Bill Text: AZ HB2681 | 2011 | Fiftieth Legislature 1st Regular | Introduced
Bill Title: County sales tax; alcoholic beverages
Spectrum: Bipartisan Bill
Status: (Introduced - Dead) 2011-02-10 - Referred to House WM Committee [HB2681 Detail]
Download: Arizona-2011-HB2681-Introduced.html
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REFERENCE TITLE: county sales tax; alcoholic beverages |
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State of Arizona House of Representatives Fiftieth Legislature First Regular Session 2011
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HB 2681 |
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Introduced by Representatives Judd, Chabin
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AN ACT
Amending title 42, chapter 6, article 3, Arizona Revised Statutes, by adding section 42-6112; relating to county 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 42-6112, to read:
42-6112. County tax on alcoholic beverages
A. The board of supervisors of any county may levy and, if levied, the department of revenue shall collect a tax not to exceed one per cent of the gross proceeds of sales or gross income from the retail sale of bottled liquors that are subject to luxury privilege tax under chapter 3 of this title. The tax under this section shall be levied beginning January 1 or July 1, whichever date first occurs at least three months after the county resolution approving the tax levy.
B. 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 these revenues to support and enhance countywide services.
C. The tax under this section does not apply to sales of liquors for consumption on the seller's premises.
