ARIZONA HOUSE OF REPRESENTATIVES

Fifty-seventh Legislature

First Regular Session

House: WM DP 6-2-0-1

☐ Prop 105 (45 votes) ☐ Prop 108 (40 votes) ☐ Emergency (40 votes) ☐ Fiscal Note

HB 2119: model city tax code; notice

Sponsor: Representative Carter N, LD 15

House Engrossed

Overview

Requires a municipality that proposes an ordinance to adopt or repeal a Model City Tax Code (MCTC) model or local option to notify all affected businesses in an affected business classification by mail at last sixty days prior to the proposed ordinance being approved or rejected by the municipality.

History

Current law prohibits municipalities from levying or assessing any new taxes or fees or increasing existing taxes or fees without doing the following: preparing a schedule of the proposed new or increased tax or fee and filing it in the municipalities clerks office; preparing a schedule of any proposed new tax or fee that supports the new charge on the municipalities website; prepare a written notice of any proposal to increase an existing tax or fee increase that supports the proposed increase on the municipalities website; or prepare a notice of intent to establish or increase taxes, assessments or fees including a schedule that supports the new or increased tax or fee on the municipalities website. (A.R.S. § 9-499.15)

Provisions

1.   Requires a municipality that proposes an ordinance to adopt or repeal a Model City Tax Code (MCTC) model or local option to notify all affected businesses in an affected business classification by mail at last sixty days prior to the proposed ordinance being approved or rejected by the municipality. (Sec. 1)

2.   States that the mail notification process does not apply to ordinances that impose a use tax or that exempt a city from use tax or to impose a two-tiered tax rate for retail sales. (Sec. 1)

3.   Requires a municipality to provide a license applicant with a notice of any MCTC model or local options that will apply to the applicant. (Sec. 2)

4.   Requires a city or town that proposes an ordinance to adopt or repeal an MCTC model or local option to notify all businesses in the affected business classification. (Sec. 3)

5.    

6.    

7.   ---------- DOCUMENT FOOTER ---------

8.                     HB 2119

9.   Initials VP           Page 0 House Engrossed

10.   

11.  ---------- DOCUMENT FOOTER ---------