Arizona Revised Statutes

Ariz. Rev. Stat. § 9-491 (2026)

Unpaid license taxes; recovery

✓ current as of May 2026

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A. A city or town may maintain in its name a civil action to recover an unpaid license, business or occupation tax imposed by an ordinance of the city or town against a person liable for the payment thereof.

B. It is not a defense to the action that a person otherwise liable for the tax has not applied for or obtained the issuance of the license prescribed, nor shall the action abate by reason of the pendency of, or judgment in, a criminal prosecution for failure to pay the tax, or transacting business or doing any act without paying the tax or procuring a license.

Notes of Decisions

Cited in 2 cases, 1977–1993 · leading case: Town of Wickenburg v. State, 565 P.2d 1326 (Ariz. Ct. App. 1977).

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Town of Wickenburg v. State, 565 P.2d 1326 (Ariz. Ct. App. 1977). · cites it 2× “Pursuant to A.R.S. § 9-491: “A. A city or town may maintain in its name a civil action to recover an unpaid license, business or occupation tax imposed by an ordinance of the city or town against a person liable for the payment thereof.”

Ryder Truck Rental, Inc. v. City of Phoenix, 880 P.2d 1083 (Ariz. Ct. App. 1993). “section 9-491 (1990) and Phoenix City Code section 14-575 (Supp.”

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