilege license number of the person who erroneously
paid the tax and the person who should have paid the tax.
(2) provide
that the person who erroneously paid the tax waives any right such
person may have to a refund of the taxes erroneously paid.
(3) authorize
the City Treasurer to transfer the erroneously paid tax to the privilege
tax account of the person who should have paid the tax.
(c) When it is
determined that taxes have been reported and paid to the wrong Arizona
city or town, such taxes shall be remitted to the correct city or
town, provided that the city or town to whom the taxes were erroneously
paid receives an assignment and waiver signed by both the person who
actually paid the tax and the person who should have paid the tax.
Where the person who actually paid the tax and the person who should
have paid the tax are one and the same, no assignment and waiver need
be provided. The City shall neither pay nor charge any interest or
penalty on any overpayment or underpayment except such interest and
penalty actually paid by the taxpayer relating to such tax.
(d) This Section
in no way limits or restricts the applicability of any remedies which
may otherwise be available under A.R.S. Section 42-6003. The limitations
and procedures set forth in A.R.S. Section 42-6003 shall apply to
all payments under this Section.
(e) When reference
is made in this Section to this City or an Arizona city or town, and
payments made to or requested from this City or an Arizona city or
town, the provisions shall be applicable to the Arizona Department
of Revenue when it is acting for or on behalf of this City or an Arizona
city or town.
