SB 1745 — local excise taxes; rate limit

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1745rate PROPOSEDlimit State of Arizona Senate Fifty-seventh Legislature Second Regular Session SENATE AMENDMENTSBILL TO1745 S.B.AN ACT AMENDING TITLE 9, CHAPTER 4, ARTICLE 8, ARIZONA REVISED STATUTES, BY ADDING SECTION 9-500.54;

1745RELATING (ReferenceTO toLOCAL printedEXCISE bill)TAXES. Amendment instruction key:

[GREEN(TEXT UNDERLININGOF INBILL BRACKETS]BEGINS indicatesON textNEXT addedPAGE) to- statutei or- previouslyS.B. enacted session law.

[Green1745 underliningBe init brackets]enacted indicatesby textthe addedLegislature toof newthe sessionState lawof orArizona: text restoring existing law.

[GREEN STRIKEOUT IN BRACKETS] indicates new text removed from statute or previously enacted session law.

[Green strikeout in brackets] indicates text removed from existing statute, previously enacted session law or new session law.

<<Green carets>> indicate a section added to the bill.

<<Green strikeout in carets>> indicates a section removed from the bill.

The bill as proposed to be amended is reprinted as follows:

NOTWITHSTANDING ANY OTHER LAW, ORDINANCE, CHARTER PROVISION, RESOLUTION OR SPECIAL ACT, A CITY OR TOWN WITH A POPULATION OF FIVE HUNDRED FIFTY THOUSAND OR MORE PERSONS MAY NOT LEVY OR ASSESS A TRANSACTION PRIVILEGE TAX OR EXCISE TAX THAT IS IMPOSED [PURSUANT TO THIS CHAPTER] AT A RATE OF MORE THAN TWO AND ONE-HALF PERCENT ON ANY TRANSACTION PRIVILEGE TAX CLASSIFICATION.

A TRANSACTION PRIVILEGE TAX OR EXCISE TAX THAT IS APPROVED BY THE QUALIFIED ELECTORS OF A CITY OR TOWN IS NOT SUBJECT TO THE LIMIT PRESCRIBED IN SUBSECTION A OF THIS SECTION IF THE SenateVOTER-APPROVED AmendmentsINCREASE toOCCURS S.B.AT AN ELECTION THAT IS CONDUCTED ON A CONSOLIDATED ELECTION DATE IN AN EVEN-NUMBER YEAR AS PRESCRIBED BY SECTION 16-204.

1745 VOTER-APPROVED INCREASE OCCURS AT AN ELECTION THAT IS CONDUCTED ON A CONSOLIDATED ELECTION DATE IN AN EVEN-NUMBER YEAR AS PRESCRIBED BY SECTION 16-204.

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1745 H.

Enroll- and2 engross- to conform Amend title to conform JAKE HOFFMAN 1745HOFFMAN.docx 02/09/2026 03:52 PM C:

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