2014 legislative overview
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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.

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2014 Legislative Overview

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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

Transparency

  • 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


2014 legislative overview

HB 2111 Implementation Update


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


2014 legislative overview

Questions?

1820 W. Washington Street

Phoenix, AZ 85007

www.azleague.org

602-258-5786


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