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ARIZONA HOUSE OF REPRESENTATIVES57th Legislature, 2nd Regular Session |
House: RED DP 7-0-0-0 |
HB 2106: transportation tax; deposit; county board
Sponsor: Representative Martinez, LD 16
House Engrossed
Overview
An emergency measure that allocates any undistributed or nonrefunded revenues collected from a county transportation excise tax to the Arizona Department of Transportation (ADOT) for transportation projects in the county.
History
A county may establish a Regional Transportation Authority (RTA) which is a public, political, tax levying public improvement and taxing subdivision of this state and a municipal corporation to the extent of the powers and privileges conferred by statute. The government of the authority is vested in a board of directors composed of the members of the regional council of governments that are from the county that established the authority (Title 48, Chapter 30, A.R.S.).
Statute allows a county's RTA, if approved by qualified electors voting in a countywide election, to levy a transportation excise tax. The Department of Revenue collects the net revenues for deposit into the regional transportation fund or the public transportation authority fund, based on population and in accordance with statute (A.R.S. § 42-6106).
Provisions
1. Directs the net revenues collected, including interest earned, that are not distributed nor refunded prior to April 10, 2026, be distributed:
a. for a county with a population of more than 400,000 persons that levied and collected the tax, to ADOT for transportation projects in the county; and
b. for a county with a population of 400,000 persons or less that levied and collected the tax, to ADOT for transportation projects in the county. (Sec. 1)
2. Contains an emergency clause. (Sec 2)
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6. Initials PB HB 2106
7. 2/24/2026 Page 0 House Engrossed
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