Arizona § 42-5302 Levy and payment of tax

Arizona Statutes

§ 42-5302 — Levy and payment of tax

Arizona § 42-5302

Title 42Arizona Revised Statutes

Ch. 5TRANSACTION PRIVILEGE AND AFFILIATED EXCISE TAXES

Art. 7Tax on Water Use

This text of Arizona § 42-5302 (Levy and payment of tax) is published on Counsel Stack Legal Research, covering Arizona primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ariz. Rev. Stat. Ann. § 42-5302 (2026).

Text

A.There is levied and the department shall collect a tax on the business of operating a municipal water delivery system for the purposes prescribed in section 49-282. The tax is levied at the rate of .65 of one cent per one thousand gallons of water delivered to customers, except that water delivered to a customer for resale is exempt from the tax.

B.The owner or operator of a municipal water delivery system shall pay the tax to the department at the same time as paying the transaction privilege tax under section 42-5014. If the system for any reason does not pay transaction privilege tax, the tax imposed by this article is due and payable to the department, and is delinquent if not paid, as provided in section 42-5014, subsection A.

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A. There is levied and the department shall collect a tax on the business of operating a municipal water delivery system for the purposes prescribed in section 49-282. The tax is levied at the rate of .65 of one cent per one thousand gallons of water delivered to customers, except that water delivered to a customer for resale is exempt from the tax.

B. The owner or operator of a municipal water delivery system shall pay the tax to the department at the same time as paying the transaction privilege tax under section 42-5014. If the system for any reason does not pay transaction privilege tax, the tax imposed by this article is due and payable to the department, and is delinquent if not paid, as provided in section 42-5014, subsection A.