The proposed bill would update current statutes by introducing new requirements for the Arizona Department of Revenue (ADOR) to account for and report income tax revenues from the Arizona Diamondbacks and their employees, mandating that these funds be transmitted to the District Fund starting January 1, 2026, until the Diamondbacks vacate the facility. Additionally, it would require that the first 2% of transaction privilege tax (TPT) collected from specific business activities at the MLB facility be directed to the District Fund. The bill also introduces penalties for the Diamondbacks if they leave the facility before certain dates and expands the authorized uses of the District Fund to include improvements to the MLB facility and adjacent buildings.

Moreover, the bill would repeal certain existing distribution and accounting requirements for TPT and income tax set to take effect on January 1, 2056. It also proposes new sections to establish accounting and revenue collection protocols for businesses at major league baseball facilities, modifies existing statutes for clarity, and mandates separate accounting for revenues collected from these businesses. Overall, these updates aim to enhance financial oversight, ensure accountability for the Diamondbacks, and streamline tax collection processes related to county stadium districts.

Statutes affected:
Introduced Version: 28-2154.01, 42-1116, 42-5008.01, 42-5009, 42-5029, 42-5032.03, 42-5061, 42-5073, 42-5074, 42-5075, 42-5159, 42-6018, 42-6113, 43-206, 43-209, 48-4231, 28-2154, 42-6051, 35-146, 35-147, 42-1117, 42-3104, 49-282, 5-834, 42-1123, 42-1125, 42-5063, 42-1104, 28-4301, 42-6004, 42-5040, 42-5076, 42-5005, 28-9601, 42-5014, 42-5070, 42-5010, 42-5155, 42-5010.01, 42-5164, 42-5205, 42-1118, 42-1254, 42-5030, 42-5030.01, 42-5031, 42-5032, 42-5032.01, 42-5032.02, 17-273, 15-2084, 15-1648, 15-1472, 42-5031.01, 15-971, 2001-2002, 2002-2003, 2003-2004, 2004-2005, 2005-2006, 15-154, 15-154.01, 15-241, 43-1072.01, 15-977, 41-2257, 41-2258, 42-5033, 42-5033.01, 42-6010, 9-626, 41-194.01, 15-1402, 15-1403, 15-1409, 42-5156, 23-501, 36-1901, 28-5201, 42-6017, 88-525, 95-627, 99-661, 111-296, 28-5739, 28-8344, 42-5001, 3-311, 46-191, 36-551, 41-3201, 41-1514.02, 1-215, 49-426, 49-480, 41-1516, 44-1771, 45-604, 28-1171, 104-104, 41-1519, 44-1302, 42-5064, 5-111, 42-5062, 110-246, 32-1121, 42-1301, 15-1670, 9-463.05, 11-1102, 49-701, 3-361, 3-262, 42-12002, 42-12003, 42-12004, 41-4001, 41-1520, 42-6105.01, 42-6109.01
House Engrossed Version: 28-2154.01, 42-1116, 42-5008.01, 42-5009, 42-5029, 42-5032.03, 42-5061, 42-5073, 42-5074, 42-5075, 42-5159, 42-6018, 42-6113, 43-206, 43-209, 48-4203, 48-4231, 48-4238, 28-2154, 42-6051, 35-146, 35-147, 42-1117, 42-3104, 49-282, 5-834, 42-1123, 42-1125, 42-5063, 42-1104, 28-4301, 42-6004, 42-5040, 42-5076, 42-5005, 28-9601, 42-5014, 42-5070, 42-5010, 42-5155, 42-5010.01, 42-5164, 42-5205, 42-1118, 42-1254, 42-5030, 42-5030.01, 42-5031, 42-5032, 42-5032.01, 42-5032.02, 17-273, 15-2084, 15-1648, 15-1472, 42-5031.01, 15-971, 2001-2002, 2002-2003, 2003-2004, 2004-2005, 2005-2006, 15-154, 15-154.01, 15-241, 43-1072.01, 15-977, 41-2257, 41-2258, 42-5033, 42-5033.01, 42-6010, 9-626, 41-194.01, 15-1402, 15-1403, 15-1409, 42-5156, 23-501, 36-1901, 28-5201, 42-6017, 88-525, 95-627, 99-661, 111-296, 28-5739, 28-8344, 42-5001, 3-311, 46-191, 36-551, 41-3201, 41-1514.02, 1-215, 49-426, 49-480, 41-1516, 44-1771, 45-604, 28-1171, 104-104, 41-1519, 44-1302, 42-5064, 5-111, 42-5062, 110-246, 32-1121, 42-1301, 15-1670, 9-463.05, 11-1102, 49-701, 3-361, 3-262, 42-12002, 42-12003, 42-12004, 41-4001, 41-1520, 42-6105.01, 48-4202, 48-4204, 35-323, 48-4231.01