AZ HB2660

Amends Arizona Revised Statutes Section 5-111 regarding pari-mutuel wagering taxes on horse and dog racing.

Removes the hardship tax credit provision in subsection I that allowed horse racing permittees to reduce their pari-mutuel taxes based on wagering decreases compared to a 1989-1994 base period.

Requires an affirmative vote of at least two-thirds of both legislative houses for enactment, making the bill effective immediately upon the governor's signature or with a three-fourths vote override if vetoed.