Arizona Revised Statutes Title 23. Labor § 23-1703. Assessment

A. The commission shall assess and collect fees from cities and towns for deposit in the fund. The fee shall be assessed to each city and town that receives state shared revenues pursuant to §§ 42-5029 and 43-206. The total amount of fees for all cities and towns shall be $15,000,000 in each fiscal year. The share of fees assessed in each fiscal year to each city and town is based on the population of the city or town as determined by the most recent population estimates of the United States census bureau as of July 1 in proportion to the total population of all incorporated cities and towns.

B. The commission shall assess the fees under this section not later than July 31 of each year, and the fees are payable immediately on assessment. If a city or town fails to pay the assessment in full on or before September 30, the commission shall notify the state treasurer who shall withhold the delinquent amount from the distribution of monies to the appropriate city or town pursuant to §§ 42-5029 and 43-206.

C. All monies paid to the commission or withheld by the state treasurer for the fees assessed pursuant to this section shall be deposited in the fund.

D. Cities and towns may meet their obligation for the assessment from any source of city or town revenue designated by the appropriate city or town. City and town payments made pursuant to this section are excluded from the applicable expenditure limitations.