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ARIZONA STATE SENATE

Fifty-Fourth Legislature, First Regular Session

 

FACT SHEET FOR H.B. 2454

 

municipal band tax; authorization; repeal

Purpose

            Repeals the ability of cities and towns to levy a tax for the purpose of maintaining or employing a municipal band.

Background

            Cities and towns may levy an annual tax for the purpose of maintaining or employing a municipal band.

            A municipal band tax may only be levied by a city or town after a petition signed by at least 10 percent of the city's or town's voters is submitted to the city or town council requesting the proposed tax be submitted to voters at the next municipal general election. If the majority of votes cast at the election are in favor of the proposition, the municipal band tax may be levied by the city or town (A.R.S. § 9-495).

            There is no anticipated fiscal impact to the state General Fund associated with this legislation.

Provisions

1.      Repeals the ability of cities and towns to levy a tax for the purpose of maintaining or employing a municipal band.

2.      Includes a legislative intent clause.

3.      Becomes effective on the general effective date.

House Action

WM                 2/6/19        DP       6-4-0-0

3rd Read          2/14/19                  31-29-0

Prepared by Senate Research

March 21, 2019

MH/FLF/kja