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Bill

HB 2119

model city tax code; notice

57th Legislature - First Regular Session Introduced by Neal Carter

Arizona authorizes a voluntary standardized municipal tax code model for cities to adopt, promoting consistency and reducing local compliance complexity across jurisdictions.

Signed by Governor
0
WeVote Research Nonpartisan
Bill Summary · HB 2119

Legislative bill overview

HB 2119 establishes a model city tax code framework for Arizona municipalities to voluntarily adopt. The bill provides standardized tax ordinance language and procedures that cities can use as a template for their own tax codes, aiming to create consistency across local jurisdictions while allowing flexibility for local adaptation.

Why is this important

Municipal tax codes directly affect local government revenue, business compliance costs, and taxpayer obligations. A standardized model code could reduce administrative burden for small cities lacking legal resources, lower compliance costs for businesses operating in multiple jurisdictions, and potentially improve tax code clarity and predictability across Arizona's municipal landscape.

Potential points of contention

  • Local control concerns: Cities may view a state-provided model as an intrusive override of home rule authority, even if technically voluntary
  • One-size-fits-all limitations: Different communities have different revenue needs and economic conditions; a uniform model may not serve all jurisdictions equally well
  • Implementation costs: Smaller cities might face transition costs switching from existing codes to a new model, potentially offsetting administrative savings

Compiled from official sources — confirm details with the bill’s official record.

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