Article 9 Section 22 - Vote required to increase state revenues; application; exceptions
22. Vote required to increase state
revenues; application; exceptions
(A) An act that provides for a net increase in state revenues,
as described in subsection B is effective on the affirmative vote of
two-thirds of the members of each house of the legislature. If the act
receives such an affirmative vote, it becomes effective immediately on the
signature of the governor as provided by article IV, part 1, section 1. If
the governor vetoes the measure, it shall not become effective unless it is
approved by an affirmative vote of three-fourths of the members of each house
of the legislature.
(B) The requirements of this section apply to any act that provides for
a net increase in state revenues in the form of:
1. The imposition of any new tax.
2. An increase in a tax rate or rates.
3. A reduction or elimination of a tax deduction, exemption, exclusion,
credit or other tax exemption feature in computing tax liability.
4. An increase in a statutorily prescribed state fee or assessment or
an increase in a statutorily prescribed maximum limit for an administratively
5. The imposition of any new state fee or assessment or the
authorization of any new administratively set fee.
6. The elimination of an exemption from a statutorily prescribed state
fee or assessment.
7. A change in the allocation among the state, counties or cities of
Arizona transaction privilege, severance, jet fuel and use, rental occupancy,
or other taxes.
8. Any combination of the elements described in paragraphs 1 through 7.
(C) This section does not apply to:
1. The effects of inflation, increasing assessed valuation or any other
similar effect that increases state revenue but is not caused by an
affirmative act of the legislature.
2. Fees and assessments that are authorized by statute, but are not
prescribed by formula, amount or limit, and are set by a state officer or
3. Taxes, fees or assessments that are imposed by counties, cities,
towns and other political subdivisions of this state.
(D) Each act to which this section applies shall include a separate
provision describing the requirements for enactment prescribed by this