Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-6210
Park property lease excise tax
42-6210 . Park property lease excise tax A. A county shall levy and collect an annual excise tax on each prime lessee of a lease with the national park service of the United States department of the interior of a property improvement located in the county. B. The tax prescribed by this section shall be assessed, collected and distributed in the same manner as prescribed in this article for the government property lease excise tax, except that:
# 1.
Section 42-6206 does not apply to a lease with the national park service.
# 2.
The tax rate shall not be less than twenty per cent of the tax rate prescribed in section 42-6203, subsection A or B, as applicable.
Source: view the official text
In this chapter (40 sections)
- 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
- 42-6208 · Exempt government property improvements
- 42-6209 · Abatement of tax for government property improvements in…
- 42-6210 · Park property lease excise tax