REFERENCE TITLE: unincorporated areas; transient lodging assessment State of Arizona Senate Fifty-fifth Legislature Second Regular Session 2022 SB 1188 Introduced by Senator Gabaldon 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)
REFERENCE TITLE: unincorporated areas; transient lodging assessment
State of Arizona Senate Fifty-fifth Legislature Second Regular Session 2022
SB 1188
Introduced by Senator Gabaldon
REFERENCE TITLE: unincorporated areas; transient lodging assessment
State of Arizona
Senate
Fifty-fifth Legislature
Second Regular Session
2022
SB 1188
Introduced by
Senator Gabaldon
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: START_STATUTE42-6108.02. Hotel assessment; 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 an assessment 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 assessment 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 assessment levy. The rate of the assessment levied pursuant to this section may not exceed six percent. B. The assessment 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 assessment. 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 an assessment imposed under this section does not constitute a new fee or tax for the purposes of section 11-254.04, subsection B.
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:
START_STATUTE42-6108.02. Hotel assessment; 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 an assessment 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 assessment 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 assessment levy. The rate of the assessment levied pursuant to this section may not exceed six percent.
B. The assessment 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 assessment. 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 an assessment imposed under this section does not constitute a new fee or tax for the purposes of section 11-254.04, subsection B.