Hoping to lure more movies, TV shows and commercials, state lawmakers are moving to once again provide income tax credits for those who produce them in Arizona.

The legislation unanimous adopted Wednesday by the Senate Committee on Commerce, Energy and Military would provide up to $70 million a year to companies that spend at least $250,000 on productions. They could get credits equal to at least 20 percent of what they spend, with bonuses for using state-certified production facilities and for wages paid to Arizona residents.

The debate over Maricopa County’s fiscal 2014 budget and property taxes has begun, with the new Board of Supervisors seated and already delving into budget issues.

As those discussions unfold — the new county budget will be adopted in June and the property-tax levy set in August — county supervisors must start to weigh the political consequences of raising the property-tax rate, cutting the county budget or doing a little of both.

Most retailers know it but most of their customers probably don’t: There is no sales tax in Arizona.

Instead, the state has what it calls a transaction privilege tax. It’s a tax levied on the seller of goods based on the gross proceeds derived as income from sales. A traditional sales tax is something the purchaser pays on goods or services.

It’s a distinction without a difference, perhaps, since the consumer ultimately pays the tax either way.

Just how complicated is Arizona’s sales-tax system?

Consider the case of Circle K, which has to file 50 returns a month. The convenience-store chain does business throughout the state, which means it has to navigate an array of sales-tax bases and collection systems that change from one city to the next.

For years, Arizona businesses have complained about sales-tax headaches. It’s a maze of red tape for those doing business in multiple cities that boosts costs and soaks up time. Now, the business community hopes Gov. Jan Brewer can deliver some relief.

PHOENIX – Voters on Tuesday approved a ballot measure to limit increases in property valuations that determine how much property taxes people pay.

Unofficial returns showed Proposition 117 winning by a wide margin.

The measure, which will take effect in 2015, will place a 5 percent annual limit on how much the assessed value of property can rise. That will shield owners from the kinds of spikes seen during the real estate bubble of the last decade, supporters said.

I used to be a purist when it comes to property taxation. All property should be on the rolls at its market value. That's the only way to ensure an equitable distribution of the tax burden.

I scoffed at those who wanted to limit the increase in property values, equating that to increases in taxation. Values are just about distributing the burden, I would confidently assert. The size of the burden is determined by spending decisions and property-tax rates. Concentrate on controlling them.

Kevin McCarthy and Lynne Weaver agree on pretty much only one thing about Proposition 117: There is nothing in the constitutional language that forces down property taxes.

In fact, there’s nothing there that precludes tax from going up — again, legally.

But McCarthy, president of the business-oriented Arizona Tax Research Association, said he believes Proposition 117 really will keep property taxes down, if for no other reason than politics: Elected officials are afraid of angering voters.

Arizona has one of the most complicated property-tax systems in the nation. It’s the only state that taxes two tiers of valuations, something that confuses many homeowners.

Backers of Proposition 117 want to simplify the system and protect homeowners from big swings in taxes caused by ups and downs in home values.

Known as the Arizona Property Tax Assessed Valuation Amendment, the measure would limit property taxes to no more than a 5 percent annual increase on only assessed values.