{"data":{"id":"us-az/a.r.s.-48-6507","jurisdiction":"us-az","citation":"A.R.S. § 48-6507","heading":"Lodging business assessments; withdrawal; rescission; collection; disbursement","body":"A. Except as prescribed by subsection B of this section, a lodging business owner who signed the petition for the formation of the tourism improvement area pursuant to section 48-6502 is deemed to have joined the tourism improvement area on its establishment. An owner of a lodging business located within the tourism improvement area who did not sign the petition for the formation of the tourism improvement area is not a participant in the tourism improvement area but may join the tourism improvement area within sixty days after the establishment of the tourism improvement area by filing a notice of joinder.\n\nB. Any lodging business owner may join or withdraw from the tourism improvement area during the same annual sixty-day period provided for dissolution in section 48-6508, subsection B by filing a written notice of joinder or withdrawal with the owners' board. A lodging business owner that files a notice of withdrawal is not subject to the lodging business assessment and is no longer eligible for membership on the owners' board. A lodging business owner that has withdrawn from the tourism improvement area may rescind its withdrawal by filing a written notice of rescission with the owners' board and, on doing so, is subject to the lodging business assessment beginning on the first day of the tourism improvement area fiscal year after the notice of rescission is filed.\n\nC. If a lodging business owner joins or withdraws from the tourism improvement area during the sixty-day period prescribed by subsection B of this section, the owners' board shall notify the department of revenue and the governing body.\n\nD. The destination marketing organization managing the tourism improvement area shall notify the lodging business owners that are within the tourism improvement area that any lodging business owner may join or withdraw from the tourism improvement area during the annual sixty-day period prescribed by subsection B of this section. The destination marketing organization shall provide the notice annually to the lodging business owners six months before the beginning of the sixty-day period.\n\nE. The lodging business assessment shall be levied beginning on the first day of the first month ninety days after the governing body's approval of the petition pursuant to section 48-6502. The assessment shall be paid to the department of revenue. The department of revenue shall report to the state treasurer the amount of lodging business assessments collected pursuant to this section.\n\nF. The state treasurer shall transmit to the treasurer or officer exercising the functions of treasurer of the municipality or county where the tourism improvement area is located on a monthly basis the amount collected from lodging business assessments within the tourism improvement area.\n\nG. The treasurer or the officer exercising the functions of treasurer of the municipality or county in which the tourism improvement area is located shall transmit on a monthly basis the amount received from the department of revenue to the destination marketing organization managing the tourism improvement area.\n\nH. The destination marketing organization managing the tourism improvement area and the governing body that is participating in the tourism improvement area shall report to the department of revenue the amount of the lodging business assessment and supply the department of revenue and the state treasurer with all requested information necessary to administer this section.\n\nI. The department of revenue and the governing body that is participating in the tourism improvement area shall enter into an intergovernmental agreement that provides for the department of revenue to receive monies for the costs of administering the lodging business assessment from the proceeds of that lodging business assessment.\n\nJ. Unless the context otherwise requires, title 42, chapter 5, article 1 governs the administration of the lodging business assessment, except that:\n\n1. A separate license is not required for the lodging business assessment imposed by this section.\n\n2. A separate bond is not required for employees of the department of revenue for administering this section.","path":["Title 48 Special Taxing Districts"],"source_url":"https://www.azleg.gov/ars/48/06507.htm","current_through":"57th Legislature, 2nd Regular Session (effective 2027-01-01); mirror section count 24991","vintage":"2026-09-15","retrieved_at":"2026-09-26T04:29:04Z","sha256":"facea53ee0f8fad5690a793b6ad5c3d979e010b69d6a1417907d44e87ca7eebc","source_id":"us-az","stale":false,"prev":"us-az/a.r.s.-48-6506","next":"us-az/a.r.s.-48-6508"},"notice":"GroundRules: Original legal text. Not legal advice."}