Arizona Revised Statutes Title 42. Taxation § 42-6105. County transportation excise tax; counties with population of one million two hundred thousand or more persons

1. At a rate of not more than ten per cent of the transaction privilege tax rate prescribed by § 42-5010, subsection A applying, as of January 1, 1990, to each person engaging or continuing in the county in a business taxed under chapter 5, article 1 of this title.  1

2. At a rate of not more than ten per cent of the rate prescribed by § 42-5352, subsection A.

3. On the use or consumption of electricity or natural gas by retail electric or natural gas customers in the county who are subject to use tax under § 42-5155, at a rate equal to the transaction privilege tax rate under paragraph 1 of this subsection applying to persons engaging or continuing in the county in the utilities transaction privilege tax classification.

1. 56.2 per cent to the regional area road fund pursuant to § 28-6303 for freeways and other routes in the state highway system, including capital expense and maintenance.

2. 10.5 per cent to the regional area road fund pursuant to § 28-6303 for major arterial streets and intersection improvements, including capital expense and implementation studies.

3. 33.3 per cent to the public transportation fund pursuant to § 48-5103 for: