AZ SB1382

Amends transaction privilege tax and municipal privilege tax license provisions in Arizona Revised Statutes sections 42-5005 and 42-5076.

Changes online lodging marketplace registration requirements: through December 31, 2018, registration is optional; beginning January 1, 2019, online lodging marketplaces must register with the department for a license to collect taxes for the state and participating counties, cities, towns, or special taxing districts.

Modifies the tax base for online lodging marketplace classification to exclude charges to transients for lodging accommodations classified for property tax purposes under section 42-12001.

Makes technical amendments to section 48-4204 regarding county stadium district financing, with effectiveness conditioned on House Bill 2456 becoming law.