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Arizona Arizona Revised Statutes

§ 5-1136 — Tax on amusements and sporting events

ARS § 5-1136Title 5. Amusements and Sports · Ch. 9. SPORTS AUTHORITY DISTRICT · Art. 2. Financial Provisions

Statute text

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5-1136. Tax on amusements and sporting events (Conditionally Rpld.) A. The qualified electors, by majority vote at an election held pursuant to section 5-1103, may levy and, if levied, the department of revenue shall collect a tax on the gross proceeds of sales or gross income from persons taxed under title 42, chapter 5 and classified under section 42-5073 in the authority. B. If levied, the tax shall be levied under this section beginning on the first day of the first month beginning ninety days after the election, and shall continue in this manner for three hundred sixty months except as provided by section 5-1139. C. Except as provided by section 5-1139, the rate of the tax is .35 per cent of the tax base prescribed by section 42-5073.

Source: Arizona Arizona Revised Statutes § 5-1136 from the Arizona Revised Statutes (Arizona State Legislature) (public record). DecisionDepot is for informational use only and is not legal advice — verify against the official source before relying on this text.