AZ SB1409

Municipalities must provide written notice on their website at least 60 days before approving new taxes or fees, including the proposed amount and supporting documentation.

Notice of intent to establish or increase taxes must be posted prominently on the municipality's website at least 15 days before the governing body meeting, and distributed through social media or other electronic communication tools if available.

Exemptions from notice requirements include water/wastewater rates, registration-based program fees, court fees, federally funded program fees, and fees set by state or federal law.

Technological issues preventing website posting or social media distribution do not prevent the governing body from approving or disapproving the proposed tax or fee at the scheduled meeting.

Municipalities must demonstrate that all taxes or fees are imposed pursuant to statute and cannot levy assessments on hospital revenues, discharges, beds, or services for purposes related to title 36, chapter 29.