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REFERENCE TITLE: rural counties; transient lodging tax |
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State of Arizona House of Representatives Fifty-fifth Legislature First Regular Session 2021
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HB 2801 |
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Introduced by Representatives Barton: Blackman, Dunn, Osborne, Weninger
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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; 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 either:
1. To promote and enhance tourism within the county.
2. For economic development activities as defined in 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.