AZ HB2598

Adds section 42-6011 to Arizona Revised Statutes to limit municipal taxation on medical marijuana dispensing.

Prohibits cities and towns from imposing or increasing tax rates on medical marijuana dispensed by registered nonprofit dispensaries above a nominal rate.

Combined tax rates from all jurisdictions on medical marijuana sales cannot exceed 10 percent of gross proceeds of sales or gross income.

Applies to all types of municipal taxes including transaction privilege, sales, gross receipts, use, franchise or similar taxes and fees.

Requirements apply regardless of whether a city or town has adopted the model city tax code.