Bill Text: AZ HB2257 | 2010 | Forty-ninth Legislature 2nd Regular | Chaptered

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Bill Title: Municipal taxation and fees; notice

Spectrum: Partisan Bill (Republican 2-0)

Status: (Passed) 2010-05-11 - Governor Signed [HB2257 Detail]

Download: Arizona-2010-HB2257-Chaptered.html

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Senate Engrossed House Bill

 

 

 

 

State of Arizona

House of Representatives

Forty-ninth Legislature

Second Regular Session

2010

 

 

HOUSE BILL 2257

 

 

 

AN ACT

 

amending title 9, chapter 4, article 8, Arizona Revised Statutes, by adding section 9‑499.15; amending title 11, chapter 2, article 4, Arizona Revised Statutes, by adding section 11-251.13; relating to MUNICIPAL and county taxes and fees.

 

 

(TEXT OF BILL BEGINS ON NEXT PAGE)

 

Be it enacted by the Legislature of the State of Arizona:

Section 1.  Title 9, chapter 4, article 8, Arizona Revised Statutes, is amended by adding section 9-499.15, to read:

START_STATUTE9-499.15.  Proposed municipal taxes and fees; notification required; exception

A.  A municipality may not levy or assess any new taxes or fees or increase existing taxes or fees pursuant to statute on a business without complying with this section.

B.  A municipality that proposes to levy or assess a tax or fee shall:

1.  If the imposition of the proposed tax or fee is a new charge, provide written notice of the proposed charge on the home page of the municipality's website at least sixty days before the date the proposed new tax or fee is approved or disapproved by the governing body of the municipality.

2.  If the municipality proposes to increase the rate of an existing tax or fee on a business, provide written notice of the proposed increase on the home page of the municipality's website at least sixty days before the date the proposed new rate is approved or disapproved by the governing body of the municipality.

C.  A municipality shall demonstrate that the taxes or fees are imposed pursuant to statute.

D.  This section does not apply to any fee adopted pursuant to section 9-463.05. END_STATUTE

Sec. 2.  Title 11, chapter 2, article 4, Arizona Revised Statutes, is amended by adding section 11-251.13, to read:

START_STATUTE11-251.13.  Proposed county taxes and fees; notification required; exception

A.  A board of supervisors may not levy or assess any new taxes or fees or increase existing taxes or fees pursuant to statute on a business without complying with this section.

B.  A board that proposes to levy or assess a tax or fee shall:

1.  If the imposition of the proposed tax or fee is a new charge, provide written notice of the proposed charge on the home page of the county's website at least sixty days before the date the proposed new tax or fee is approved or disapproved by the board.

2.  if the board proposes to increase the rate of an existing tax or fee on a business, provide written notice of the proposed increase on the home page of the county's website at least sixty days before the date the proposed new rate is approved or disapproved by the board.

C.  A board shall demonstrate that the taxes or fees are imposed pursuant to statute.

D.  This section does not apply to any fee adopted pursuant to section 11-1102 or any tax adopted pursuant to section 42-17107. END_STATUTE