Arizona Revised Statutes Title 42. Taxation § 42-6107. County transportation excise tax for roads

1. At a rate of not more than ten per cent of the transaction privilege tax rate as 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 applying to persons engaging or continuing in the county in the utilities transaction privilege tax classification. If a majority of the qualified electors in the county approved the transportation excise tax under this section before 1998, a tax under this paragraph may be approved by resolution adopted by a majority of the board of supervisors.