AZ SB1160

Prohibits cities and towns from imposing or increasing transaction privilege taxes on residential rental or leasing of real property without voter approval through a regular municipal election.

Exempts health care facilities, long-term care facilities, and hotel/motel or other transient lodging businesses from the voter approval requirement.

Applies to all municipal taxes and fees regardless of how they are denominated, including sales, gross receipts, use, and franchise taxes.

Applies regardless of whether the city or town has adopted the model city tax code under Arizona Revised Statutes article 2.

Effective retroactively from December 31, 2010.