Bill Text: AZ HB2744 | 2010 | Forty-ninth Legislature 2nd Regular | Introduced
Bill Title: Bottled water surcharge
Spectrum: Slight Partisan Bill (Democrat 5-2)
Status: (Introduced - Dead) 2010-02-24 - Referred to House RULES Committee [HB2744 Detail]
Download: Arizona-2010-HB2744-Introduced.html
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REFERENCE TITLE: bottled water surcharge |
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State of Arizona House of Representatives Forty-ninth Legislature Second Regular Session 2010
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HB 2744 |
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Introduced by Representatives Mason, Chabin, Pancrazi: Cajero Bedford, Jones, McGuire, Meyer
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AN ACT
Amending title 42, chapter 5, Arizona Revised Statutes, by adding article 9; relating to bottled water.
(TEXT OF BILL BEGINS ON NEXT PAGE)
Be it enacted by the Legislature of the State of Arizona:
Section 1. Title 42, chapter 5, Arizona Revised Statutes, is amended by adding article 9, to read:
ARTICLE 9. BOTTLED WATER SURCHARGE
42-5401. Definitions
In this article, unless the context otherwise requires:
1. "Bottle" means any container of five gallons or less that is used to contain or convey water.
2. "bottled water" means noncarbonated, unflavored and unfortified potable drinking water offered for sale at retail in bottles, dispensed into the customer's bottles or delivered to the retail customer in bottles. Bottled water includes products labeled spring water, purified water, distilled water and any other noncarbonated, unflavored and unfortified water intended for human consumption.
42-5402. Levy and payment of surcharge; exemption
A. There is levied and the department shall collect a surcharge on the business of selling bottled water to retail customers for consumption off the premises of the retailer.
B. The surcharge is levied at the following rates:
1. Bottles of water sold individually, regardless of size, five cents per bottle.
2. Bottles of water sold in multi-bottle packages, five per cent of the retail price of the package.
3. Water dispensed into the customer's bottles or delivered to the customer in bottles, five cents per gallon.
C. A retailer shall pay the surcharge to the department at the same time as paying the transaction privilege tax under section 42-5014.
D. This section does not apply to bottled water sold for consumption on the premises of a restaurant or other establishment doing business under the restaurant classification pursuant to section 42-5074.
42-5403. Administration
Unless the context otherwise requires, article 1 of this chapter governs the administration collection and enforcement of the surcharge imposed by this article, except that:
1. A separate license and bond are not required of a retailer for the surcharge imposed by this article, but the surcharge shall be included, reported and paid with the transaction privilege tax, with a separate accounting for the surcharge imposed by this article.
2. The surcharge imposed by this article may be included without segregation in any notice and lien filed for unpaid transaction privilege taxes.
3. A separate bond is not required of employees of the department in administering this article.
42-5404. Disposition of revenues
The department shall separately account for monies paid under this article. Subject to adjustment according to annual changes in the GDP price deflator, as defined by section 41-563, the net revenues are appropriated in the following order of priority:
1. The first twenty-five million dollars collected each fiscal year to the department of water resources.
2. The next ten million dollars collected each fiscal year to the department of environmental quality, water quality division.
3. Any remaining amounts to counties, cities and towns in the proportions provided by section 42-5029, subsection D, paragraphs 1, 2 and 3.
Sec. 2. Requirements for enactment; two-thirds vote
Pursuant to article IX, section 22, Constitution of Arizona, this act is effective only on the affirmative vote of at least two-thirds of the members of each house of the legislature and is effective immediately on the signature of the governor or, if the governor vetoes this act, on the subsequent affirmative vote of at least three-fourths of the members of each house of the legislature.
