![](https://www.arizonatax.org/sites/default/files/styles/350x500/public/bill_photo/bill_signing_sb_1165.jpg?itok=3rrPB7pT)
https://apps.azleg.gov/BillStatus/BillOverview/29401
SB1165 prohibits cities from contracting with third-party entities for the collection of sales taxes. Additionally, cities are prohibited from employing or contracting with sales tax auditors on a contingent-fee basis.