Arizona § 9-491 Unpaid license taxes; recovery

Arizona Statutes

§ 9-491 — Unpaid license taxes; recovery

Arizona § 9-491

Title 9Arizona Revised Statutes

Ch. 4GENERAL POWERS

Art. 8Miscellaneous

This text of Arizona § 9-491 (Unpaid license taxes; recovery) 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. § 9-491 (2026).

Text

A.A city or town may maintain in its name a civil action to recover an unpaid license, business or occupation tax imposed by an ordinance of the city or town against a person liable for the payment thereof.

B.It is not a defense to the action that a person otherwise liable for the tax has not applied for or obtained the issuance of the license prescribed, nor shall the action abate by reason of the pendency of, or judgment in, a criminal prosecution for failure to pay the tax, or transacting business or doing any act without paying the tax or procuring a license.

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A. A city or town may maintain in its name a civil action to recover an unpaid license, business or occupation tax imposed by an ordinance of the city or town against a person liable for the payment thereof.

B. It is not a defense to the action that a person otherwise liable for the tax has not applied for or obtained the issuance of the license prescribed, nor shall the action abate by reason of the pendency of, or judgment in, a criminal prosecution for failure to pay the tax, or transacting business or doing any act without paying the tax or procuring a license.