Page 5, line 20, strike "licensed by the department"
Line 21, strike "to operate as"; after
"limousine" insert "operating
under a vehicle for hire company permit issued"
Page 8, between lines 21 and 22, insert:
"Sec. 2. Section 28-141, Arizona Revised
Statutes, is amended to read:
START_STATUTE28-141. Prearranged ground transportation; applicability; definitions
A. The department
shall not require a license permit or impose a fee on a
motor vehicle providing prearranged ground transportation service if the motor
carrier providing the service does all of the following:
1. Meets all
applicable registration requirements for the interstate transportation of
passengers under the ICC termination act of 1995 (P.L. 104‑88; 109 Stat.
879; 49 United States Code sections 13901 through 13908).
2. Meets all applicable vehicle and intrastate
passenger licensing requirements of the state in which the vehicle is domiciled
or registered to do business.
3. Provides the service pursuant to a contract for
either of the following:
(a) Transportation from this state, including
intermediate stops, to a destination in another state.
(b) Transportation from this state, including
intermediate stops in another state, to a destination in this state.
B. For the purposes of this section:
1. "Intermediate stop" means a pause in
the transportation in order for one or more passengers to engage in personal or
business activity, but only if the driver providing the transportation to the
passenger does not, before resuming the transportation of the passenger or at
least one of the passengers, provide transportation to any other person not
included among the passengers being transported when the pause began.
2. "Prearranged ground transportation
service" means transportation for a passenger or a group of passengers
that is arranged in advance or that is operated on a regular route or between
specified points." END_STATUTE
Renumber to conform
Page 8, between lines 30 and 31, insert:
"Sec. 5. Section 28-4038, Arizona Revised
Statutes, is amended to read:
START_STATUTE28-4038. Transportation network services; financial responsibility
requirements; survey
A. For a transportation network company that
requires a transportation network company driver to accept rides that are
booked and paid for exclusively through the transportation network company's
digital network or software application and during the time in which the
transportation network company driver is logged in to the transportation
network company's digital network or software application to be a driver, but
is not in the act of providing transportation network services, the following
insurance coverage shall be maintained:
1. Before March 1, 2016, the transportation network
company driver shall maintain a motor vehicle liability insurance policy that meets
at least the requirements of section 28‑4009. A transportation network
company shall provide motor vehicle liability insurance coverage in the amount
of twenty‑five thousand dollars because of bodily injury to or death of
one person in any one accident, subject to the limit for one person, fifty
thousand dollars because of bodily injury to or death of two or more persons in
any one accident and twenty thousand dollars because of injury to or
destruction of property of others in any one accident coverage in the event a transportation network
company driver's policy excludes coverage according to the policy's terms.
2. From and after February 29, 2016, the
transportation network company driver or the transportation network company, or
both, shall provide primary motor vehicle liability insurance coverage in the
amount of twenty‑five thousand dollars because of bodily injury to or
death of one person in any one accident, subject to the limit for one person,
fifty thousand dollars because of bodily injury to or death of two or more
persons in any one accident and twenty thousand dollars because of injury to or
destruction of property of others in any one accident. Coverage shall be
maintained through any of the following:
(a) A private passenger motor vehicle policy
maintained by the transportation network company driver that expressly provides
liability coverage while the driver is logged in to the transportation network
company's digital network or software application to be a driver.
(b) A motor vehicle liability policy maintained by
the transportation network company.
(c) A commercial motor vehicle liability policy.
B. For a transportation network company that
requires a transportation network company driver to accept rides that are
booked and paid for exclusively through the transportation network company's
digital network or software application and during the time in which the
transportation network company driver is providing transportation network
services, the transportation network company driver or the transportation
network company, or both, shall maintain the following insurance coverages:
1. Primary commercial motor vehicle liability
insurance that covers the transportation network company driver's provision of
transportation network services in a minimum amount of two hundred fifty
thousand dollars per incident.
2. Commercial uninsured motorist coverage in a
minimum amount of two hundred fifty thousand dollars per incident.
C. For a
transportation network company that does not require a transportation network
company driver to accept rides booked and paid for exclusively through a
transportation network company's digital network or software application and
during the time in which the transportation network company driver is logged in
to the transportation network company's digital network or software application
to be a driver, either the transportation network company driver or the
transportation network company shall maintain the following insurance
coverages:
1. During the
time in which the driver is available to provide passenger transportation, but
has not accepted a ride request and is not in the act of providing passenger
transportation, primary commercial motor vehicle liability insurance coverage
in the amount of twenty‑five thousand dollars because of bodily injury to
or death of any one person in any one accident, subject to the limit for one
person, fifty thousand dollars because of bodily injury to or death of two or
more persons in any one accident and twenty thousand dollars because of injury
to or destruction of property of others in any one accident.
2. After the
driver has accepted a ride request through any communication, including a
street hail, and during the time in which the driver is providing passenger
transportation:
(a) Primary
commercial motor vehicle liability insurance in a minimum amount of two hundred
fifty thousand dollars per incident.
(b) Commercial
uninsured motorist coverage in a minimum amount of two hundred fifty thousand
dollars per incident.
D. C. From
and after February 29, 2016, unless an insurance policy expressly provides
coverage or contains an amendment or endorsement that expressly provides
coverage, the transportation network company driver's insurance policy and the
motor vehicle owner's personal motor vehicle insurance policy shall not be
required to provide coverage for the transportation network company vehicle,
the transportation network company driver, the motor vehicle owner or any third
party while a transportation network company driver is logged in to a
transportation network company's digital network or software application to be
a driver or is providing transportation network services.
E. D. Notwithstanding
subsection D C of this section, an insurer
may offer, for the period during which a transportation network company driver
is logged in to a transportation network company's digital network or software
application to be a driver or is providing transportation network services, one
of the following:
1. A motor vehicle liability insurance policy
expressly providing such coverage.
2. An amendment or endorsement to an existing motor
vehicle liability insurance policy specifically providing such coverage.
F. E. An
insurance policy required by this section is deemed to satisfy the financial
responsibility requirements for a motor vehicle insurance policy under this
title.
G. F. A
transportation network company driver shall carry proof of insurance in the
transportation network company vehicle at all times while logged in to a transportation
network company's digital network or software application to be a driver or is
providing transportation network services. If an accident occurs involving a
transportation network company vehicle, the transportation network company
driver shall provide proof of insurance to the parties involved in the accident
at the time of the accident. The transportation network company
driver shall also notify the transportation network company of the accident.
H. G. In a
claims coverage investigation, transportation network companies and any insurer
providing coverage as prescribed in this section shall fully cooperate in the
exchange of information, including the precise times that a transportation
network company driver logged on and off of the transportation network
company's digital network or software application in the twenty-four-hour
period immediately preceding the accident, and shall disclose to each other a
clear description of the coverage, exclusions and limits provided under any
insurance policy each party issued or maintained.
I. H. From
and after February 29, 2016, this section and section 28‑4009 do not
create an obligation for an insurer that issues coverage to which section 20‑1631
applies to offer, provide or issue a motor vehicle liability insurance policy
or an endorsement or amendment that includes coverage for any liability arising
while a transportation network company driver is logged in to the
transportation network company's digital network or software application to be
a driver or is providing transportation network services.
J. I. An
insurance policy required by this section may be placed with an insurer
authorized to transact insurance in this state pursuant to title 20, chapter 2,
article 1 or a surplus lines insurer pursuant to title 20, chapter 2, article
5.
K. J. The
department of insurance, as part of its annual survey of insurance companies,
may request information from any property and casualty insurer authorized to
write private passenger motor vehicle coverage in this state, including
information regarding:
1. Whether the insurer offers for purchase a policy
or an endorsement or amendment that covers transportation network company
drivers while the driver is logged in to a transportation network company's
digital network or software application to be a driver or is providing
transportation network services.
2. The number of those policies, endorsements or
amendments that have been purchased during the reporting period.
3. The number of those policies, endorsements or
amendments that have been canceled during the reporting period. END_STATUTE
Sec. 6. Repeal
Sections 28-5493
and 28-5860, Arizona
Revised Statutes, are repealed."
Renumber to conform
Page 8, line 32, strike "Definition of taxi meter"
insert "Definitions"
Line 33, strike ": "
insert a colon
Line 37, after "2."
insert "1."
Between lines 40 and 41, insert:
"2. "Vehicle
for hire" means a taxi, livery vehicle or limousine.
3. "Vehicle
for hire company" means a company that offers local transportation through
use of a taxi, livery vehicle or limousine or a combination of taxis, livery
vehicles or limousines."
Page 9, line 35, strike "Taxi meter" insert
"Vehicle for hire company"
Page 10, line 1, strike "taxi, livery vehicle or limousine" insert
"vehicle for hire company"
Line 2, strike "owner
of the taxi, livery vehicle or limousine" insert "vehicle for hire company"
Line 3, strike "owner"
insert "vehicle for hire company"
Line 4, after the period insert "The permit is valid for three years."
Line 5, strike "for
a three-year permit" insert "that is used as a taxi by the vehicle for hire company at
the time of application"
Line 9, strike "taxi,
livery vehicle or limousine owner" insert "vehicle for hire company"
Line 15, strike the third "a"
Line 16, after "device"
insert "the"
Strike lines 17 through 21
Reletter to conform
Line 22, strike "taxi,"
Line 23, strike "livery vehicle or limousine" insert
"vehicle for hire company"
Line 27, strike "taxi,"; strike "livery vehicle or limousine" insert
"vehicle for hire";
after "license"
insert "copy of the"
Line 28, after "issued" insert "to the vehicle for hire company"
Strike lines 40 through 45
Page 11, strike lines 1 through 19, insert:
"Sec. 10. Section 28-9506, Arizona Revised
Statutes, is amended to read:
START_STATUTE28-9506. Taxi and livery vehicle signage
A. A taxi or livery vehicle shall display interior signage that contains all of the following information either on an interior sign
that is readily visible and that is either in a print or an electronic format
or on a digital network or software application:
1. The licensee's permittee's business name and address. and that is all of the following:
1. Permanent.
2. In letters at least
one‑half inch in height.
3. Readily visible.
4. 2. Accurately representative An accurate representation of all fares and the
fare computation method.
B. 3. A taxi or livery vehicle shall display interior signage that
contains The
driver's name and is readily visible to passengers.
C. B. At a minimum, a taxi is required to
display readily visible exterior signage trade dress as defined in section 28-9551 that contains the licensee's business name and telephone number, that contains
the word "taxi" or "cab". and that is all
of the following:
1. Permanent.
2. In letters at least
three inches in height.
3. Readily visible and a
minimum of one inch in height for fare information.
4. Accurately
representative of all fares and the fare computation method." END_STATUTE
Page 11, line 21, strike "taxi meter" insert "vehicle for hire";
strike "authorization to
prevent"
Line 22, strike "such use; seizure;"
Line 23, strike "taxi
meter" insert "vehicle
for hire"
Line 25, after the first "the" strike remainder of
line
Line 26, strike "meter"
insert "vehicle for hire company"
Line 27, strike "owner, the owner's agent or the
operator" insert "vehicle for
hire company"
Line 28, strike "taxi
meter" insert "vehicle"
Line 42, strike "taxi
meter" insert "vehicle
for hire"
Line 43, strike "selling or"; strike "for sale
or delivering or distributing" insert "vehicle for hire services"
Line 44, after "misdemeanor" insert a period strike
remainder of line
Strike line 45
Page 12, strike lines 1 through 6
Reletter to conform
Lines 7 and 8, strike "taxi meter" insert "vehicle for hire"
Page 12, between lines 11 and 12, insert:
"Sec. 12. Section 28-9522, Arizona Revised
Statutes, is amended to read:
START_STATUTE28-9522. Revocation or suspension of permits; procedure; judicial
review
A. Except as otherwise provided by this section, any
proceeding to revoke or suspend a license permit issued pursuant to this
chapter shall be conducted in accordance with title 41, chapter 6, article 10.
B. The director may initiate proceedings for
revocation or suspension of a license permit issued pursuant to this
chapter on the director's own motion or on a verified complaint for
noncompliance with or a violation of this chapter or of any rule adopted
pursuant to this chapter.
C. If, after having been served with the notice of
hearing as provided for in title 41, chapter 6, article 10, the licensee
permittee fails to appear at the hearing and defend, the
department shall proceed to hear evidence against the licensee
permittee and shall enter an order as justified by the evidence.
The order is final unless the licensee permittee petitions for a
review as provided in title 41, chapter 6, article 10.
D. At all hearings, the attorney general of this state, an assistant
attorney general or a special assistant designated by the attorney general
shall appear and represent the department.
E. Except as provided in section 41‑1092.08,
subsection H, any final administrative decision made pursuant to this chapter
is subject to judicial review pursuant to title 12, chapter 7, article 6."
END_STATUTE
Renumber to conform
Page 13, line 25, after "vehicle" insert "for"
Page 14, between lines 16 and 17, insert:
"Sec. 16. Section 28-9526, Arizona Revised
Statutes, is amended to read:
START_STATUTE28-9526. Delinquent civil penalties and fees
In addition to any other penalty, if a civil penalty or any fee
due pursuant to this chapter has not been paid within thirty days after the due
date, the civil penalty or fee is delinquent and the department may refuse to
issue a license permit or may revoke a license permit pursuant to this chapter until the
civil penalty or fee is paid in full." END_STATUTE
Renumber to conform
Page 14, line 20, strike "taxi, livery vehicle or limousine" insert
"vehicle for hire";
after "owner"
insert ", company";
strike "license"
insert "permit"
Line 21, strike "may
not be required to pay" insert "is exempt from"
Line 22, after the first "tax" strike remainder of line
Strike lines 23 and 24, insert "on income derived from transporting persons for hire
pursuant to sections 42-5062 and 42-6004."
Page 15, line 23, strike "passenger" insert "vehicle for hire"
Page 16, between lines 24 and 25, insert:
"Sec. 19. Section 28-9556, Arizona Revised
Statutes, is amended to read:
START_STATUTE28-9556. Transportation network services; civil penalty; street
hails prohibited; records
A. A transportation network company driver shall
accept rides booked and paid for exclusively through a transportation network
company's digital network or software application. The department may impose a
civil penalty of not more than one thousand five hundred dollars per violation
against any transportation network company driver who is found to be soliciting
or accepting street hails.
B. Subsection
A of this section does not apply to a transportation network company driver of
a transportation network company vehicle insured pursuant to section 28‑4038,
subsection C.
C. B. A
transportation network company shall maintain individual trip records for at
least one year after the date each trip was provided and transportation network
company driver records until the one‑year anniversary of the date of the
driver's activation on the transportation network company's digital network or
software application has ended and shall make the records available to the
department on request." END_STATUTE
Renumber to conform
Page 16, line 41, strike "owners or driver of taxis, livery vehicles or limousines"
insert "Vehicle for hire companies"
Line 42, after "28-9503"
insert "or drivers of taxis,
livery vehicles or limousines"
Page 18, after line 11, insert:
"Sec. 21. Section 42-6004, Arizona Revised
Statutes, is amended to read:
START_STATUTE42-6004. Exemption from municipal tax; definitions
A. A city, town or special taxing district shall not
levy a transaction privilege, sales, use or other similar tax on:
1. Exhibition events in this state sponsored,
conducted or operated by a nonprofit organization that is exempt from taxation
under section 501(c)(3), 501(c)(4) or 501(c)(6) of the internal revenue code if
the organization is associated with a major league baseball team or a national
touring professional golfing association and no part of the organization's net
earnings inures to the benefit of any private shareholder or individual.
2. Interstate telecommunications services, which
include that portion of telecommunications services, such as subscriber line
service, allocable by federal law to interstate telecommunications service.
3. Sales of warranty or service contracts.
4. Sales of motor vehicles to nonresidents of this
state for use outside this state if the motor vehicle dealer ships or delivers
the motor vehicle to a destination outside this state.
5. Interest on finance contracts.
6. Dealer documentation fees on the sales of motor
vehicles.
7. Sales of food or other items purchased with
United States department of agriculture food stamp coupons issued under the
food stamp act of 1977 (P.L. 95‑113; 91 Stat. 958) or food instruments
issued under section 17 of the child nutrition act (P.L. 95‑627; 92 Stat.
3603; P.L. 99‑661, section 4302; 42 United States Code section 1786) but
may impose such a tax on other sales of food. If a city, town or special
taxing district exempts sales of food from its tax or imposes a different
transaction privilege rate on the gross proceeds of sales or gross income from
sales of food and nonfood items, it shall use the definition of food prescribed
by rule adopted by the department pursuant to section 42‑5106.
8. Orthodontic devices dispensed by a dental
professional who is licensed under title 32, chapter 11 to a patient as part of
the practice of dentistry.
9. Sales of internet access services to the person's
subscribers and customers. For the purposes of this paragraph:
(a) "Internet" means the computer and
telecommunications facilities that comprise the interconnected worldwide
network of networks that employ the transmission control protocol or internet
protocol, or any predecessor or successor protocol, to communicate information
of all kinds by wire or radio.
(b) "Internet access" means a service that
enables users to access content, information, electronic mail or other services
over the internet. Internet access does not include telecommunication services
provided by a common carrier.
10. The gross proceeds of sales or gross income
retained by the Arizona exposition and state fair board from ride ticket sales
at the annual Arizona state fair.
11. Through August 31, 2014, sales of Arizona
centennial medallions by the historical advisory commission.
12. Leasing real property between affiliated
companies, businesses, persons or reciprocal insurers. For the purposes of
this paragraph:
(a) "Affiliated companies, businesses, persons
or reciprocal insurers" means the lessor holds a controlling interest in
the lessee, the lessee holds a controlling interest in the lessor, affiliated
persons hold a controlling interest in both the lessor and the lessee, or an
unrelated person holds a controlling interest in both the lessor and lessee.
(b) "Affiliated persons" means members of
the individual's family or persons who have ownership or control of a business
entity.
(c) "Controlling interest" means direct or
indirect ownership of at least eighty percent of the voting shares of a
corporation or of the interests in a company, business or person other than a
corporation.
(d) "Members of the individual's family"
means the individual's spouse and brothers and sisters, whether by whole or
half blood, including adopted persons, ancestors and lineal descendants.
(e) "Reciprocal insurer" has the same
meaning prescribed in section 20‑762.
13. The gross proceeds of sales or gross income
derived from a contract for the installation, assembly, repair or maintenance
of machinery, equipment or other tangible personal property that is described
in section 42‑5061, subsection B and that has independent functional
utility, pursuant to the following provisions:
(a) The deduction provided in this paragraph
includes the gross proceeds of sales or gross income derived from all of the
following:
(i) Any activity performed on machinery, equipment
or other tangible personal property with independent functional utility.
(ii) Any activity performed on any tangible personal
property relating to machinery, equipment or other tangible personal property
with independent functional utility in furtherance of any of the purposes
provided for under subdivision (d) of this paragraph.
(iii) Any activity that is related to the activities
described in items (i) and (ii) of this subdivision, including inspecting the
installation of or testing the machinery, equipment or other tangible personal
property.
(b) The deduction provided in this paragraph does
not include gross proceeds of sales or gross income from the portion of any
contracting activity that consists of the development of, or modification to,
real property in order to facilitate the installation, assembly, repair,
maintenance or removal of machinery, equipment or other tangible personal
property described in section 42‑5061, subsection B.
(c) The deduction provided in this paragraph shall
be determined without regard to the size or useful life of the machinery,
equipment or other tangible personal property.
(d) For the purposes of this paragraph,
"independent functional utility" means that the machinery, equipment
or other tangible personal property can independently perform its function
without attachment to real property, other than attachment for any of the
following purposes:
(i) Assembling the machinery, equipment or other
tangible personal property.
(ii) Connecting items of machinery, equipment or
other tangible personal property to each other.
(iii) Connecting the machinery, equipment or other
tangible personal property, whether as an individual item or as a system of
items, to water, power, gas, communication or other services.
(iv) Stabilizing or protecting the machinery,
equipment or other tangible personal property during operation by bolting,
burying or performing other dissimilar nonpermanent connections to either real
property or real property improvements.
14. The leasing or renting of certified ignition
interlock devices installed pursuant to the requirements prescribed by section
28‑1461. For the purposes of this paragraph, "certified ignition
interlock device" has the same meaning prescribed in section 28‑1301.
15. Computer
data center equipment purchased by the owner, operator or qualified colocation
tenant of the computer data center or an authorized agent of the owner,
operator or qualified colocation tenant during the qualification period for use
in a computer data center that is certified by the Arizona commerce authority
under section 41‑1519. To qualify for this deduction, at the time of
purchase, the owner, operator or qualified colocation tenant must present to
the retailer its certificate that is issued pursuant to section 41‑1519
and that establishes its qualification for the deduction. For the
purposes of this paragraph, "computer data center", "computer
data center equipment", "qualification period" and
"qualified colocation tenant" have the same meanings prescribed in
section 41‑1519.
16. The gross proceeds of sales or gross income
derived from a contract with the owner of real property or improvements to real
property for the maintenance, repair, replacement or alteration of existing
property, except as specified in this paragraph. The gross proceeds of sales
or gross income derived from a de minimis amount of modification activity
does not subject the contract or any part of the contract to tax. For the
purposes of this paragraph:
(a) Each contract is independent of another
contract, except that any change order that directly relates to the scope of
work of the original contract shall be treated the same as the original
contract under this chapter paragraph, regardless of the
amount of modification activities included in the change order. If a change
order does not directly relate to the scope of work of the original contract,
the change order shall be treated as a new contract, with the tax treatment of
any subsequent change order to follow the tax treatment of the contract to
which the scope of work of the subsequent change order directly relates.
(b) Any term not defined in this paragraph that is
defined in section 42‑5075 has the same meaning prescribed in section 42‑5075.
(c) This paragraph does not apply to a contract that
primarily involves surface or subsurface improvements to land and that is subject
to title 28, chapter 19, 20 or 22 or title 34, chapter 2 or 6 even if the
contract also includes vertical improvements. If a city or town imposes a tax
on contracts that are subject to procurement processes under those provisions,
the city or town shall include in the request for proposals a notice to bidders
when those projects are subject to the tax. This subdivision does
not apply to contracts with:
(i) Community facilities districts, fire districts,
county television improvement districts, community park maintenance districts,
cotton pest control districts, hospital districts, pest abatement districts,
health service districts, agricultural improvement districts, county free
library districts, county jail districts, county stadium districts, special
health care districts, public health services districts, theme park districts,
regional attraction districts or revitalization districts.
(ii) Any special taxing district not specified in
item (i) of this subdivision if the district does not substantially engage in
the modification, maintenance, repair, replacement or alteration of surface or
subsurface improvements to land.
17. Monitoring services relating to an alarm system
as defined in section 32‑101.
18. Tangible personal property, job printing or
publications sold to or purchased by, or tangible personal property leased,
rented or licensed for use to or by, a qualifying health sciences educational
institution as defined in section 42‑5001.
19. The transfer of title or possession of coal back
and forth between an owner or operator of a power plant and a person who is
responsible for refining coal if both of the following apply:
(a) The transfer of title or possession of the coal
is for the purpose of refining the coal.
(b) The title or possession of the coal is
transferred back to the owner or operator of the power plant after completion
of the coal refining process. For the purposes of this subdivision, "coal
refining process" means the application of a coal additive system that aids
the reduction of power plant emissions during the combustion of coal and the
treatment of flue gas.
20. The gross proceeds of sales or gross income from
sales of low or reduced cost articles of food or drink to eligible elderly or
homeless persons or persons with a disability by a business subject to tax
under section 42‑5074 that contracts with the department of economic
security and that is approved by the food and nutrition service of the United
States department of agriculture pursuant to the supplemental nutrition
assistance program established by the food and nutrition act of 2008 (P.L.
110-246; 122 Stat. 1651; 7 United States Code sections 2011 through 2036a), if
the purchases are made with the benefits issued pursuant to the supplemental
nutrition assistance program.
21. Tangible personal property incorporated or
fabricated into a project described in paragraph 16 of this subsection, that is
located within the exterior boundaries of an Indian reservation for which the
owner, as defined in section 42‑5075, of the project is an Indian tribe
or an affiliated Indian. For the purposes of this paragraph:
(a) "Affiliated Indian" means an
individual native American Indian who is duly registered on the tribal rolls of
the Indian tribe for whose benefit the Indian reservation was established.
(b) "Indian reservation" means all lands
that are within the limits of areas set aside by the United States for the
exclusive use and occupancy of an Indian tribe by treaty, law or executive
order and that are recognized as Indian reservations by the United States
department of the interior.
(c) "Indian tribe" means any organized
nation, tribe, band or community that is recognized as an Indian tribe by the
United States department of the interior and includes any entity formed under
the laws of that Indian tribe.
22. The charges for the leasing or renting of space
to make attachments to utility poles as follows:
(a) By a person that is engaged in the business of
providing or furnishing electrical services or telecommunication services or
that is a cable operator.
(b) To a person that is engaged in the business of
providing or furnishing electrical services or telecommunication services or
that is a cable operator.
B. A city, town or other taxing jurisdiction shall
not levy a transaction privilege, sales, use, franchise or other similar tax or
fee, however denominated, on natural gas or liquefied petroleum gas used to
propel a motor vehicle.
C. A city, town or other taxing jurisdiction shall
not levy a transaction privilege, sales, gross receipts, use, franchise or
other similar tax or fee, however denominated, on gross proceeds of sales or
gross income derived from any of the following:
1. A motor carrier's use on the public highways in
this state if the motor carrier is subject to a fee prescribed in title 28,
chapter 16, article 4.
2. Leasing, renting or licensing a motor vehicle
subject to and on which the fee has been paid under title 28, chapter 16,
article 4.
3. The sale of a motor vehicle and any repair and
replacement parts and tangible personal property becoming a part of such motor
vehicle to a motor carrier who is subject to a fee prescribed in title 28,
chapter 16, article 4 and who is engaged in the business of leasing, renting or
licensing such property.
4. Incarcerating or detaining in a privately
operated prison, jail or detention facility prisoners who are under the
jurisdiction of the United States, this state or any other state or a political
subdivision of this state or of any other state.
5. Transporting for hire persons, freight or
property by light motor vehicles subject to a fee under title 28, chapter 15,
article 4.
6. Any amount attributable to development fees that
are incurred in relation to the construction, development or improvement of
real property and paid by the taxpayer as defined in the model city tax code or
by a contractor providing services to the taxpayer. For the purposes of this
paragraph:
(a) The attributable amount shall not exceed the
value of the development fees actually imposed.
(b) The attributable amount is equal to the total
amount of development fees paid by the taxpayer or by a contractor providing
services to the taxpayer and the total development fees credited in exchange
for the construction of, contribution to or dedication of real property for
providing public infrastructure, public safety or other public services
necessary to the development. The real property must be the subject
of the development fees.
(c) "Development fees" means fees imposed
to offset capital costs of providing public infrastructure, public safety or
other public services to a development and authorized pursuant to section 9‑463.05,
section 11‑1102 or title 48 regardless of the jurisdiction to which the
fees are paid.
7. Transporting for hire persons,
freight or property by transportation network companies subject to a fee
prescribed by section 28‑9552.
8. Transporting
for hire persons, freight or property by transportation network company drivers
on transactions involving transportation network services as defined in section
28-9551.
9. Transporting
for hire persons, freight or property by vehicle for hire companies that are
issued permits pursuant to section 28-9503.
10. Drivers
of taxis, livery vehicles or limousines on transactions involving vehicle for
hire services.
D. A city, town or other taxing jurisdiction shall
not levy a transaction privilege, sales, use, franchise or other similar tax or
fee, however denominated, in excess of one-tenth of one percent of the value of
the entire product mined, smelted, extracted, refined, produced or prepared for
sale, profit or commercial use, on persons engaged in the business of mineral
processing, except to the extent that the tax is computed on the gross proceeds
or gross income from sales at retail.
E. In computing the tax base, any city, town or
other taxing jurisdiction shall not include in the gross proceeds of sales or
gross income:
1. A manufacturer's cash rebate on the sales price
of a motor vehicle if the buyer assigns the buyer's right in the rebate to the
retailer.
2. The waste tire disposal fee imposed pursuant to
section 44‑1302.
F. A city or town shall not levy a use tax on the
storage, use or consumption of tangible personal property in the city or town
by a school district or charter school.
G. For the purposes of this section:
1. "Cable operator" has the same meaning
prescribed by section 9‑505.
2. "Electrical services" means
transmitting or distributing electricity, electric lights, current or power
over lines, wires or cables.
3. "Telecommunication services" means
transmitting or relaying sound, visual image, data, information, images or
material over lines, wires or cables by radio signal, light beam, telephone,
telegraph or any other electromagnetic means.
4. "Utility pole" means any wooden, metal
or other pole used for utility purposes and the pole's appurtenances that are
attached or authorized for attachment by the person controlling the pole. END_STATUTE
Sec. 22. Effective date
Sections 28-9522 and 28-9526, Arizona Revised Statutes, as
amended by this act, are effective from and after June 30, 2016."
Amend title to conform
