HB 2119: model city tax code; notice - Arizona

Senate Engrossed Version → Chaptered Version · 4 edits

MODERATE

This bill formalizes the legislative process for Arizona's Model City Tax Code by changing how bills are numbered and organized, while maintaining the core requirements for municipal tax transparency. The substantive policy content regarding tax notice periods, taxpayer notification, and confidentiality rules remains unchanged from the Senate version.

Scope change

The bill's scope and applicability remain unchanged; only the formatting and chapter designation were modified to align with the official chaptered version format.

TECHNICAL

Changed the bill title from 'Senate Engrossed House Bill' to 'Chapter 0144 - 571R - S Ver of HB2119' to reflect its official chapter designation.

Updated the legislative session header to match standard chaptered version formatting with proper spacing and organization.

Added 'APPROVED BY THE GOVERNOR MAY 7, 2025' and 'FILED IN THE OFFICE OF THE SECRETARY OF STATE MAY 7, 2025' to indicate the bill has become law.

Corrected minor formatting inconsistencies in section headers and spacing throughout the document.

House Engrossed Version → Senate Engrossed Version · 5 edits · Apr 9, 2025

MODERATE

This bill expands the Model City Tax Code by adding a new section to the Arizona Revised Statutes regarding authorized disclosure of confidential taxpayer information. It also modifies notification requirements for municipalities adopting tax ordinances and adds a new statute for license application processes.

Scope change

The bill expands the scope of the Model City Tax Code by adding a new section 42-2003 that details when and how taxpayer confidential information can be disclosed to various government agencies and entities.

REQUIREMENT

Added new section 42-2003 establishing comprehensive rules for when taxpayer confidential information may be disclosed to government agencies, law enforcement, and other entities.

Added requirement for municipalities to request a list of taxpayers from the Department of Revenue before notifying them of proposed tax ordinance changes.

Modified license application process requirements to include notice of model or local options in the tax code that will apply to applicants.

TIMELINE

Changed notification timeline for municipalities proposing tax ordinance changes from 60 days to 75 days before proposing the ordinance, with 60 days before approval.

SCOPE

Added section 42-2003 to address authorized disclosure of confidential information, expanding the Model City Tax Code's scope.

Introduced Version → House Engrossed Version · 5 edits · Apr 9, 2025

MODERATE

This bill updates Arizona's Model City Tax Code to strengthen transparency and public notice requirements for municipalities when proposing new taxes, fees, or changes to existing ones. The changes clarify notification procedures, add specific requirements for license applications, and establish stricter rules for modifying the tax code itself.

Scope change

The bill's scope remains focused on municipal taxation and licensing processes, but it expands requirements for public notice and hearing procedures.

REQUIREMENT

Strengthened notice requirements for municipalities proposing new or increased taxes/fees, including specific website posting timelines and social media distribution mandates.

Added specific requirements for license applications to include steps, timeframes, contact information, and notice of applicable tax code options.

Established new public hearing requirements before cities can modify the Model City Tax Code, with mandatory newspaper notice and a 30-day waiting period after hearings.

Clarified notification procedures for ordinances adopting or repealing model or local tax options, requiring mail notification to affected businesses 60 days in advance.

TECHNICAL

Corrected inconsistent terminology throughout the statute, replacing 'REJECTED' with 'rejected' and standardizing formatting.

model city tax code; notice

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