Arizona Arizona Revised Statutes

§ 4-223 — Authority of cities and towns to tax transactions involving spirituous liquors; prohibitions

ARS § 4-223Title 4. Alcoholic Beverages · Ch. 2. REGULATIONS AND PROHIBITIONS · Art. 2. Regulatory Provisions

Statute text

4-223. Authority of cities and towns to tax transactions involving spirituous liquors; prohibitions A. In addition to the taxes provided for in this chapter, incorporated cities and towns shall have the power to levy a tax on the privilege of engaging or continuing in the business of selling spirituous liquor at retail within their corporate limits and to impose a permit tax or fee, but this section shall not apply to wholesalers licensed under section 4-209. B. This section shall not be construed to give to incorporated cities and towns power to prohibit the manufacture, sale, distribution, and disposal of intoxicating liquors.