2026-2027; revenue.

This bill establishes fees for Arizona counties, cities, towns, councils of governments, and regional transportation authorities to fund the state Department of Revenue's integrated tax system modernization project. The fees, which apply from June 2022 through June 2029, are calculated based on the amount of state shared revenue each local entity receives and are collected by the department. If a local government fails to pay the fee by December 31, the state treasurer will withhold future state revenue distributions until the debt is settled. All collected funds are placed in a dedicated project fund and can only be used to cover the actual administrative and operating costs of the tax system upgrade.