Bill Text: AZ SB1160 | 2011 | Fiftieth Legislature 1st Regular | Engrossed

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Bill Title: City sales tax; residential rental

Spectrum: Moderate Partisan Bill (Republican 18-2)

Status: (Passed) 2011-04-07 - Governor Signed [SB1160 Detail]

Download: Arizona-2011-SB1160-Engrossed.html

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Senate Engrossed

 

 

 

State of Arizona

Senate

Fiftieth Legislature

First Regular Session

2011

 

 

SENATE BILL 1160

 

 

 

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 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.  Retroactivity

Section 1 of this act is effective retroactively to from and after December 31, 2010.