Revenue Collections recovers delinquent tax revenues owed to the City, ensures businesses operating in the City are properly licensed, and works directly with business owners to bring them into compliance with the Chandler Tax Code.
Pursuant to the Chandler Tax Code, a purchaser of an existing business can be held liable for past due taxes, interest and penalties owed by the seller of the business. To avoid this successor liability, the purchaser must request from the seller a copy of a Certificate (Letter) of Good Standing that the seller has obtained from the City's Tax Collector, which states that the seller does not have any amounts due the City of Chandler (Refer to Chandler Tax Code Section 62-595 for additional information).
In some cases, if you fail to pay the Transaction Privilege (Sales) and/or Use Tax that you owe, the City of Chandler may file a lien. If you have questions about a lien, or a lien has already been filed against you, please contact us.
How do I release a lien?
If a lien has been filed against you for unpaid taxes, and you would like to pay all amounts due and request the lien be released, please contact us.
Please have the Taxpayer Name, Lien Number, PLT Number, and Control Number available.
- If you owe taxes for a residential rental or a commercial lease, and a lien was filed by the City of Chandler, please contact Tax Audit.
- For all other taxes owed, and a lien was filed by the City of Chandler, please contact Revenue Collections.
Under the provisions of the Arizona Revised Statutes (A.R.S. 42-1122), the Arizona Income Tax refund due a taxpayer may be applied against any delinquent indebtedness owed the City of Chandler. If the records of the City of Chandler Tax and License Division show you have not paid amounts due for Transaction Privilege (Sales) Tax, the City will notify the Arizona Department of Revenue of its intent to seek an offset payment from your Arizona State Income Tax refund. A collection fee of $9.00 will be charged. The amount of (refund amount held less the $9.00) will be applied against the debt you presently owe.
House Bill 2236: An Act Amending Section 42-1122, Arizona Revised Statutes; Relating to Tax Refunds
If you received notification from the City of Chandler Revenue Collections section that your refund has been intercepted, you need to submit either a written request for review, or proof that an appeal has been filed with City of Chandler Revenue Collections within 30 days of the date of notice. The request for review must be filed with the following:
City of Chandler
Mail Stop 650
P.O. Box 4008
Chandler, AZ 85244-4008
The request must specifically state the reason(s) the debt does not exist or is incorrect. The basis for the request for review shall not include the validity of the claim if its validity has been established at an agency hearing or by final administrative decision made in accordance with the law.