Bill Requires Sales Tax Elections Must Be Held In November In Even Numbered Years

On Wednesday, the Arizona Legislature passed SB1152, which requires an election for the approval or authorization of a sales tax assessment by a county, city or town to be held on the first Tuesday after the first Monday in November in even-numbered years.

In Arizona, the sales tax is commonly referred to as TPT (transaction privilege tax) due to the fact that the “tax is on the privilege of doing business in Arizona. Although the regressive TPT is usually passed on to the consumer, it is technically a tax on the vendor.

According to the Senate Fact Sheet, “Pursuant to A.R.S. § 16-204, elections must be held on one of four specific days throughout the year in order to increase voter participation and decrease costs to taxpayers. Currently, elections held to approve an obligation or other authorization requiring or authorizing the assessment of secondary property taxes by a county, city, town, school district, community college district or special taxing district are required to be held on the first Tuesday after the first Monday in November in any year (A.R.S. § 16-204).”

Communities have frequently scheduled elections for tax increases in odd numbered years during the summer months in order to suppress voter participation to ensure victory.

How they voted:

House

Senate