2014 legislative overview
Skip this Video
Download Presentation
2014 Legislative Overview

Loading in 2 Seconds...

play fullscreen
1 / 15

2014 Legislative Overview - PowerPoint PPT Presentation

  • Uploaded on

2014 Legislative Overview. League of Arizona Cities and Towns. Session at a Glance. Adjourned sine die on April 24 th (101 st day) General Effective Date: July 24 1,314 bills introduced 308 bills sent to the Governor 283 bills signed 25 vetoes Special Session on CPS What Didn’t Pass.

I am the owner, or an agent authorized to act on behalf of the owner, of the copyrighted work described.
Download Presentation

PowerPoint Slideshow about ' 2014 Legislative Overview' - caine

An Image/Link below is provided (as is) to download presentation

Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author.While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server.

- - - - - - - - - - - - - - - - - - - - - - - - - - E N D - - - - - - - - - - - - - - - - - - - - - - - - - -
Presentation Transcript
2014 legislative overview

2014 Legislative Overview

League of Arizona Cities and Towns

session at a glance
Session at a Glance
  • Adjourned sine die on April 24th (101st day)
  • General Effective Date: July 24
  • 1,314 bills introduced
  • 308 bills sent to the Governor
  • 283 bills signed
  • 25 vetoes
  • Special Session on CPS
  • What Didn’t Pass
  • Transparency Requirements
    • Numerous website and physical posting requirements (tentative and final budget postings)
    • ADOA financial reporting website
    • ADOA local government web portal
local government portal
Local Government Portal
  • HB2654
  • Information on governing boards, management, elections, taxes and fees, links to official websites
  • The total taxes per capita of the local government for the population within its jurisdiction along with a statewide average of all similar local governments.
  • The total value of all outstanding debt obligations.
income tax bills
Income Tax Bills
  • Income Tax Task Force
    • Uniformity with federal code
    • “Flat Tax”
    • Accounting and auditing issues
    • Arizona’s Income Tax brackets and revenue as compared to the rest of the country
income tax brackets
Income Tax Brackets
  • HB2377
  • Disagreement on reducing number of brackets
  • Disagreement on rates
  • Increase the income dollar amount of each income tax bracket to compensate for the annual change in the CPI
  • All of the federal code uniformity changes and other issues contained in HB2664
  • HB2664 Vetoed
sales tax bills
Sales Tax Bills
  • Sales Tax Reform of 2013
    • No more self-collecting cities
    • Online portal for everyone
    • DOR oversees all audits, some local authority retained
    • Service contractors move to retail TPT
    • Clean-up needed
    • Other exemptions
sales tax reform clean up
Sales Tax Reform Clean-Up
  • HB2389
  • Licensing changes
  • Contracting tax exemption certificates
  • Auditing clarifications
  • Confidentiality requirement clarifications
  • Electronic filing changes
utility tax exemption for manufacturing smelting
Utility Tax Exemption for Manufacturing & Smelting
  • SB1413
  • Components of manufacturing history/ Economic Development
  • Should cities be included…some hurt more than others
  • Provisions
    • Exemption from state TPT and Use Tax
    • Option given to Cities and Towns
postmarks filing by mail
Postmarks; Filing By Mail
  • HB2283
  • Provides that all tax mailings are considered filed as of the date of receipt or the mailing date, as supported by evidence.
  • Stipulates that tax mailings without an official United States Post Office postmark are timely if received within five days of the due date.
reduced reporting requirements
Reduced Reporting Requirements
  • HB2288
  • Simply changes the threshold amounts that determine whether a taxpayer must remit TPT monthly, quarterly or annually.
property taxes and like fees
Property Taxes and Like Fees
  • HB2378
  • Prohibits cities and towns from adopting fees that are based on parcel size or size of personal property improvements.
  • Paradise Valley
future issues
Future Issues
  • State Budget - $317M loss in court
  • Impact Fees
  • Contracting TPT
  • Transparency – Audit and Budget
  • Comments on Marketplace Fairness Act and Tax Base Uniformity
  • Secondary Property Tax


1820 W. Washington Street

Phoenix, AZ 85007