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REFERENCE TITLE: TPT; distribution; Indian tribes |
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State of Arizona House of Representatives Fifty-fourth Legislature First Regular Session 2019
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HB 2538 |
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Introduced by Representatives Thorpe: Teller, Tsosie
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AN ACT
Amending Title 42, chapter 5, article 1, Arizona Revised Statutes, by adding section 42-5031.02; relating to transaction privilege tax.
(TEXT OF BILL BEGINS ON NEXT PAGE)
Be it enacted by the Legislature of the State of Arizona:
Section 1. Title 42, chapter 5, article 1, Arizona Revised Statutes, is amended by adding section 42-5031.02, to read:
42-5031.02. Distribution of revenues; qualifying Indian tribes; compact; economic development; infrastructure development; public safety; definitions
A. Each month the state treasurer shall transmit to the treasurer or other designated depository of each qualifying Indian tribe the following amount of transaction privilege tax revenues received pursuant to this article in the preceding month from all sources located on the Indian reservation established for the qualifying Indian tribe as determined pursuant to section 42‑5029, subsection A, paragraph 3:
1. Five percent in fiscal year 2019‑2020.
2. Ten percent in fiscal year 2020‑2021.
3. Fifteen percent in each fiscal year after fiscal year 2021‑2022.
B. The monies distributed pursuant to this section are for the purposes of supporting economic development, infrastructure development and public safety for the qualifying Indian tribe. Before receiving any monies under this section, the qualifying Indian tribe shall enter into a compact with this state, signed by the governor, to account for the use of monies distributed pursuant to this section. The compact shall:
1. Require that the monies be used primarily for economic development, infrastructure development and public safety purposes for the qualifying Indian tribe. The monies may be supplemented with monies from the qualifying Indian tribe, this state, local governments and private entities.
2. Provide for audits by the auditor general of the use of the monies. The auditor general shall submit copies of each audit to the joint legislative budget committee.
3. Require the annual submission of a plan to the department of administration relating to economic development, infrastructure development and public safety for the qualifying Indian tribe. The designated tribal planning committee must approve the plan before the plan is submitted to the department of administration. The plan shall identify the members of the designated tribal planning committee.
4. If necessary, provide for reimbursing to the department of revenue for costs associated with implementing this section, not to exceed $150,000, from monies that would otherwise be paid to the qualifying Indian tribe pursuant to this section.
5. Provide that the qualifying Indian tribe may retain unspent monies for use for future economic development, infrastructure development and public safety purposes.
C. For the purposes of this section:
1. "Designated tribal planning committee" means a committee that is appointed by the principal policy‑setting body of a qualifying Indian tribe to annually prescribe projects and expenditures for the subsequent year to be used for economic development, infrastructure development and public safety purposes.
2. "Economic development":
(a) Means any project, assistance, undertaking, program or study, whether within or outside the boundaries of the Indian reservation established for the qualifying Indian tribe.
(b) Includes acquiring, improving, leasing or conveying real or personal property or any other activity that a designated tribal planning committee determines will assist in creating or retaining jobs or will otherwise improve or enhance the economic welfare of the members of the qualifying Indian tribe.
3. "Qualifying Indian tribe" means any organized Indian nation, tribe, band or community that is recognized as an Indian tribe by the United States department of the interior and that holds trust lands in this state.