Bill Text: AZ HB2257 | 2010 | Forty-ninth Legislature 2nd Regular | Introduced
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-Introduced.html
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REFERENCE TITLE: municipal taxation and fees; notice |
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State of Arizona House of Representatives Forty-ninth Legislature Second Regular Session 2010
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HB 2257 |
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Introduced by Representatives Antenori: Nichols
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AN ACT
amending title 9, chapter 4, article 8, Arizona Revised Statutes, by adding section 9‑499.15; relating to MUNICIPAL 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:
9-499.15. Municipal taxes and fees; notification required
A. A municipality may not levy or assess any new or additional taxes or fees on a commercial entity without complying with this section.
B. A municipality that levies or assesses taxes and fees pursuant to this section shall:
1. If the imposition of the tax or fee is a new charge, provide written notice to all affected commercial entities at least ninety days before the date the new tax or fee becomes effective. The municipality shall provide the public with an exact accounting of where the intended taxes and fees are appropriated and the purpose of the appropriation. If any new tax or fee affects a specific class of commercial entity and its not a tax or fee of general applicability, the municipality shall provide the public with an exact accounting of all taxes and fees imposed on the affected class for the prior three years at least ninety days before the tax or fee becomes effective.
2. If the municipality increases the rate of an existing tax or fee on a commercial entity, provide written notice to all affected commercial entities at least ninety days before the date the new rate becomes effective. The municipality shall provide the public with an exact accounting of where the taxes and fees subject to the rate increase have been appropriated for the prior three years at least ninety days before the new rate becomes effective.
C. The amount of any tax or fee assessed pursuant to this section must bear a reasonable relationship to the burden imposed on the municipality to provide additional necessary public services to the commercial entity and must be assessed in a nondiscriminatory manner. The municipality shall forecast the contribution to be made in the future in cash or by taxes, fees, assessments or other sources of revenue derived from the commercial entity towards the capital costs of the necessary public service covered by the tax or fee and shall include these contributions in determining the extent of the burden imposed by that entity.
D. At the same time the municipality provides the notice required in subsection B, the municipality shall release to the public a written report that identifies the methodology for calculating the amount of the new or modified tax or fee, that explains the relationship between the new or modified tax or fee and the burden on the municipality giving rise to the imposition of the new or modified tax or fee, including documentation that supports the imposition of a new or modified tax or fee, and that identifies any index or indices to be used for automatic adjustment of the new or modified tax or fee. At any time after the expiration of the ninety day notice period, the municipality shall conduct a public hearing on the proposed new or modified tax or fee. a new or modified tax or fee shall not become effective without a public hearing. Any new or modified tax or fee becomes effective thirty days after the public hearing.
E. A municipality may not avoid the requirements of this section by imposing a new or modified tax or fee as an emergency measure.
