Arizona Revised Statutes Title 5. Amusements and Sports § 5-1133. Excise tax on car rentals

A. The qualified electors, by majority vote at an election held pursuant to § 5-1103, may levy and, if levied, the department of revenue shall collect an excise tax on the gross proceeds of sales or gross income from the business of leasing or renting motor vehicles in the authority by a person engaging or continuing in a business taxed under title 42, chapter 5  1 and classified under § 42-5071, beginning on the first day of the first month beginning ninety days after the election. The tax shall be in effect for three hundred sixty months except as provided by § 5-1139. The tax imposed pursuant to this section is in addition to any other taxes levied by this state or any other political subdivision of this state.

B. Except as provided by § 5-1139, the rate of the tax is .35 per cent of the tax base prescribed by § 42-5071.

C. The tax applies to the business of leasing or renting in the authority, for less than one year, motor vehicles for hire without a driver that are designed to operate on the streets and highways of this state and that are primarily intended to carry not more than fourteen passengers, regardless of whether the vehicle is registered or licensed in this state.

D. The tax does not apply to the lease or rental of:

E. The tax is not taxable under § 42-5071.