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2014 Legislative Overview

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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  1. 2014 Legislative Overview League of Arizona Cities and Towns

  2. 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

  3. Transparency • Transparency Requirements • Numerous website and physical posting requirements (tentative and final budget postings) • ADOA financial reporting website • ADOA local government web portal

  4. 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.

  5. 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

  6. 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

  7. 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

  8. Sales Tax Reform Clean-Up • HB2389 • Licensing changes • Contracting tax exemption certificates • Auditing clarifications • Confidentiality requirement clarifications • Electronic filing changes

  9. 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

  10. 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.

  11. Reduced Reporting Requirements • HB2288 • Simply changes the threshold amounts that determine whether a taxpayer must remit TPT monthly, quarterly or annually.

  12. 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

  13. HB 2111 Implementation Update

  14. 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

  15. Questions? 1820 W. Washington Street Phoenix, AZ 85007 www.azleague.org 602-258-5786

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