Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-6105
County transportation excise tax; counties with population of one million two hundred thousand or more persons
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 thcollected:
# 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.
Source: view the official text
In this chapter (40 sections)
- 42-6006 · Municipal elections on tax issues
- 42-6007 · Mobile telecommunications services; definitions
- 42-6008 · Municipal interest rates
- 42-6009 · Online lodging; definitions
- 42-6010 · Retail business location municipal tax incentives;…
- 42-6012 · Municipal transaction privilege tax; sales of electricity,…
- 42-6013 · Electronic consolidated real property management tax returns;…
- 42-6014 · Municipal jet fuel excise tax
- 42-6015 · Municipal transaction privilege tax; food; exemption
- 42-6016 · Mobile food vendors; definitions
- 42-6017 · Municipal taxation of businesses selling tangible personal…
- 42-6018 · Distribution of revenues for county stadium district from…
- 42-6051 · Definitions
- 42-6052 · Municipal tax code commission; members; meetings; model city…
- 42-6054 · Modifications to model city tax code; notice and hearing
- 42-6055 · Authority of municipalities to provide retroactive relief…
- 42-6056 · Municipal tax hearing office
- 42-6101 · Definition of population
- 42-6102 · Administration; exception
- 42-6103 · County general excise tax; authority to levy; rate;…
- 42-6105 · County transportation excise tax; counties with population of…
- 42-6105.1 · County transportation excise tax; counties with population…
- 42-6106 · County transportation excise tax
- 42-6107 · County transportation excise tax for roads
- 42-6108 · Tax on hotels
- 42-6108.1 · Tax on hotels
- 42-6109 · Jail facilities excise tax; maintenance of effort; definition
- 42-6109.1 · Jail facilities excise tax; maintenance of effort;…
- 42-6109.2 · Jail facilities excise tax; maintenance of effort;…
- 42-6110 · County use tax on electricity
- 42-6111 · County capital projects tax
- 42-6112 · County excise tax for county judgment bonds
- 42-6113 · Distribution of revenues for county stadium district from…
- 42-6201 · Definitions
- 42-6202 · Commercial government property lease excise tax; database
- 42-6203 · Rates of tax
- 42-6204 · Payment; return; interest; penalty; annual reports
- 42-6205 · Disposition of revenue
- 42-6206 · Leases and development agreements; notice of tax liability;…
- 42-6207 · Enforcement