This bill proposes several updates to current statutes regarding the Model City Tax Code (MCTC) in Arizona. Under the new provisions, municipalities that propose an ordinance 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 ordinance's approval or rejection. Additionally, municipalities are required to request a list of all taxpayers in the affected tax classification from the Arizona Department of Revenue 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 mandates that municipalities provide notice of any applicable model or local option in the MCTC to applicants at the time they obtain a business license application. The use of confidential taxpayer information is expanded to include communication regarding the proposed ordinance notifications. The bill also makes technical and conforming changes to ensure consistency across the statutes. Overall, these updates aim to improve taxpayer awareness and involvement in local tax decisions.

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