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

Furthermore, the bill amends the existing statutes to include the use of confidential taxpayer information for the purpose of notifying affected taxpayers about proposed ordinances. It specifies that municipalities issuing business licenses must inform applicants of any applicable model or local options in the MCTC at the time of application. The bill also makes technical and conforming changes to ensure clarity and consistency in the law. Overall, these updates aim to enhance transparency and communication between municipalities and taxpayers 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