This bill proposes significant updates to Arizona's statutes concerning online lodging and municipal privilege tax licenses. It aims to repeal several outdated sections, specifically 9-500.39, 11-269.17, 42-5042, 42-5076, 42-6009, and 42-6013, while amending various sections including 42-2003, 42-5005, 42-5009, 42-5010, 42-5014, 42-5061, 42-5070, 42-5071, and 42-5159. Key changes involve the removal of redisclosure provisions for transaction privilege tax information, modifications to the renewal process for municipal privilege tax licenses, and the establishment of new definitions and requirements for peer-to-peer car sharing programs.

Additionally, the bill updates property tax classifications by replacing "per cent" with "percent," removing references to section 42-5076, and eliminating certain classifications for residential properties that are both owner-occupied and rented. It also renumbers existing classifications, changing "11" to "10" and "12" to "11," while introducing a new classification for low-income multifamily residential rental properties. The classification for guest ranch properties remains intact, provided they meet specific criteria. Overall, these updates aim to clarify and streamline the regulatory framework surrounding property tax classifications and tax obligations for online lodging operators.

Statutes affected:
Introduced Version: 9-500.39, 11-269.17, 42-2003, 42-5005, 42-5009, 42-5010, 42-5014, 42-5042, 42-5061, 42-5070, 42-5071, 42-5076, 42-5159, 42-6009, 42-6013, 42-6102, 42-6108, 42-6108.01, 42-12003, 42-12004, 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, 9-499.15, 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, 42-5043, 42-1125, 42-5020, 28-9616, 5-839, 48-4234, 28-9601, 42-5037, 42-5063, 42-1104, 28-2154, 42-6051, 28-4301, 42-6004, 42-5075, 42-5040, 42-5008.01, 42-5072, 42-5069, 48-4238, 42-5032.03, 42-5018, 42-1105, 42-5156, 23-501, 36-1901, 28-5201, 42-5074, 42-6017, 88-525, 95-627, 99-661, 111-296, 28-5739, 28-8344, 28-2154.01, 42-5073, 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, 44-1302, 42-5064, 42-5032.01, 48-4201, 42-5062, 28-1461, 28-1301, 28-2003, 28-2352, 28-2402, 28-2481, 28-5801, 28-5810, 9-505, 41-1520, 48-4204, 11-254.04, 41-2306, 42-12053