Bill Text: AZ HB2585 | 2012 | Fiftieth Legislature 2nd Regular | Introduced


Bill Title: Municipal residential rental tax; election

Spectrum: Partisan Bill (Republican 1-0)

Status: (Failed) 2012-02-15 - House COM Committee action: Discussed and Held [HB2585 Detail]

Download: Arizona-2012-HB2585-Introduced.html

 

 

 

REFERENCE TITLE: municipal residential rental tax; election

 

 

 

State of Arizona

House of Representatives

Fiftieth Legislature

Second Regular Session

2012

 

 

HB 2585

 

Introduced by

Representative Judd

 

 

AN ACT

 

Amending section 42-6011, Arizona Revised Statutes; relating to municipal transaction privilege taxes.

 

 

(TEXT OF BILL BEGINS ON NEXT PAGE)

 



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

Section 1.  Section 42-6011, Arizona Revised Statutes, is amended 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 initially impose the tax, or increase the rate of an existing tax, applied to the business of renting or leasing real property for residential purposes unless approved by the qualified electors of the city or town at any regular municipal election.

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.  Intent

The purpose of this act is to clarify statutory intent and ratify the common legal interpretation of law.  This act does not provide for or imply any substantive change in the law.  This act shall not be cited or considered in the construction or interpretation of section 42-6011, Arizona Revised Statutes.

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