43-201. Preemption by state of income taxation The area of income taxation is preempted by the state, and a county, city, town or other political subdivision of this state shall not levy an income tax, so long as the urban revenue sharing fund is maintained as provided in section 43-206.
Arizona Legal Code
§ 43.201
Source: https://www.azleg.gov/ars/43/00201.htm· Version 2026