Arizona State law requires anyone leasing property from a city, town or county to file an annual report and pay excise taxes for the use and occupancy of the leased property.
Under A.R.S. § 42-6204(A) and (B) the government lessor shall calculate the excise tax for each prime lessee, submit a return to the county treasurer on a return form prescribed by the department of revenue and submit a copy of the return to the prime lessee. GPLET taxes are due and payable to the Graham County Treasurer on or before December 1st of each year. Late filing penalties and interest accrue after that date.