AZ HB2946

Authorizes small cities (population under 10,000) in counties with population under 150,000 to hold a special election for transaction privilege tax approval if required by the city's charter.

Applies only to cities levying a transaction privilege tax approved by voters in 2020 that expires on or before July 15, 2026.

Requires special elections to be held on either March 10, 2026 or May 19, 2026, with ballot questions specifying the tax rate that was authorized by voters in 2020.

Repeals this authorization effective December 31, 2027.