This bill proposes several updates to the current statutes regarding the Model City Tax Code (MCTC). 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 approval or rejection of 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 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 consistency across the statutes, including adjustments to the timeline for public hearings and the posting of notices related to tax changes. Overall, these updates aim to improve transparency and communication between municipalities and taxpayers regarding tax-related 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