Bill Text: AZ HB2210 | 2012 | Fiftieth Legislature 2nd Regular | Introduced

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Bill Title: Medical marijuana; limit municipal taxation

Spectrum: Slight Partisan Bill (Democrat 2-1)

Status: (Introduced - Dead) 2012-01-18 - Referred to House HHS Committee [HB2210 Detail]

Download: Arizona-2012-HB2210-Introduced.html

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REFERENCE TITLE: medical marijuana; limit municipal taxation

 

 

 

State of Arizona

House of Representatives

Fiftieth Legislature

Second Regular Session

2012

 

 

HB 2210

 

Introduced by

Representatives Patterson, Fillmore: Heinz

 

 

AN ACT

 

amending title 42, chapter 6, article 1, Arizona Revised Statutes, by adding section 42-6012; relating to state and local transaction privilege and affiliated 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 42-6012, to read:

START_STATUTE42-6012.  Municipal excise tax rates; medical marijuana

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 dispensing medical marijuana pursuant to the written certification of a physician by a registered nonprofit medical marijuana dispensary above a nominal rate of tax that, together with all other applicable tax rates imposed by other taxing jurisdictions, will exceed ten per cent of gross proceeds of sales or gross income.

B.  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