Bill
Number: H.B. 2389
Yarbrough
Floor Amendment
Reference
to: House engrossed bill
Amendment
drafted by: David Fernandez
FLOOR
AMENDMENT EXPLANATION
The Yarbrough Floor Amendment: Includes statutory references to
collection of local excise taxes.
This amendment also specifies that the municipal tax hearing office
shall hear petitions for a hearing or redetermination under the model city tax
code for cities and towns not in the state tax collection system as of January
1, 2013. The office is also required to hear appeals related to supplementary
audits initiated by a municipality until new procedures for municipal levy,
collection and enforcement of taxes become effective January 1, 2015.
Page 18, line 10, after “DOLLARS”
insert “, AS ESTABLISHED BY ORDINANCE
OF THE CITY OR TOWN”; strike “, WHICH MUST BE”
Line 11, strike “PRORATED,”
Page 39, line 27, after the period insert “THIS SUBSECTION DOES NOT PRECLUDE A CITY OR TOWN FROM
LEVYING A TRANSACTION PRIVILEGE, SALES, USE OR OTHER SIMILAR TAX AS A RESULT OF
A PERSON’S BUSINESS ACTIVITIES AS PROVIDED IN ARTICLES 1 AND 2 OF THIS CHAPTER.”
Page 44, strike lines 20 and 21, insert:
“Sec. 18. Section 42-6056, Arizona Revised
Statutes, is amended to read:
41-3010.0142-6056. Municipal tax hearing office
A. A municipal tax hearing office is established. The
hearing office shall hear all reviews of petitions for hearing or
redetermination under the model city tax code for cities and towns not in the
state collection system AS OF JANUARY
1, 2013 and for appeals from supplementary audits performed by
cities and towns under the state collection system FOR ALL AUDITS AND ASSESSMENTS INITIATED BY A CITY OR TOWN
PRIOR TO JANUARY 1, 2015. ALL MATTERS INiTIATED BY A CITY OR TOWN FROM AND
AFTER JANUARY 1, 2015 SHALL BE SUBJECT TO REVIEW PURSUANT TO SECTION 42-6002.
B. The municipal tax code commission shall confirm
within sixty days all hearing officers appointed to the municipal tax hearing
office.
C. The municipal tax hearing office shall submit at
least quarterly a report of the office’s activities to the municipal tax code
commission.
D. The cost of the municipal tax hearing office
shall be funded by the cities and towns in a manner determined pursuant to an
intergovernmental agreement or contract as provided in section 11-952.” 41-3010.01
Page 47, between lines 4 and 5, insert:
“Sec. 24. Conditional repeal; notice
A. Section 42-6056, Arizona Revised Statutes, as amended by
this act, is repealed upon issuance of the final decision promulgated by the
municipal tax hearing office.
B. The department of revenue shall notify in writing the
director of the Arizona legislative council of this date.”
Renumber to conform
Amend title to conform