Albert Holler & Associates

SERVICES

RECENT DEVELOPMENTS

About us:

About Albert Holler & Associates

Our firm provides supplemental transaction privilege (sales) tax audit services to improve upon what is provided by the Arizona Department of Revenue. Supplemental audits are not designed to replace existing programs, but to enhance and assist municipalities in conducting their own tax audits timely and accurately. We emphasize localized services that enhance and improve upon what may be provided by the Department of Revenue.

Our sales tax audit program offers municipalities assurances that businesses are properly licensed, aware of the tax code, and filing returns accurately and timely. We use a comprehensive audit identification and selection process that is tailored to meet the needs of any municipality. Our program maximizes sales tax revenues by ensuring businesses are complying with your tax code and reporting and submitting the proper amounts.

We have expertise in handling delicate audit situations. Our approach is to handle each audit on a personal basis to avoid confrontation and maintain the public relations image of your community.

The firm was organized in 1992 and provides services in Arizona. The principal, Albert Holler was formerly chief auditor at the Arizona Department of Revenue, tax audit supervisor at a major city, on the drafting committee of the Model Cities Tax Code, and former chairman of the Unified Audit Committee. This experience provides assurances that municipalities and their citizens receive the best services available.

The key advantages of using our services are:

• Tax audit
  
• Proven methodology
  
• Positive results
  

Services

Supplemental Tax Auditing Services

Tax Audit Services

We tailor our services based on the needs of each municipality. Our services include:

Taxpayer Education:

We may conduct newspaper interviews, attend council meetings, distribute written tax information, and meet with local groups as necessary.

Limited Canvassing:

This is a canvass of the community utilizing public information only. We match public information to internal information.

Auditing:

We conduct audits at the taxpayer's location when appropriate. The audit report used is the one used by the ADOR. Tax laws and appeal rights are explained at the audit closing and taxpayer’s will be given all information necessary to report correctly in the future. Confidentiality of all taxpayer business affairs is strictly maintained.

Audit selecting:

As part of a full or limited service fee we will select accounts for audit on a priority basis. The ADOR has final approval for audit.

Consulting:

We provide assistance to municipalities regarding law or tax code changes. We answer sales tax related questions promptly and accurately. Taxpayers that have been audited may call us for assistance in the future.

Links:

Arizona Department of Revenue:

www.azdor.gov/

Arizona Revised Statutes Title 42:

https://www.azleg.gov/arsDetail/?title=42

City Tax Profiles:

modelcitytaxcode.az.gov/City_profiles/City_profiles.htm

Model Cities Tax Code:

azdor.gov/business/transaction-privilege-tax/model-city-tax-code

Frequently asked questions

* How do you base your fees?

We offer different plans; a full service annual fee, limited service fee, and fee for services.

* Do you base your fees on commission?

No, we do not bill on a contingency basis as we have ethical concerns. as well as Prohibited by law.

* If an audit is protested will you represent the municipality?

Yes, all correspondence and attending the hearing is included in our fee. We average 1 hearing per 200 audits completed.

* How do we know the fees are not greater than the collections?

We have been providing services since 1992 and return per dollar spent is always greater than the fee. It is reasonable to expect at least a 3 to 1 return per dollar spent. We do not include future revenues received in our statistics.

Our Associates

Albert Holler

Albert Holler Owner, established the firm in 1992. He was formally Chief Auditor for the Arizona Department of Revenue and audit supervisor for the City of Mesa, Arizona. He was on the on the drafting committee of the Model Cities Tax Code, and former chairman of the Unified Audit Committee.

Contact number is 480-980-6948

Dante Howard

Contact number is 480-560-8919

Jonathon Holler

Contact number is 480-268-5513

George Grafakos

Contact number is 480-938-0920

The City Of El Mirage-Tax Audit Services

Frequently Asked Questions

* Why are we directed to this web site?

The City of El Mirage has partnered with Albert Holler & Associates to provide sales tax related services to its citizens. The arrangement saves costs for the City.

* What is the El Mirage sales tax rate?

The rate is 3%.

* Who collects the tax?

The Arizona Department of Revenue collects the tax on behalf of the City, using city code EN.

* Does the City tax residential rentals? If so how many units must be rented?

Yes - the tax applies to the rental of one or more units within the City. *Effective Jan 1, 2025 Residencial rentals are exempt*

* Does the City have a use tax?

Yes - the rate is 3% and administered the same as the sales tax and reported under code 002.

* Does the City have an additional "bed tax" on rentals less than 30 days?

Yes - the rate is 2% and reported on Code 144. in addition to the sales tax of 3% reported under code 044.

* Where do I obtain a sales tax license?

You can obtain a sales tax license at the Arizona Department of Revenues office located at 1600 W. Monroe in Phoenix or download a hard copy form JT1 at their web site at: www.azdor.gov/Forms/TPT.aspx . Or apply online at: www.aztaxes.gov/default.aspx.

* At what phone number may I call for assistance?- The Department of Revenue help line is 602-255-2060 or call Albert Holler at 480-980-6948

Albert Holler & Associates

Recent Developments