Arizona § 4-223 Authority of cities and towns to tax transactions involving spirituous liquors; prohibitions

Arizona Statutes

§ 4-223 — Authority of cities and towns to tax transactions involving spirituous liquors; prohibitions

Arizona § 4-223

Title 4Arizona Revised Statutes

Ch. 2REGULATIONS AND PROHIBITIONS

Art. 2Regulatory Provisions

This text of Arizona § 4-223 (Authority of cities and towns to tax transactions involving spirituous liquors; prohibitions) is published on Counsel Stack Legal Research, covering Arizona primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ariz. Rev. Stat. Ann. § 4-223 (2026).

Text

A.In addition to the taxes provided for in this chapter, incorporated cities and towns shall have the power to levy a tax on the privilege of engaging or continuing in the business of selling spirituous liquor at retail within their corporate limits and to impose a permit tax or fee, but this section shall not apply to wholesalers licensed under section 4-209.

B.This section shall not be construed to give to incorporated cities and towns power to prohibit the manufacture, sale, distribution, and disposal of intoxicating liquors.

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A. In addition to the taxes provided for in this chapter, incorporated cities and towns shall have the power to levy a tax on the privilege of engaging or continuing in the business of selling spirituous liquor at retail within their corporate limits and to impose a permit tax or fee, but this section shall not apply to wholesalers licensed under section 4-209.

B. This section shall not be construed to give to incorporated cities and towns power to prohibit the manufacture, sale, distribution, and disposal of intoxicating liquors.