HB 2543 — appropriation; training simulators

Senate Engrossed House BillEngrossed appropriation;

training simulators (now:State of Arizona House of Representatives Fifty-fifth Legislature Second Regular Session HOUSE BILL 2543 AN ACT APPROPRIATING MONIES TO THE STATE TREASURER.

credit;

luxury privilege tax;

licenses) State of Arizona House of Representatives Fifty-fifth Legislature Second Regular Session HOUSE BILL 2543 AN ACT AMENDING SECTION 42-3355, ARIZONA REVISED STATUTES;

AMENDING TITLE 42, CHAPTER 3, ARTICLE 8, ARIZONA REVISED STATUTES, BY ADDING SECTION 42-3357;

RELATING TO LUXURY PRIVILEGE TAX.

SectionAppropriation; 42-3355, Arizona Revised Statutes, is amended to read:

42-3355.state treasurer;

Returnsimulators andA. payment by farm wineries, manufacturers, direct shipment licensees, microbreweries and craft distillers;

civilThe penalty;sum of $800,000 is appropriated from the state general fund in fiscal year 2022-2023 to the state treasurer for training simulators.

report A.

Every A farm winery selling vinous liquor at retail or to a retail licensee pursuant to title 4, chapter 2 THAT IS manufactured or produced on the premises, A producer of vinous liquor that sells at retail pursuant to section 4-243.02 or A direct shipment licensee that sells pursuant to section 4-203.04 shall pay the tax under this chapter on all such liquor sold at retail or to a retail licensee within this state and add the amount of the tax to the sales price.

EveryThe Astate microbrewerytreasurer sellingshall maltdistribute liquor at retail or to a retail licensee pursuant to title 4, chapter 2 THAT IS manufactured or produced on the premisesmonies orappropriated ain manufacturersubsection A of beerthis that sells at retail pursuant to section 4-243.02in shall pay the taxfollowing underamounts this chapter on all malt liquor sold at retail or to a retail licensee within this state and add the amountfollowing ofrecipients theto taxpurchase tofive thescreen salesV-300LE price.training simulators:

C.

Every A craft distiller selling spirituous liquor at retail or to a retail licensee pursuant to title 4, chapter 2, THAT IS manufactured or produced on the premises or a distiller of spirituous liquor that sells at retail pursuant to section 4-243.02 shall pay the tax under this chapter on all spirituous liquor sold at retail or to a retail licensee within this state and add the amount of the tax to the sales price.

D.

The farm winery, manufacturer, microbrewery, craft distiller or direct shipment licensee shall pay the tax to the department monthly ANNUALLY on or before the twentieth day of the FIRST month next OF THE YEAR succeeding the month YEAR in which the tax accrues.

E.

On or before that date, the farm winery, manufacturer, microbrewery, craft distiller or direct shipment licensee shall prepare a sworn return for the month YEAR in which the tax accrues in the form prescribed by the department, showing:

TheArizona amount of liquors or beer sold in this state duringuniversity thepolice monthdepartment YEAR$200,000 in2. which the tax accrues.

2.City of Flagstaff police department $200,000 3.

TheGila amountcounty ofsheriff tax$200,000 for4. the period covered by the return.

3.Santa Cruz county sheriff $200,000 - 1 -

Any other information that the department deems necessary for the proper administration of this chapter.

F.

The farm winery, manufacturer, microbrewery, craft distiller or direct shipment licensee shall deliver the return, together with a remittance of the amount of the tax due, to the department.

G.

Any A taxpayer that fails to pay the tax within ten days after the date on which the payment becomes due is subject to and shall pay a penalty determined under section 42-1125, plus interest at the rate - 1 - H.B.

2543 determined pursuant to section 42-1123 from the time the tax was due and payable until paid.

H.

For reporting periods beginning from and after December 31, 2019, or when the department has established an electronic filing program, whichever is later, each A taxpayer shall file electronically any report or return required under this chapter.

The report or return is considered to be filed and received by the department on the date of the electronic postmark pursuant to section 42-1105.02.

Sec.

2.

Title 42, chapter 3, article 8, Arizona Revised Statutes, is amended by adding section 42-3357, to read:

42-3357.

Credit for craft distillers, farm wineries and microbreweries A.

A CREDIT IS ALLOWED AGAINST THE TAXES IMPOSED BY THIS CHAPTER AS FOLLOWS:

1.