Arizona State law requires anyone leasing property from a city, town, county, or stadium district to file an annual report and pay excise taxes for the use and occupancy of the leased property annually by December 1. Under A.R.S. § 42-6204. 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 1 of each year. Late filing penalties and interest accrue after that date.

Please use the form, instructions, and worksheets below 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 to complete the form or to calculate the tax.