AZ HB2445

Amends Arizona Revised Statutes section 42-6011 to require cities and towns to obtain voter approval before imposing or increasing transaction privilege taxes on residential property rentals.

Requires municipalities to provide written notice by first class mail to all residential tax licensees and rental property addresses at least 60 days before any new or increased tax rate becomes effective.

Exempts health care facilities, long-term care facilities, and hotel or transient lodging businesses from these requirements.

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

Requires compliance with these provisions whether or not the city or town has adopted the model city tax code.