Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-5032.3 — Distribution of revenues for county stadium district; definitions
Distribution of revenues for county stadium district; definitions (Rpld. 4/1/56) A. Subject to section 48-4238, beginning the first month following September the amount determined under subsection B of this section to the county stadium district established pursuant to title 48, chapter 26 for deposit in the county stadium district fund established pursuant to section 48-4231. B. The amount to be transmitted under subsection A of this section is the total amount of state transaction privilege tax revenues received for taxable periods beginning October 1, 2025 through December 31, 2055 from persons conducting business under the retail, amusement, restaurant and prime contracting classifications at, or with respect to events held at, a major league baseball facility or an adjacent building that is owned by a county stadium district pursuant to title 48, chapter 26 and operated by the county stadium district or the professional baseball franchise organization that occupies the major league baseball facility or adjacent building. C. For the purposes of this section, "adjacent building" and "major league baseball facility" have the same meanings prescribed in section 48-4201.
Source: official text