2013 Arizona Revised Statutes
Title 42 - Taxation
§ 42-6011 Municipal transaction privilege tax rates; residential rental

AZ Rev Stat § 42-6011 (through 1st Reg Sess 51st Leg. 2013) What's This?

42-6011. 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.

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