Arizona § 42-5032.03 Distribution of revenues for county stadium district; definitions

Arizona Statutes

§ 42-5032.03 — Distribution of revenues for county stadium district; definitions

Arizona § 42-5032.03

Title 42Arizona Revised Statutes

Ch. 5TRANSACTION PRIVILEGE AND AFFILIATED EXCISE TAXES

Art. 1General Administrative Provisions

This text of Arizona § 42-5032.03 (Distribution of revenues for county stadium district; definitions) 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. § 42-5032.03 (2026).

Text

(Rpld. 4/1/56)

A.Subject to section 48-4238, beginning the first month following September 26, 2025 and each month thereafter through March 31, 2056, the state treasurer, on instruction from the department, shall transmit the amount determined under subsection B of this section to the county stadium district established pursuant to title 48, chapter 26 for deposit in the county stadium district fund established pursuant to section 48-4231.

B.The amount to be transmitted under subsection A of this section is the total amount of state transaction privilege tax revenues received for taxable periods beginning October 1, 2025 through December 31, 2055 from persons conducting business under the retail, amusement, restaurant and prime contracting classifications at, or with respect to events

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(Rpld. 4/1/56)

A. Subject to section 48-4238, beginning the first month following September 26, 2025 and each month thereafter through March 31, 2056, the state treasurer, on instruction from the department, shall transmit the amount determined under subsection B of this section to the county stadium district established pursuant to title 48, chapter 26 for deposit in the county stadium district fund established pursuant to section 48-4231.

B. The amount to be transmitted under subsection A of this section is the total amount of state transaction privilege tax revenues received for taxable periods beginning October 1, 2025 through December 31, 2055 from persons conducting business under the retail, amusement, restaurant and prime contracting classifications at, or with respect to events held at, a major league baseball facility or an adjacent building that is owned by a county stadium district pursuant to title 48, chapter 26 and operated by the county stadium district or the professional baseball franchise organization that occupies the major league baseball facility or adjacent building.

C. For the purposes of this section, "adjacent building" and "major league baseball facility" have the same meanings prescribed in section 48-4201.