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REFERENCE TITLE: transient lodging tax; rural counties |
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State of Arizona Senate Fifty-third Legislature Second Regular Session 2018
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SB 1410 |
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Introduced by Senator Borrelli
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AN ACT
Amending title 42, chapter 6, article 3, Arizona Revised Statutes, by adding section 42-6108.02; 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. Title 42, chapter 6, article 3, Arizona Revised Statutes, is amended by adding section 42-6108.02, to read:
42-6108.02. Tax on hotels; rural counties
A. The board of supervisors of a county having a population of less than five hundred thousand persons may levy and, if levied, the department shall collect a tax on the gross proceeds of sales or gross income from the business of every person engaging or continuing in the county in a business taxed under chapter 5 of this title and classified under section 42‑5070 or 42‑5076. The tax shall be levied under this section beginning January 1 or July 1, whichever date first occurs at least three months after the county resolution approving the tax levy. The rate of tax may not exceed six percent.
B. The tax applies in both incorporated and unincorporated areas of the county.
C. 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:
1. At least twenty percent but not more than forty percent of these revenues for the purposes of economic development under section 11‑254.04. Any increase in tax imposed under this section does not constitute a new tax for the purposes of section 11‑254.04, subsection B.
2. At least twenty percent but not more than forty percent of these revenues to promote and enhance tourism through a recognized tourism promotion agency in the county.
3. All remaining revenues for county operations from the county general fund.