reglab/housing_qa huggingface dataset:
AZ Rev Stat § 42-6016 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-6016 - Mobile food vendors; definitions

42-6016.  Mobile food vendors;  definitions A. A city,  town or other taxing jurisdiction may levy a transaction privilege,  sales,  use,  franchise or other similar tax or fee as provided by the model city tax code on a person engaging in business as a mobile food vendor subject to the restaurant classification pursuant to section 42-5074 for sales of food or beverages for immediate service and consumption and the retail classification pursuant to section 42-5061 for sales of incidental retail items if the adopted tax: 1. Applies only with respect to transactions that occur within the jurisdictional boundaries of the city,  town or taxing jurisdiction. 2. Is administered in a manner that is consistent with the treatment of restaurants or similar establishments where food or beverages are prepared and served for consumption on or off the premises. 3. Is administered,  collected and enforced by the department and remitted to the city,  town or other taxing jurisdiction in a uniform manner. B. The taxpayer shall maintain records that show separately the taxable receipts from transactions in the respective cities,  towns or other taxing jurisdictions in which the taxpayer conducts business. If the taxpayer fails to comply with this subsection,  the department shall collect the tax based on the taxpayer's total receipts,  applying the highest tax rate levied by any city,  town or other taxing jurisdiction. C. For the purposes of this section: 1. " Mobile food unit"  means a food establishment that is licensed by this state,  that is readily movable and that dispenses food or beverages for immediate service and consumption and other incidental retail items from any vehicle as defined in section 28-101. 2. " Mobile food vendor"  means any person who owns,  controls,  manages or leases a mobile food unit or contracts with a person to prepare foods and vend from,  drive or operate a mobile food unit.
AZ Rev Stat § 42-6051 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-6051 - Definitions

42-6051.  Definitions In this article,  unless the context otherwise requires: 1. " Commission"  means the municipal tax code commission. 2. " Model city tax code"  or " code"  means the document filed with the secretary of state on or before July 1,  1988 and that is maintained by the department of revenue beginning July 1,  2012.
AZ Rev Stat § 42-6054 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-6054 - Modifications to model city tax code; notice and hearing

42-6054.  Modifications to model city tax code;  notice and hearing A. If a city or town adopts the model city tax code,  the city or town shall not adopt any modification or amendment to the code unless the city or town holds a public hearing on the proposed action before the modification or amendment becomes effective. B. If a city or town that has adopted the model city tax code issues a written notice with respect to an interpretation of any provision of the code or any procedures to be followed under the code,  the city or town shall not adopt any modification or amendment to the written notice unless the city or town holds a public hearing on the proposed action before the modification or amendment becomes effective. C. A city or town that has adopted the model city tax code shall not change the application of the code from audit to audit unless the city or town adopted an amendment or modification to the code. D. The governing body of the city or town shall publish a notice of the hearing at least fifteen days before the date of the hearing in a newspaper of general circulation in the city or town. At the hearing the governing body shall receive all written and oral comments relating to the proposed action. If,  after receiving and considering all comments,  the governing body proceeds with the proposed action,  the modification or amendment shall not become effective for at least thirty days after the date of the hearing,  unless otherwise provided by city charter.
AZ Rev Stat § 42-6055 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-6055 - Authority of municipalities to provide retroactive relief from model city tax code

42-6055.  Authority of municipalities to provide retroactive relief from model city tax code Any city or town which adopted the model city tax code may elect to amend the effective date of any provision of such code,  or amend the effective date for application to any specified class of taxpayers of any provision of such code,  to any date after the effective date of the original adoption of the code in any case where the city or town believes a substantial number of taxpayers may not have received a fair notice as to the applicability of such tax,  or in any case where the city or town determines that a prospective application of a provision may further substantial justice. Nothing in this section is intended to require any city or town to take action.
AZ Rev Stat § 42-6056 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-6056 - Municipal tax hearing office

42-6056.  Municipal tax hearing office (Conditionally Rpld.) A. A municipal tax hearing office is established. The hearing office shall hear all reviews of petitions for hearing or redetermination under the model city tax code for cities and towns not in the state collection system as of January 1,  2013 and for appeals from supplementary audits performed by cities and towns under the state collection system for all audits and assessments initiated by a city or town prior to January 1,  2015. All matters initiated by a city or town from and after January 1,  2015 shall be subject to review pursuant to section 42-6002. B. The municipal tax code commission shall confirm within sixty days all hearing officers appointed to the municipal tax hearing office. C. The municipal tax hearing office shall submit at least quarterly a report of the office s activities to the municipal tax code commission.  D. The cost of the municipal tax hearing office shall be funded by the cities and towns in a manner determined pursuant to an intergovernmental agreement or contract as provided in section 11-952.
AZ Rev Stat § 42-6101 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-6101 - Definition of population

42-6101.  Definition of population In this article,  unless the context otherwise requires,  " population"  means the population determined in the most recent United States decennial census or the most recent special census as provided in section 28-6532.
AZ Rev Stat § 42-6102 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-6102 - Administration; exception

42-6102.  Administration;  exception A. Unless the context otherwise requires,  chapter 5,  article 1 of this title governs the administration of the taxes imposed by this article,  except that: 1. A separate license is not required for the taxes imposed by this article,  and the taxes due under this article shall be included,  reported and paid with the transaction privilege tax. 2. A separate bond is not required of employees of the department in administering this article. 3. The taxes imposed by this article may be included without segregation in any notice and lien filed for unpaid transaction privilege taxes. B. The taxes imposed pursuant to this article do not apply to the gross proceeds of sales or gross income derived pursuant to contracts entered into before the date of the election to authorize the tax by prime contractors and owner builders who are classified under sections 42-5075 and 42-5076 unless the contract contains a provision which entitles the contractor to recover the amount of the tax from a purchaser. In order to qualify for this exemption the contractor shall provide sufficient documentation,  in a manner and form prescribed by the department,  to verify that a contract was entered into before the date of the election to authorize the tax.
AZ Rev Stat § 42-6103 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-6103 - County general excise tax; authority to levy; rate; distribution; use of proceeds

42-6103.  County general excise tax;  authority to levy;  rate;  distribution;  use of proceeds A. A county having a population of less than one million five hundred thousand persons,  according to the most recent United States decennial census,  on a unanimous vote of the board of supervisors,  may levy and,  if levied,  the department shall collect a county general excise tax on each person engaging or continuing in the county in a business taxed under chapter 5,  article 1 of this title and section 42-5352,  subsection A. B. The excise tax levied pursuant to subsection A of this section shall be at a rate applied as a percentage of the rates prescribed by section 42-5010,  subsection A on each class of business subject to the tax imposed by chapter 5,  article 1 of this title and section 42-5352,  subsection A,  not to exceed ten per cent. C. At the end of each month the state treasurer shall transmit the net revenues collected pursuant to this section to the treasurer of the county levying the tax. The county shall use these revenues to support and enhance countywide services.
AZ Rev Stat § 42-6105 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-6105 - County transportation excise tax; counties with population of one million two hundred thousand or more persons

42-6105.  County transportation excise tax;  counties with population of one million two hundred thousand or more persons A. If approved by the qualified electors voting at a countywide election,  a county with a population of one million two hundred thousand or more persons shall levy and the department shall collect a tax as provided by this section,  in addition to all other taxes. B. The tax shall be levied and collected: 1. At a rate of not more than ten per cent of the transaction privilege tax rate prescribed by section 42-5010,  subsection A applying,  as of January 1,  1990,  to each person engaging or continuing in the county in a business taxed under chapter 5,  article 1 of this title. 2. At a rate of not more than ten per cent of the rate prescribed by section 42-5352,  subsection A. 3. On the use or consumption of electricity or natural gas by retail electric or natural gas customers in the county who are subject to use tax under section 42-5155,  at a rate equal to the transaction privilege tax rate under paragraph 1 of this subsection applying to persons engaging or continuing in the county in the utilities transaction privilege tax classification. C. The tax levied under this section shall be in effect for a term of twenty years. D. The net revenues collected under this section shall be distributed and deposited as follows for use consistent with the regional transportation plan adopted under title 28,  chapter 17,  article 1: 1. 56.2 per cent to the regional area road fund pursuant to section 28-6303 for freeways and other routes in the state highway system,  including capital expense and maintenance. 2. 10.5 per cent to the regional area road fund pursuant to section 28-6303 for major arterial streets and intersection improvements,  including capital expense and implementation studies. 3. 33.3 per cent to the public transportation fund pursuant to section 48-5103 for: (a) Capital costs,  maintenance and operation of public transportation classifications. (b) Capital costs and utility relocation costs associated with a light rail public transit system.
AZ Rev Stat § 42-6106 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-6106 - County transportation excise tax

42-6106.  County transportation excise tax A. If approved by the qualified electors voting at a countywide election,  the regional transportation authority in any county shall levy and the department shall collect a transportation excise tax up to the rate authorized by this section in addition to all other taxes. B. The tax shall be levied and collected: 1. At a rate that,  by itself or together with any tax imposed pursuant to section 42-6107,  is not more than twenty percent of the transaction privilege tax rate prescribed by section 42-5010,  subsection A in effect on January 1,  1990 to each person engaging or continuing in the county in a business taxed under chapter 5,  article 1 of this title.  2. At a rate that,  by itself or together with any tax imposed pursuant to section 42-6107,  is not more than twenty percent of the rate prescribed by section 42-5352,  subsection A. 3. On the use or consumption of electricity or natural gas by retail electric or natural gas customers in the county who are subject to use tax under section 42-5155,  at a rate equal to the transaction privilege tax rate under paragraph 1 of this subsection applying to persons engaging or continuing in the county in the utilities transaction privilege tax classification.  C. Any subsequent reduction in the transaction privilege tax rate prescribed by chapter 5,  article 1 of this title shall not reduce the tax that is approved and collected as prescribed in this section. The department shall collect the tax at a variable rate if the variable rate is specified in the ballot proposition. The department shall collect the tax at a modified rate if approved by a majority of the qualified electors voting. D. The net revenues collected under this section: 1. In counties with a population exceeding four hundred thousand persons,  shall be deposited in the regional transportation fund pursuant to section 48-5307. 2. In counties with a population of four hundred thousand or fewer persons,  shall be deposited in the public transportation authority fund pursuant to section 28-9142 or the regional transportation fund pursuant to section 48-5307 or shall be allocated between both funds. E. The tax shall be levied under this section beginning January 1 or July 1,  whichever date occurs first after approval by the voters,  and may be in effect for a period of not more than twenty years.
AZ Rev Stat § 42-6107 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-6107 - County transportation excise tax for roads

42-6107.  County transportation excise tax for roads A. If a majority of the qualified electors voting at a countywide special election,  or a majority of the qualified electors voting on the ballot proposition at a general election,  approves the transportation excise tax,  the county shall levy and the department shall collect a tax: 1. At a rate of not more than ten per cent of the transaction privilege tax rate as prescribed by section 42-5010,  subsection A applying,  as of January 1,  1990,  to each person engaging or continuing in the county in a business taxed under chapter 5,  article 1 of this title.  2. At a rate of not more than ten per cent of the rate prescribed by section 42-5352,  subsection A. 3. On the use or consumption of electricity or natural gas by retail electric or natural gas customers in the county who are subject to use tax under section 42-5155,  at a rate equal to the transaction privilege tax rate under paragraph 1 applying to persons engaging or continuing in the county in the utilities transaction privilege tax classification. If a majority of the qualified electors in the county approved the transportation excise tax under this section before 1998,  a tax under this paragraph may be approved by resolution adopted by a majority of the board of supervisors. B. The net revenues collected under this section within a county shall be deposited in the county's regional area road fund pursuant to title 28,  chapter 17,  article 3. C. The tax shall be levied under this section beginning January 1 or July 1,  whichever date occurs first after approval by the voters,  and may be in effect for a period of not more than twenty years.
AZ Rev Stat § 42-6108 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-6108 - Tax on hotels

42-6108.  Tax on hotels A. The board of supervisors of a county having a population of less than two million five hundred thousand but more than five hundred thousand persons may levy and,  if levied,  the department shall collect a tax on the gross proceeds of sales or gross income from the business of every person engaging or continuing in the county in a business taxed under chapter 5 of this title and classified under section 42-5070 or 42-5076. The tax shall be levied under this section beginning January 1 or July 1,  whichever date first occurs at least three months after the county resolution approving the tax levy. The rate of tax shall not exceed six per cent. B. The tax only applies in unincorporated areas of the county.  C. At the end of each month the state treasurer shall transmit the net revenues collected pursuant to this section to the treasurer of the county levying the tax. The county shall use: 1. Not more than thirty-four percent of these revenues for the purposes set forth in section 48-4204,  subsection A,  as financial participation by the county as required by that subsection. 2. Not more than sixteen percent of these revenues for the purposes of economic development under section 11-254.04. Any increase in tax imposed under this section shall not constitute a new tax for the purposes of section 11-254.04,  subsection B. 3. All remaining revenues to promote and enhance tourism through the recognized tourism promotion agency in the county.
AZ Rev Stat § 42-6108.01 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-6108.01 - Tax on hotels

42-6108.01.  Tax on hotels A. The qualified electors residing in a county having a population of less than two million but more than five hundred thousand persons,  by majority vote at an election held in the county,  may levy and,  if levied,  the department of revenue shall collect a tax on the gross proceeds of sales or gross income from the business of every person engaging or continuing in a business taxed under chapter 5 of this title and classified under section 42-5070 or 42-5076 within the county. A tax under this section: 1. Is in addition to taxes imposed by chapter 5 of this title and section 42-6108 and any tax imposed by a city or town in the county. 2. Applies in both incorporated and unincorporated areas of the county. B. If levied,  the tax shall be levied under this section beginning on the first day of the first month beginning ninety days after the election to levy the tax. The tax shall be in effect for thirty years. The tax may be extended by majority vote of the qualified electors residing in the county at an election held in the county for a period of not more than ten years. C. The rate of the tax is one per cent of the tax base prescribed by section 42-5070 or 42-5076.  D. Each month the state treasurer shall credit the net revenues collected pursuant to this section to the tourism fund established by section 41-2306.
AZ Rev Stat § 42-6110 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-6110 - County use tax on electricity

42-6110.  County use tax on electricity A. A county with a population of less than one million five hundred thousand persons according to the most recent United States decennial census,  on a unanimous vote of the board of supervisors,  may levy,  and if levied,  the department shall collect,  a county use tax on electricity purchased by an electricity customer from an electricity supplier,  as defined in section 42-5151,  and used or consumed in the county. B. The use tax levied pursuant to this section shall be at a rate applied as a percentage of the use tax rate imposed by chapter 5,  article 4 of this title,  not to exceed ten per cent. C. Notwithstanding section 42-6102,  the use tax levied pursuant to this section shall be administered subject to chapter 5,  article 4 of this title. D. At the end of each month the state treasurer shall transmit the net revenues collected pursuant to this section to the treasurer of the county levying the tax. The county shall use these revenues to support and enhance countywide services.
AZ Rev Stat § 42-6111 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-6111 - County capital projects tax

42-6111.  County capital projects tax A. The board of supervisors of a county with a population of less than two million persons,  on a unanimous vote,  may submit a proposed county capital projects tax for approval at a countywide special election or at a general election. If a majority of the qualified electors voting on the proposition approves the tax,  the board of supervisors may levy and the department shall collect a tax,  in addition to all other taxes,  at a rate that,  by itself or together with any tax imposed pursuant to section 42-6106 or 42-6107,  does not exceed ten per cent of the transaction privilege tax rate prescribed by section 42-5010,  subsection A applying,  as of the date of its initial levy,  to each person engaging or continuing in the county in a business taxed under chapter 5,  article 1 of this title. B. If a tax is levied under subsection A of this section,  a tax shall also be levied on the use or consumption of electricity or natural gas by retail electric or natural gas customers in the county who are subject to use tax under section 42-5155 at a rate equal to the transaction privilege tax rate under subsection A of this section applying to persons engaging or continuing in the county in the utilities transaction privilege tax classification. C. The tax shall be levied under this section beginning on January 1 or July 1,  whichever date first occurs at least forty-five days after the election. The tax may be in effect for a period of not more than twenty years. D. The state treasurer shall deposit the net revenues collected pursuant to this section in a fund designated as that county's transportation and capital projects fund. The state treasurer shall hold the monies in the fund as trustee for the county. The county has the beneficial interest in the fund. The state treasurer shall invest the monies in the county transportation and capital projects fund and shall credit to the fund all interest and other income earned from investments. E. Each month the state treasurer shall distribute the monies in the transportation and capital projects fund to the county in a manner prescribed by the board of supervisors. The county may only use the revenues for capital projects and to purchase,  construct and lease buildings,  structures,  facilities,  roads,  highways and other real and personal property,  including open space and development rights,  for the use or benefit of the county. F. The ballot in the election described in subsection A of this section shall list each project to be financed with the tax collected and the estimated costs of each project. The tax terminates if and when the total amount of estimated costs for all of the projects has been raised.