SB1121 Summary

• Amends the municipal tax code commission structure and procedures for adopting amendments to the model city tax code.

• Requires a 60-day advance notice period before the commission can adopt amendments, with informational public hearings at least 30 days after receiving a proposed amendment and final public hearings at least 60 days after submission.

• Mandates the department of revenue maintain the official copy of the model city tax code on its website and post all proposed amendments at least 30 days before informational hearings and 60 days before adoption hearings.

• Requires cities and towns to notify the commission and department of revenue within 10 days of adopting new or different tax rates, with failure to notify rendering the rate void and of no effect.

• Repeals section 42-6053, Arizona Revised Statutes (specific content of repealed section not provided in bill text).