This bill proposes to amend section 42-5038 of the Arizona Revised Statutes concerning transaction privilege taxes. The current law states that taxes imposed by this article "shall be" in addition to all other licenses and taxes levied by law.

The bill would update this language by changing "shall be" to "are," thereby affirming that these taxes are indeed additional to other licenses and taxes without altering the overall meaning of the statute. The bill also adds the phrase "that are" to clarify the relationship between the taxes and the other levies, while removing the phrase "shall be" to modernize the language.

Statutes affected:
Introduced Version: 42-5038