AZ HB2210

Amends Arizona Revised Statutes Title 42, Chapter 6, Article 1 by adding section 42-6012 regarding municipal taxation of medical marijuana.

Prohibits cities and towns from imposing or increasing tax rates on medical marijuana dispensing above a nominal rate that, combined with all other applicable taxes from other jurisdictions, exceeds 10 percent of gross proceeds of sales or gross income.

Applies to transaction privilege taxes, sales taxes, gross receipts taxes, use taxes, franchise taxes, and similar fees regardless of how they are denominated.

Applies the requirements to all cities and towns regardless of whether they have adopted the model city tax code under Article 2 of Chapter 6.