Arizona § 5-1134 Excise tax on hotels and motels

Arizona Statutes

§ 5-1134 — Excise tax on hotels and motels

Arizona § 5-1134

Title 5Arizona Revised Statutes

Ch. 9SPORTS AUTHORITY DISTRICT

Art. 2Financial Provisions

This text of Arizona § 5-1134 (Excise tax on hotels and motels) 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. § 5-1134 (2026).

Text

(Conditionally Rpld.)

A.The qualified electors, by majority vote at an election held pursuant to section 5-1103, may levy and, if levied, the department of revenue shall collect a tax on the gross proceeds of sales or gross income from the business of every person engaging or continuing in a business taxed under title 42, chapter 5 and classified under section 42-5070 within the authority. A tax under this section is in addition to the tax imposed by title 42, chapter 5 and any tax imposed by any other political subdivision in the authority.

B.If levied, the tax shall be levied under this section beginning on the first day of the first month beginning ninety days after the election, and shall continue in this manner for three hundred sixty months except as provided by section 5-1139.

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(Conditionally Rpld.)

A. The qualified electors, by majority vote at an election held pursuant to section 5-1103, may levy and, if levied, the department of revenue shall collect a tax on the gross proceeds of sales or gross income from the business of every person engaging or continuing in a business taxed under title 42, chapter 5 and classified under section 42-5070 within the authority. A tax under this section is in addition to the tax imposed by title 42, chapter 5 and any tax imposed by any other political subdivision in the authority.

B. If levied, the tax shall be levied under this section beginning on the first day of the first month beginning ninety days after the election, and shall continue in this manner for three hundred sixty months except as provided by section 5-1139.

C. Except as provided by section 5-1139, the rate of the tax is .45 per cent of the tax base prescribed by section 42-5070.