This bill proposes several updates to current statutes regarding the Model City Tax Code (MCTC) in Arizona. Under the new provisions, municipalities that intend to adopt or repeal a model or local option in the MCTC must notify all affected taxpayers by mail at least 60 days prior to the governing body's decision on the proposed ordinance. Additionally, municipalities are required to request a list of all taxpayers in the affected tax classification from the Arizona Department of Revenue (ADOR) at least 75 days before proposing the ordinance. The bill also clarifies that the notification requirement does not apply to ordinances that impose a use tax or establish a two-tiered tax rate structure for retail sales.

Furthermore, the bill amends existing statutes to enhance transparency and communication with taxpayers. It specifies that municipalities must provide notice of any model or local option in the MCTC that will apply to business license applicants at the time they obtain their license application. The bill also allows for the use of confidential taxpayer information for the purpose of notifying affected taxpayers about proposed ordinances. Overall, these changes aim to ensure that taxpayers are adequately informed and involved in the decision-making process regarding tax-related ordinances.

Statutes affected:
Introduced Version: 9-499.15, 9-836, 42-6054, 48-572, 9-463.05, 9-839
House Engrossed Version: 9-499.15, 9-836, 42-6054, 48-572, 9-463.05, 9-839
Senate Engrossed Version: 9-499.15, 9-836, 42-2003, 42-6054, 48-572, 9-463.05, 9-839, 43-302, 4-101, 42-2002, 42-1101, 42-12006, 43-1083.03, 43-1164.04, 41-1512, 41-1517, 41-1519, 43-1082, 43-1165, 32-1164, 12-821.01, 36-2806, 5-401, 42-1124, 42-3401, 42-6002, 9-500.39, 11-269.17, 42-5029, 43-221, 42-2001, 42-1122, 46-291, 42-5031, 44-7101, 44-7111, 42-1103.02, 42-1125.01, 43-419, 42-5001, 42-5032.02, 42-5076
Chaptered Version: 9-499.15, 9-836, 42-2003, 42-6054, 48-572, 9-463.05, 9-839, 43-302, 4-101, 42-2002, 42-1101, 42-12006, 43-1083.03, 43-1164.04, 41-1512, 41-1517, 41-1519, 43-1082, 43-1165, 32-1164, 12-821.01, 36-2806, 5-401, 42-1124, 42-3401, 42-6002, 9-500.39, 11-269.17, 42-5029, 43-221, 42-2001, 42-1122, 46-291, 42-5031, 44-7101, 44-7111, 42-1103.02, 42-1125.01, 43-419, 42-5001, 42-5032.02, 42-5076