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ARIZONA STATE SENATE
Fifty-Fifth Legislature, Second Regular Session
municipal taxes and fees; notice
Purpose
Requires the notice of intent for a proposed new or increased municipal tax, assessment or fee that must be posted on the municipality's website to be displayed prominently.
Background
A municipality may not levy or assess a new tax or fee or increase an existing tax or fee on a business without complying with outlined statutory requirements, including preparing a notice of intent to establish or increase taxes, assessments or fees. The notice of intent must include the tax or fee amount and supporting written data and be posted on the municipality's website at least 15 days before the date the proposed new or increased tax, assessment or fee will be considered by the governing board of the municipality (A.R.S. § 9-499.15).
There is no anticipated fiscal impact to the state General Fund associated with this legislation.
Provisions
1. Requires the notice of intent for a proposed new or increased municipal tax, assessment or fee that must be posted on the municipality's website to be displayed prominently.
2. Makes technical changes.
3. Becomes effective on the general effective date.
Prepared by Senate Research
February 11, 2022
MG/KJA/slp