Bill Text: AZ SB1239 | 2010 | Forty-ninth Legislature 2nd Regular | Introduced

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: City sales tax; residential rental

Spectrum: Partisan Bill (Republican 5-0)

Status: (Engrossed - Dead) 2010-04-29 - House third reading , voting: (25-23-12-0) [SB1239 Detail]

Download: Arizona-2010-SB1239-Introduced.html

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REFERENCE TITLE: city sales tax; residential rental

 

 

 

 

State of Arizona

Senate

Forty-ninth Legislature

Second Regular Session

2010

 

 

SB 1239

 

Introduced by

Senators Leff, Paton, Pearce R: Representatives Lesko, Reagan

 

 

AN ACT

 

Amending title 42, chapter 6, article 1, Arizona Revised Statutes, by adding section 42‑6011; relating to municipal excise taxes.

 

 

(TEXT OF BILL BEGINS ON NEXT PAGE)

 

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

Section 1.  Title 42, chapter 6, article 1, Arizona Revised Statutes, is amended by adding section 42-6011, to read:

START_STATUTE42-6011.  Municipal transaction privilege tax rates; residential rental

A.  A city or town that levies a transaction privilege, sales, gross receipts, use, franchise or other similar tax or fee, however denominated, shall not impose or increase the rate of tax applied to the business of renting or leasing real property for residential purposes above the nominal rate in effect on January 1, 2010.

B.  This section does not apply with respect to health care facilities, long-term care facilities or hotel, motel or other transient lodging businesses.

C.  The requirements of this section apply regardless of whether the city or town has adopted the model city tax code pursuant to article 2 of this chapter. END_STATUTE

Sec. 2.  Retroactivity

Section 1 of this act is effective retroactively to from and after December 31, 2009.