Arizona § 42-6103 - County general excise tax; authority to levy; rate; distribution; use of proceeds
Full text of Arizona Arizona Revised Statutes § 42-6103 — County general excise tax; authority to levy; rate; distribution; use of proceeds, with citation guidance and answers to common questions.
§ 42-6103. County general excise tax; authority to levy; rate; distribution; use of proceeds
A. A county having a population of less than one million five hundred thousand persons, according to the most recent United States decennial census, on a unanimous vote of the board of supervisors, may levy and, if levied, the department shall collect a county general excise tax on each person engaging or continuing in the county in a business taxed under chapter 5, article 1 of this title and section 42-5352, subsection A.
B. The excise tax levied pursuant to subsection A of this section shall be at a rate applied as a percentage of the rates prescribed by section 42-5010, subsection A on each class of business subject to the tax imposed by chapter 5, article 1 of this title and section 42-5352, subsection A, not to exceed ten per cent.
C. At the end of each month the state treasurer shall transmit the net revenues collected pursuant to this section to the treasurer of the county levying the tax. The county shall use these revenues to support and enhance countywide services.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 42-6103
What does Arizona Revised Statutes § 42-6103 cover?
Section 42-6103 ("County general excise tax; authority to levy; rate; distribution; use of proceeds") is part of the Arizona Revised Statutes, the codified statutory law of Arizona. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Arizona § 42-6103?
A common citation format is "Arizona Revised Statutes § 42-6103" (Arizona). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Arizona law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Arizona official source linked on this page or consult a licensed Arizona attorney.
How does Arizona § 42-6103 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Arizona can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Arizona.