A recent change in Arizona State law requires anyone leasing property from a city, town, and county or county stadium district to file an annual report and pay excise taxes for the use and occupancy of the leased property by December 1, 2011. ARS 42-6204(A) & (B). Lessees are required to file a return, pay the excise taxes directly to the Maricopa County Treasurer’s Office and submit a copy to the government lessor on or before December 1st of each year. Late filling penalties and interest accrue after that date.

Please use the attached form, instructions and worksheets to calculate your excise tax. It is important that you attach your tax worksheets to the return form or it will be considered an incomplete return. Contact your lessor if you need additional information in completing the form or in calculating the tax.