Arizona Revised Statutes Title 42 — Taxation

A.R.S. § 42-6018

Distribution of revenues for county stadium district from cities and towns; notice; limit; definitions

Official textazleg.gov11 subsections

Distribution of revenues for county stadium district from cities and towns; notice; limit; definitions (Rpld. 4/1/55)

# A.

Subject to section 48-4238 and subsection D of this section, beginning theB 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. The department shall notify the city or town of the amount determined pursuant to subsection B of this section each month, and the city or town shall transmit the monies within thirty days after receiving the notice.

# B.

The amount to be transmitted under subsection A of this section is the amount determined by the department to be the first two percent of the rate of transaction privilege, sales, use, franchise or other similar tax or fees collected on behalf of the city or town for taxable periods beginning October 1, 2025 through December 31, 2055 from persons engaged in the following business activities 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:

# 1.

Selling tangible personal property at retail.

# 2.

Operating or conducting theaters, movies, operas, shows of any type or nature, exhibitions, concerts, carnivals, circuses, amusement parks, menageries, fairs, races, contests, games, billiard or pool parlors, bowling alleys, public dances, dance halls, boxing and wrestling matches, skating rinks, tennis courts, video games, pinball machines or sports events or any other business charging admission or user fees for exhibition, amusement or entertainment.

# 3.

Operating a restaurant, dining car, dining room, lunchroom, mobile food unit, lunch stand, soda fountain, catering service or similar establishment where articles of food or drink are sold for consumption on or off the premises.

# 4.

Prime contracting.

# C.

For the purposes of this section and subject to section 48-4238, beginning October 1, 2025 and each month thereafter through December 31, 2055, the department shall separately account for revenues collected from each business prescribed in subsection B of this section on the premises of 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.

# D.

The total amount transmitted under this section may not exceed $3,500,000 each year as increased pursuant to subsection E of this section. If the limit prescribed by this subsection is met, the city or town shall stop transmitting monies pursuant to this section until the following year.

# E.

Beginning from and after December 31, 2026 through December 31, 2055, each city or town shall annually increase the limit prescribed by subsection D of this section by three percent.

# F.

For the purposes of this section, "adjacent building" and "major league baseball facility" have the same meanings prescribed in section 48-4201.

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