The Arizona Revised Statutes have been updated to include the revised sections from the 57th Legislature, 2nd Regular Session. Please note that the next update of this compilation will not take place until after the conclusion of the 58th Legislature, 1st Regular Session, which convenes in January 2027.
This online version of the Arizona Revised Statutes is primarily maintained for legislative drafting purposes and reflects the version of law that is effective on January 1st of the year following the most recent legislative session. The official version of the Arizona Revised Statutes is published by Thomson Reuters.
48-6503. Tourism improvement area plan; information
A. A tourism improvement area plan must be prepared before the public hearing on the proposed tourism improvement area held pursuant to section 48-6504. The tourism improvement area plan must include all of the following:
1. A map that identifies the boundaries of the proposed tourism improvement area in sufficient detail to allow a lodging business owner to reasonably determine whether the lodging business is located within the proposed tourism improvement area boundaries.
2. The name of the proposed tourism improvement area.
3. The planned tourism improvement area activities of the proposed tourism improvement area and an estimate of the annual cost of the planned tourism improvement area activities.
4. A definition describing the type or class of lodging businesses to be included in the proposed tourism improvement area and the lodging businesses that will be subject to the proposed lodging business assessment pursuant to section 48-6507. The definition may include the size of the lodging property or number of rooms at the lodging property.
5. The proposed source of financing, including the proposed method and basis of levying the lodging business assessment in sufficient detail to allow each lodging business owner to estimate the amount of the lodging business assessment to be levied against the lodging business.
6. The estimated total proposed lodging business assessments to be spent for tourism improvement area activities during the first year of operation of the proposed tourism improvement area and the formula used to determine each lodging business owner's lodging business assessment, which shall be based on benefit.
7. The term of the proposed tourism improvement area.
B. Lodging business assessments that are levied to conduct tourism improvement area activities must provide benefits to lodging businesses and associated industries that are located within the tourism improvement area and that are subject to the lodging business assessment. Lodging business assessments may vary by types or classes of lodging businesses as described in the tourism improvement area plan, including the size of the lodging property or number of rooms at the lodging property. A lodging business assessment may be levied based on either of the following:
1. Fixed rate per lodging room rental of not more than $5 per night.
2. Percentage of receipts from lodging room rentals of not more than five percent by the lodging business.
C. The validity of a lodging business assessment levied by a formed tourism improvement area may not be contested in an action or proceeding unless the action or proceeding is commenced within thirty days after the resolution levying the lodging business assessment is adopted. Any appeal from a final judgment in an action or proceeding contesting the validity of a lodging business assessment must be perfected within thirty days after the entry of judgment.
D. Tourism improvement area activities must be designed to promote tourism and lodging to enhance the economic development climate in the tourism improvement area in accordance with all applicable laws, regulations and requirements of this state and the United States.