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REFERENCE TITLE: rural counties;
transient lodging tax |
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State of
Arizona House of
Representatives Fifty-fourth
Legislature Second Regular
Session 2020 |
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HB 2478 |
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Introduced by Representative Pierce |
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;
counties with a population of less than five hundred thousand persons
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 levied pursuant to this section may not
exceed six percent.
B. The tax levied pursuant to this section applies only in
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 all revenues for
either of the following purposes:
1. To promote and enhance tourism within the county.
2. For economic development activities as defined in 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.