(a) A candidate for election shall register as a candidate committee if the candidate receives contributions or makes expenditures, in any combination, of at least five hundred dollars ($500) in connection with that candidacy.
(b) For public funding candidates any contributions received prior to the filing of a statement of organization will not be matched with public funds.
(c) A person that qualifies as a committee as prescribed by this section shall report all contributions, expenditures and disbursements that occurred before qualifying as a committee and shall maintain and produce records as prescribed by section 12-85 of this code.
(d) An entity shall register as a political action committee if both of the following apply:
(1) The entity is organized for the primary purpose of influencing the result of an election.
(2) The entity knowingly receives contributions or makes expenditures, in any combination, of at least one thousand one hundred dollars ($1,100) in connection with any election during a calendar year.
(e) Notwithstanding the provisions set forth in subsection (d) above, a person shall register as a political action committee prior to the circulation of initiative, referendum or recall petitions.
(f) The city clerk shall make a rebuttable presumption that an entity is organized for the primary purpose of influencing the results of an election if it meets the requirements found in A.R.S. § 16-905 (c).
(g) A fund that is established by a corporation, limited liability company, labor organization or partnership for the purpose of influencing the result of an election shall register as a political action committee.
(h) A committee is not subject to state income tax and is not required to file a state income tax return.
(i) The dollar amounts prescribed by this section shall be increased pursuant to A.R.S. § 16-931.
(Ord. No. 11525, § 2, 2-21-18; Ord. No. 11813, § 1, 1-20-21)