Bill Text: AZ SB1284 | 2013 | Fifty-first Legislature 1st Regular | Engrossed
Bill Title: County general excise tax rate
Spectrum: Moderate Partisan Bill (Republican 4-1)
Status: (Engrossed - Dead) 2013-03-14 - Referred to House WM Committee [SB1284 Detail]
Download: Arizona-2013-SB1284-Engrossed.html
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Senate Engrossed |
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State of Arizona Senate Fifty-first Legislature First Regular Session 2013
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SENATE BILL 1284 |
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AN ACT
amending section 42-6103, Arizona Revised Statutes; relating to county excise taxes.
(TEXT OF BILL BEGINS ON NEXT PAGE)
Be it enacted by the Legislature of the State of Arizona:
Section 1. Section 42-6103, Arizona Revised Statutes, is amended to read:
42-6103. County general excise tax; authority to levy; rate; distribution; use of proceeds
A. A county having a population of less than one million five hundred thousand persons, according to the most recent United States decennial census, on approval by a unanimous vote of the board of supervisors or by a majority of the qualified electors voting at a countywide election, may levy and, if levied, the department shall collect a county general excise tax on each person engaging or continuing in the county in a business taxed under chapter 5, article 1 of this title and section 42‑5352, subsection A.
B. The excise tax levied pursuant to subsection A of this section shall be at a rate applied as a percentage of the rates prescribed by section 42‑5010, subsection A on each class of business subject to the tax imposed by chapter 5, article 1 of this title and section 42‑5352, subsection A, not to exceed ten per cent.
C. the percentage prescribed in subsection B of this section may be set at greater than ten per cent but not to exceed twenty per cent for a period of five years and one renewal period of five years if both of the following are true:
1. this percentage is approved by a majority of the qualified electors voting at a countywide election called by a majority vote of the board and held within ten years after the effective date of this amendment to this section. The five-year renewal of the increased percentage must be approved by a majority of the qualified electors voting at a countywide election called by a majority vote of the board and held not less than four nor more than five years after the election for the initial approval of the increased percentage.
2. At the time of the election for the initial approval of the increased percentage, both of the following are true:
(a) The county has a population of one hundred fifty thousand or fewer persons.
(b) The primary property tax rate for the county is less than eighty‑five cents per one hundred dollars of assessed value.
C. D. At the end of each month the state treasurer shall transmit the net revenues collected pursuant to this section to the treasurer of the county levying the tax. The county shall use these revenues to support and enhance countywide services.
