reglab/statecodes huggingface dataset:
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-5452 - Levy and rate of tax; effect of federal excise tax

42-5452.
Levy and rate of tax;  effect of federal excise tax
(Caution: 1998 Prop. 105 applies)
A. There is levied and the department shall collect an excise tax on all marijuana and marijuana products sold to a consumer by a marijuana establishment at a rate of sixteen percent of the price of the marijuana or marijuana product sold. This subsection does not apply to marijuana dispensed to a registered qualifying patient or registered designated caregiver pursuant to title 36,  chapter 28.1 by a dual licensee or nonprofit medical marijuana dispensary.
B. If the United States levies and collects an excise tax on marijuana and marijuana products,  the aggregate of federal and state excise taxes may not exceed a rate of thirty percent of the price of the marijuana or marijuana product sold,  and the tax levied pursuant to subsection A of this section shall be lowered accordingly and automatically on the effective date of the federal excise tax.
C. A product subject to the tax imposed by this section may not be bundled with a product or service that is not subject to the tax imposed by this section.
D. The tax levied and collected pursuant to this section shall not be included in computing the tax base,  gross proceeds of sales or gross income of a marijuana establishment for purposes of title 42,  chapters 5 and 6,  and is not subject to any transaction privilege,  sales,  use or other similar tax levied by a county,  city,  town or special taxing district.
E. Notwithstanding section 42-3102,  the department shall deposit all monies levied and collected pursuant to this section in the smart and safe Arizona fund established by section 36-2856.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-5453 - Return statement and payment by marijuana establishment; penalty; interest; rules; confidential information

42-5453.
Return statement and payment by marijuana establishment;  penalty;  interest;  rules;  confidential information
(Caution: 1998 Prop. 105 applies)
A. The tax imposed by this article is due and payable,  together with a return statement prescribed by the department,  for each month on or before the twentieth day of the succeeding month.
B. A marijuana establishment that fails to pay the tax imposed by this article within ten days after the date the payment is due is subject to and shall pay a penalty determined under section 42-1125,  plus interest at the rate determined pursuant to section 42-1123,  from the time the tax was due and payable until paid. The department may waive any penalty or interest if it determines that the marijuana establishment has made a good faith attempt to comply with the requirements of this article.
C. The monthly return statement prescribed by the department shall include an accounting of the quantity of marijuana that is sold by a marijuana establishment that is subject to the tax imposed by this article during the tax month.
D. All penalties and interest collected pursuant to this section shall be deposited in the smart and safe Arizona fund established by section 36-2856.
E. The department may adopt rules that are necessary or convenient to enforce this article,  except that those rules may not conflict with title 36,  chapter 28.2.
F. The department may share confidential information as defined in section 42-2001 with the department of health services for its use in determining whether a marijuana establishment,  marijuana testing facility or dual licensee is in compliance with tax obligations under this title or title 43.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-6001 - Collection and administration of transaction privilege tax and affiliated excise taxes; intergovernmental contract or agreement; method of payment

42-6001.
Collection and administration of transaction privilege tax and affiliated excise taxes;  intergovernmental contract or agreement;  method of payment
A. The department shall collect and administer any transaction privilege and affiliated excise taxes,  including use tax,  severance tax,  jet fuel excise and use tax,  and rental occupancy tax,  imposed by any city or town. The department and each city or town shall enter into a intergovernmental contract or agreement to provide a uniform method of administration,  collection,  audit and licensing of transaction privilege and affiliated excise taxes imposed by the state or cities or towns pursuant to title 11,  chapter 7,  article 3. The contract or agreement shall include criteria for the denial of a request from a city or town for an audit of a taxpayer that is engaged in business in more than one city or town.
B. A taxpayer that does not report and pay the required tax to a city or town electronically shall file and pay the tax to the department of revenue if the department has developed the electronic and nonelectronic tools necessary to capture data with sufficient specificity to meet the needs of all taxing jurisdictions,  including specific data regarding each tax classification and any corresponding deductions at each business location of the taxpayer.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-6002 - Administration; procedures for levy, collection and enforcement applicable to cities and towns; definition

42-6002.
Administration;  procedures for levy,  collection and enforcement applicable to cities and towns;  definition
A. Unless the context otherwise requires,  chapter 1 and chapter 5,  article 1 of this title govern the administration of the municipal privilege taxes levied by a city or town.
B. The procedures for levy,  collection and enforcement of payment of transaction privilege and affiliated excise taxes,  including use tax,  severance tax,  jet fuel excise and use tax,  and rental occupancy tax,  levied by a city or town shall be in the same manner as authorized by chapter 5 of this title. Except for business activities classified under the retail classification pursuant to section 42-5061,  this subsection does not preclude a city or town from levying a transaction privilege,  sales,  use or other similar tax as a result of a person's business activities as provided in this article and article 2 of this chapter.
C. An intergovernmental contract or agreement entered into pursuant to section 42-6001,  subsection A shall include the following provisions:
1. All audits shall be conducted in accordance with standard audit procedures defined in the department of revenue audit manual.
2. All auditors shall be trained in accordance with the policies of the department.
3. An auditor that is trained and authorized to conduct an audit may not represent any taxpayer in any tax matter.
4. Except as provided in paragraph 5 of this subsection,  the audit of a taxpayer that has locations in two or more cities or towns shall be conducted by the department.
5. All audits shall include all taxing jurisdictions in this state regardless of which jurisdiction conducts the audit. A city or town may conduct an audit of any taxpayer that is engaged in business in only one city or town and any other taxpayer authorized by the department.
6. The department shall issue all audit assessments on behalf of all taxing jurisdictions in a single notice to the taxpayer.
7. Appeals of audit assessments shall be directed to the department.
8. Appeals of audit assessments shall be administered pursuant to chapter 1,  article 6 of this title.
9. The department shall notify all affected cities and towns before entering into any compromise,  closing,  settlement or other agreement with a person related to the tax levied and imposed by the cities and towns.
D. For the purposes of this section,  " transaction privilege,  sales,  use or other similar tax"  means any tax imposed under the model city tax code.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-6005 - Unified audit committee; audits

42-6005.
Unified audit committee;  audits
A. The director shall establish a unified audit committee with cities and towns. The committee shall coordinate uniform audit functions.
B. When the state statutes and model city tax code are the same and where the department has issued written guidance,  the department's interpretation is binding on cities and towns.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-6006 - Municipal elections on tax issues

42-6006.
Municipal elections on tax issues
A city or town may submit any issue relating to a transaction privilege tax,  sales,  use,  franchise or other similar tax or fee,  however denominated,  to the qualified electors of the city or town at any regular or special municipal election,  and may spend public monies of the city or town to cover the expenses of the election on that issue.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-6007 - Mobile telecommunications services; definitions

42-6007.
Mobile telecommunications services;  definitions
A. Any city or town that levies and collects a tax with respect to mobile telecommunications services shall levy and collect the tax pursuant to the requirements of the mobile telecommunications sourcing act (P.L. 106-252;  114 Stat. 626;  4 United States Code sections 116 through 126).
B. If a home service provider charges a customer an amount of tax for mobile telecommunications services and the customer believes that the charge is incorrect,  the customer shall notify the home service provider in writing of the contested charge. The written notification shall include the customer's account name and number,  the street address for the customer's primary place of use,  a description of the contested charge and other information that the home service provider reasonably requires to process the notification.
C. The home service provider has sixty days from the date of the postmark on the notification prescribed in subsection B to review the customer's account records and any electronic database or enhanced zip code that is used pursuant to the mobile telecommunications sourcing act (P.L. 106-252;  114 Stat. 626;  4 United States Code sections 116 through 126). After the review,  the home service provider shall determine the correct amount to charge the customer and shall issue a refund or credit to the customer if any incorrect charges were collected during the previous two years.
D. The procedures in this section are the first course of remedy available to any customer seeking correction of assignment of place of primary use or taxing jurisdiction or a refund of or other compensation for taxes assessed or other charges erroneously collected by the home service provider under this section. No cause of action based on a dispute arising from the collection of taxes by the home service provider under this section shall accrue until that customer has reasonably exercised the rights and procedures prescribed in this section.
E. For the purposes of this section:
1. " Customer"  means a person or entity that contracts with a home service provider for mobile telecommunications services. Customer does not include a reseller of mobile telecommunications services or a serving carrier that is under an arrangement to serve the customer outside the home service provider's licensed service area.
2. " Home service provider"  means a facilities based carrier or reseller that provides mobile telecommunications services to a customer.
3. " Mobile telecommunications services"  means commercial mobile radio service as defined in 47 Code of Federal Regulations section 20.3 in effect on June 1,  1999.
4. " Place of primary use"  means an address that is within the licensed service area of the home service provider and that is the customer's residential or primary business street address where the customer's use of mobile telecommunications service primarily occurs.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-6011 - Municipal transaction privilege tax rates; residential rentals; notification; applicability

42-6011.
Municipal transaction privilege tax rates;  residential rentals;  notification;  applicability
(Rpld. 1/1/25)
A. A city or town that levies a transaction privilege,  sales,  gross receipts,  use,  franchise or other similar tax or fee,  however denominated,  shall not impose or increase the rate of tax applied to the business of renting or leasing real property for residential purposes unless approved by the qualified electors of the city or town at any regular municipal election.
B. A city or town that levies a transaction privilege,  sales,  gross receipts,  use,  franchise or other similar tax or fee,  however denominated,  applied to the business of renting or leasing real property for residential purposes shall send a notice by first class mail to each residential transaction privilege tax licensee that is licensed with the department and to the address of each residential rental property that there is a new or increased rate of tax at least sixty days before the effective date of the new or increased rate of tax.
C. This section does not apply with respect to health care facilities,  long-term care facilities or hotel,  motel or other transient lodging businesses.
D. The requirements of this section apply regardless of whether the city or town has adopted the model city tax code pursuant to article 2 of this chapter.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-6014 - Municipal jet fuel excise tax

42-6014.
Municipal jet fuel excise tax
The area of taxation of jet fuel,  as defined in section 42-5351,  is a matter of statewide concern. Any municipal tax on jet fuel is subject to the following limits and requirements:
1. The application of the tax is limited to amounts of not more than ten million gallons of jet fuel purchased by each purchaser in each calendar year. The levy and measure of the tax must be structured to affirmatively exempt purchases in excess of ten million gallons per purchaser per year.
2. Beginning from and after November 30,  2017,  the revenues generated by each public airport must be segregated in separate accounts for the exclusive expenditure for the capital or operating costs of the airport,  the airport system or other local airport facilities owned or operated by the municipality and directly and substantially related to the air transportation of passengers or property.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-6015 - Municipal transaction privilege tax; food; exemption

42-6015.
Municipal transaction privilege tax;  food;  exemption
A. If a city,  town or other taxing jurisdiction imposes a transaction privilege,  sales,  use,  franchise or other similar tax or fee,  however denominated,  on:
1. The sale of food items intended for human consumption as defined by rule adopted pursuant to section 42-5106 or items prescribed by section 42-5106,  subsection D for home consumption,  the tax must be applied uniformly with respect to all food,  and an additional tax or fee differential may not be assessed or applied with respect to any specific food item.
2. The sale of food items intended for human consumption as defined by rule adopted pursuant to section 42-5106 or items prescribed by section 42-5106,  subsection D for consumption on the premises,  the tax must be applied uniformly with respect to all food items,  and an additional tax or fee differential may not be assessed or applied with respect to any specific food item.
B. A city,  town or other taxing jurisdiction may not levy a transaction privilege,  sales,  use,  franchise or other similar tax or fee,  however denominated,  with respect to:
1. The manufacture,  wholesale or distribution to or among any wholesalers,  distributors or retailers,  of food items intended for human consumption as defined by rule adopted pursuant to section 42-5106 or items prescribed by section 42-5106,  subsection D for home consumption or for consumption on the premises.
2. Any container or packaging used exclusively for transporting,  protecting or consuming food items intended for human consumption as defined by rule adopted pursuant to section 42-5106 or items prescribed by section 42-5106,  subsection D for home consumption or for consumption on the premises.
3. The sale of food or other items purchased with United States department of agriculture food stamp coupons issued under the food stamp act of 1977 (P.L. 95-113;  91 Stat. 958) or food instruments issued under section 17 of the child nutrition act (P.L. 95-627;  92 Stat. 3603;  P.L. 99-661,  section 4302;  42 United States Code section 1786) but may impose such a tax consistent with this section on other sales of food.
4. The sale of low or reduced-cost articles of food or drink to eligible elderly or homeless persons or persons with a disability by a business subject to tax under the restaurant classification pursuant to section 42-5074 that contracts with the department of economic security and that is approved by the food and nutrition service of the United States department of agriculture pursuant to the supplemental nutrition assistance program established by the food and nutrition act of 2008 (7 United States Code sections 2011 through 2036c),  if the purchases are made with the benefits issued pursuant to the supplemental nutrition assistance program.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-6112 - County excise tax for county judgment bonds

42-6112.
County excise tax for county judgment bonds
A. A county,  by resolution that is dated on or before December 31,  2011 and that is approved by a unanimous vote of the board of supervisors,  may levy and,  if levied,  the department shall collect a county excise tax on each person engaging or continuing in the county in a business taxed under chapter 5,  article 1 of this title and under section 42-5352,  subsection A. The tax authorized by this section is in addition to any tax authorized pursuant to section 42-6103.
B. The excise tax levied pursuant to this section shall be at a rate adopted by the board of supervisors in the resolution levying the tax,  applied as a percentage of the tax rates prescribed on the date of the resolution by section 42-5010,  subsection A on each class of business subject to the transaction privilege tax imposed by chapter 5,  article 1 of this title and the jet fuel excise tax imposed by section 42-5352,  subsection A,  but not more than ten per cent through May 31,  2013 and thirty per cent thereafter.
C. Each month the state treasurer shall transmit the net revenues collected pursuant to this section to the treasurer of the county levying the tax for credit to the county's debt service fund established pursuant to section 11-681.03.
D. A tax levied pursuant to this section terminates when all debt service costs have been paid relating to county judgment bonds issued pursuant to title 11,  chapter 4,  article 5. Not more than thirty days before the final debt service payment is due,  the board of supervisors shall notify the department by certified mail of the termination of the tax. Any surplus monies that are not encumbered for debt service purposes shall be used to reduce the county primary property tax levy in the following year.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-6201 - Definitions

42-6201.
Definitions
In this article,  unless the context otherwise requires:
1. " Government lessor"  means a city,  town,  county or county stadium district.
2. " Government property improvement"  means a building for which a certificate of occupancy has been issued,  for which the title of record is held by a government lessor,  that is situated on land for which the title of record is held by a government lessor or a political subdivision of this state and that is available for use for any commercial,  residential rental or industrial purpose,  including,  but not limited to,  office,  retail,  restaurant,  service business,  hotel,  entertainment,  recreational or parking uses.
3. " Gross building space"  means the total floor area of a building measured from the exterior of the walls,  but not including unenclosed areas.
4. " Prime lessee"  means any person,  partnership,  corporation,  company,  limited liability company,  joint venture or other organization or association that enters into a lease directly with a government lessor to develop or occupy for at least thirty consecutive days a government property improvement,  regardless of whether the improvement is actually used by the prime lessee or by one or more sublessees.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-6202 - Commercial government property lease excise tax; database

42-6202.
Commercial government property lease excise tax;  database
A. A government lessor shall levy and the county treasurer shall collect an annual excise tax on each prime lessee for the use or occupancy of each government lessor's government property improvement.
B. A government lessor may not own or operate a government property improvement unless one of the following applies:
1. The improvement is subject to the government property lease excise tax under this article with respect to the improvement.
2. The improvement is exempt from tax under section 42-6208.
3. Tax on the improvement has been abated under section 42-6209.
C. Within thirty days after entering into a lease for the occupancy of a government property improvement,  the government lessor shall:
1. Record a memorandum of lease in the office of the county recorder in the county in which the government property improvement is located. The memorandum of lease must include the basic lease terms,  including the names of the parties,  the leased property,  the lease term,  including the beginning and ending dates,  and any options to renew the lease or to purchase any of the government property improvement or government owned land.
2. Submit to the county treasurer copies of the lease or an abstract of the lease.
D. The government lessor shall maintain a public database by county,  city and town as applicable,  or post its lease agreements on a county,  city or town website where the government property improvement is located,  of all government property leases that are subject to the tax under this article.
E. The government lessor shall submit a current link to the public database as described in subsection D of this section to the department of revenue and notify the department when the database no longer contains any active leases.
F. The department of revenue shall place links to all of the government lessors' databases with active leases on their website.
G. If a county assessor becomes aware of a government property improvement that is or should be subject to the tax under this article,  the assessor shall notify the county treasurer and the government lessor for confirmation that the improvement is included in their database.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-6205 - Disposition of revenue

42-6205.
Disposition of revenue
A. The county treasurer shall separately account for payments received under this article with respect to each government property improvement.
B. Within thirty days after receiving tax revenues under this article,  the county treasurer shall pay to the following taxing jurisdictions in which the government property improvement is located the monies received with respect to the improvement,  allocating the revenue among the jurisdictions as follows:
1. The county,  for deposit in its general fund,  thirteen per cent.
2. The city or town,  seven per cent. If the government property improvement is located in an unincorporated area,  the revenue that would otherwise be allocated to a city or town shall be allocated to the other jurisdictions identified in this section in the same proportion that the remaining revenues are allocated to them.
3. The community college district,  seven per cent. If the government property improvement is not located in a community college district,  the revenue that would otherwise be allocated to the district shall be allocated to the other jurisdictions identified in this section in the same proportion that the remaining revenues are allocated to them.
4. The common school district,  thirty-six and one-half per cent,  the high school district,  thirty-six and one-half per cent,  the common school district not within a high school district,  seventy-three per cent,  or the unified school district,  seventy-three per cent. If the government property improvement is not located in any school district,  the revenue that would otherwise be allocated under this paragraph shall be allocated to the other jurisdictions identified in this section in the same proportion that the remaining revenues are allocated to them.
C. The county treasurer shall distribute all monies collected or received under this article as delinquent or back taxes in the same manner and proportions as required by subsection B,  except that the county treasurer shall credit to the county general fund any interest and penalties collected under this article with respect to delinquent taxes.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-6207 - Enforcement

42-6207.
Enforcement
Unless the context otherwise requires,  the enforcement of the tax imposed under this article shall be governed by sections 545 through 590 of the model city tax code,  as adopted by the city or town in which the government property improvement is located or,  if the government property improvement is not located in a city or town or is located in a city or town that has not adopted the model city tax code,  by sections 545 through 590 of the model city tax code as defined in section 42-6051,  except that a refund may be allowed within the time allowed by the model city tax code for any taxpayer error regardless of whether the error relates to an erroneous legal interpretation or any other matter.