Arizona § 42-6210 Park property lease excise tax

Arizona Statutes

§ 42-6210 — Park property lease excise tax

Arizona § 42-6210

Title 42Arizona Revised Statutes

Ch. 6LOCAL EXCISE TAXES

Art. 5Government Property Lease Excise Tax

This text of Arizona § 42-6210 (Park property lease excise tax) 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. § 42-6210 (2026).

Text

A.A county shall levy and collect an annual excise tax on each prime lessee of a lease with the national park service of the United States department of the interior of a property improvement located in the county.

B.The tax prescribed by this section shall be assessed, collected and distributed in the same manner as prescribed in this article for the government property lease excise tax, except that:

1.Section 42-6206 does not apply to a lease with the national park service.

2.The tax rate shall not be less than twenty per cent of the tax rate prescribed in section 42-6203, subsection A or B, as applicable.

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A. A county shall levy and collect an annual excise tax on each prime lessee of a lease with the national park service of the United States department of the interior of a property improvement located in the county.

B. The tax prescribed by this section shall be assessed, collected and distributed in the same manner as prescribed in this article for the government property lease excise tax, except that:

1. Section 42-6206 does not apply to a lease with the national park service.

2. The tax rate shall not be less than twenty per cent of the tax rate prescribed in section 42-6203, subsection A or B, as applicable.