42-6001. Collection and administration of
transaction privilege tax and affiliated excise taxes; coordinated
licensing, collection and audit functions
A. The department may collect and administer any transaction privilege and
affiliated excise taxes, including use tax, severance tax, jet fuel excise and use tax,
and rental occupancy tax, imposed by any city or town, and the department and any city or
town may enter into intergovernmental contracts or agreements to provide a uniform method
of administration, collection, audit and licensing of transaction privilege and
affiliated excise taxes imposed by the state or cities or towns pursuant to title 11,
chapter 7, article 3.
B. The director may enter into agreements with cities and towns of this state that
levy transaction privilege and affiliated excise taxes to provide for unified or
coordinated licensing, collection and auditing programs for such taxes levied by cities
and towns and taxes levied pursuant to chapter 5 of this title. Such cities and towns may
enter into agreements with the department to provide for unified or coordinated
licensing, collection and auditing programs for such transaction privilege and affiliated
excise taxes levied by such cities and towns and for taxes levied pursuant to chapter 5
of this title.
C. A city or town that does not enter into an agreement with the department for the
collection of municipal transaction privilege and affiliated excise taxes shall report to
the department on or before September 1 of each year the total amount of those taxes
collected by the city or town in the preceding fiscal year.
D. The director shall establish with such cities and towns a uniform licensing,
collection and audit committee to direct such unified or coordinated functions.
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