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REFERENCE TITLE: county transportation excise tax; reauthorization |
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State of Arizona Senate Fifty-third Legislature First Regular Session 2017
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SB 1343 |
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Introduced by Senators Worsley: Burges, Fann, Pratt
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AN ACT
Amending section 42-6105, Arizona Revised Statutes; relating to county transportation excise tax.
(TEXT OF BILL BEGINS ON NEXT PAGE)
Be it enacted by the Legislature of the State of Arizona:
Section 1. Section 42-6105, Arizona Revised Statutes, is amended to read:
42-6105. County transportation excise tax; counties with population of one million two hundred thousand or more persons; extension of tax
A. If approved by the qualified electors voting at a countywide election, a county with a population of one million two hundred thousand or more persons shall levy and the department shall collect a tax as provided by this section, in addition to all other taxes.
B. The tax shall be levied and collected:
1. At a rate of not more than ten per cent percent 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 percent 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. Except as provided by subsection E of this section, the tax levied under this section shall be in effect for a term of twenty years.
D. Except as provided by subsection E of this section, 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 percent 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 percent 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 percent 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.
E. AT least six, but not more than twelve, months before the expiration of the tax imposed by this section, the board of supervisors may call and conduct a countywide election for the renewal and extension of the tax levied pursuant to this section according to the following requirements:
1. The renewed tax shall be levied and collected:
(a) At the rates prescribed by subsection B of this section.
(b) For a term, determined by the board of supervisors, of at least one hundred twenty but not more than two hundred forty months beginning immediately on the expiration of the currently authorized tax under this section.
2. The net revenues shall be distributed and deposited for the purposes prescribed by subsection D of this section, but consistent with the current allocation percentages prescribed by the regional transportation plan adopted under title 28, chapter 17, article 1 and in effect on the expiration of the currently authorized tax under this section.
3. The board of supervisors shall prepare and print a publicity pamphlet for distribution to each household in the county containing a registered voter. The pamphlet must be delivered before the earliest date registered voters may receive early ballots for the election. The pamphlet shall include:
(a) A summary of the issue presented to the voters, including tax rates, the term of the tax and projected revenues.
(b) The purposes and allocation of the revenues.
(c) The form of the ballot.
(d) Any arguments for and against the measure, each not more than three hundred words, filed with the county elections director at least one hundred twenty days before the date of the election.
4. Except as otherwise provided by this subsection, the election shall be conducted as nearly as practicable in the manner prescribed for general elections in title 16.
5. This subsection does not constitute a submission of any provision of law to the people for approval under the power of the referendum.