Arizona Revised Statutes Title 4. Alcoholic Beverages § 4-115. Disposition of fees and penalties

A. Unless otherwise provided, all license, registration and other fees and all penalties collected pursuant to this title shall be deposited, pursuant to §§ 35-146 and 35-147, in the liquor licenses fund established by § 4-120, except that monies in excess of the annual legislative appropriation to the department shall be deposited, pursuant to §§ 35-146 and 35-147, in the state general fund.

B. Two-thirds of the license fees collected pursuant to this title in each county shall be deposited, pursuant to §§ 35-146 and 35-147, in the liquor licenses fund established by § 4-120, except that monies in excess of the annual legislative appropriation to the department shall be deposited, pursuant to §§ 35-146 and 35-147, in the state general fund. One-third of the license fees collected in each county with a population of five hundred thousand persons or less as shown by the most recent United States decennial census shall be paid monthly by the director to the county treasurer of that county. For each county with a population of more than five hundred thousand persons as shown by the most recent United States decennial census, the director shall pay monthly to the county treasurer from the remaining one-third of the license fees three thousand dollars for each new license issued for premises in unincorporated areas of that county but not more than one hundred fifty thousand dollars annually. The remainder of the one-third of the license fees collected for premises in each county with a population of more than five hundred thousand persons as shown by the most recent United States decennial census shall be deposited in the state general fund.